PENGARUH KEBIJAKAN UTANG DAN KEBIJAKAN DEVIDEN TERHADAP NILAI PERUSAHAAN SUBSEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2020

Authors

  • Waluyo Program Studi Akuntansi, Institut Bisnis Muhammadiyah Bekasi
  • Siti Rohayati Program Studi Akuntansi, Institut Bisnis Muhammadiyah Bekasi

DOI:

https://doi.org/10.53990/balancing.v2i1.128

Keywords:

Firm Value, Debt Policy, Dividend Policy and IDX

Abstract

The data collection technique use documentation techniques with secondary data and the analytical method used is correlational analysis using SPSS 25.0. There are 8 pharmaceutical sub-sector companies listed on the IDX which are analyzed. Data on Debt policy, Devidend policy, and Company Value are taken from the 2017-2020 financial statements. This study also use the classic assumption test and hypothesis testing to determine the effect of Debt Policy, Dividend Policy, and Firm Value.

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Published

2022-03-01