PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN, RELEVANSI NILAI INFORMASI AKUNTANSI, KEPUTUSAN INVESTASI, KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Indeks Kompas 100 Periode 2010-2013)

  • Sustari Alamsyah Universitas Muhammadiyah Tangerang
DOI: https://doi.org/10.31000/competitive.v1i1.112

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas terhadap nilai perusahaan, serta mengetahui apakah pengaruh tersebut dimediasi oleh relevansi nilai informasi akuntansi, kesempatan investasi dan kebijakan dividen. Desain penelitian bersifat kausalitas dengan teknik purposive sampling pada perusahaan indeks kompas 100 yang terdaftar di Bursa Efek Indonesia periode 2010-2013. Teknik analisis yang digunakan adalah Path Analysis dengan bantuan SPSS.
Hasil penelitian Profitabilitas berpengaruh positif signifikan terhadap kebijakan dividen dan nilai perusahaan, Profitabilitas berpengaruh positif tidak signifikan terhadap relevansi nilai informasi akuntansi, Profitabilitas berpengaruh negatif tidak signifikan terhadap kesempatan investasi, Relevansi nilai informasi akuntansi berpengaruh negatif tidak signifikan terhadap nilai perusahaan, Kesempatan investasi dan kebijakan dividen berpengaruh positif tidak signifikan terhadap nilai perusahaan, Relevansi nilai informasi akuntansi, kesempatan investasi dan kebijakan dividen tidak mampu memediasi pengaruh profitabilitas terhadap nilai perusahaan. Kata Kunci : Profitabilitas, relevansi nilai informasi akuntansi, kesempatan investasi, kebijakan dividen dan nilai perusahaan
Published
2017-03-29
Issue
Vol. 1 No. 1 (2017): Competitive Jurnal Akuntansi dan Keuangan
Section
Articles

 

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