Cahaya Azwari, Peny (2021) Determination of Firm Value with Financial Performance as Moderating. In: the International Conference on Islamic Ecomomics and Finance (ICIEF), 25-26 Oktober 2021, Bogor.
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Abstract
This study aims to analyze the determination of company value with dividend policy as a moderator in the midst of the COVID-19 pandemic that hit many sectors. The population of all issuers registered in the Jakarta Islamic Index (JII) and the research sample are 26 companies using purposive sampling technique. The regression analysis tool uses multiple linear regression analysis with panel data and moderation analysis uses EVIEWS 7 as a regression tool. The results of the study found that EPS had a positive effect and DER had a negative effect on dividend policy. Dividend policy is able to strengthen the relationship between EPS and DER to firm value. Another finding shows that companies use debt strategies as tax avoidance to maximize profits and firm value. The results also show that companies in JII will reduce dividends and fulfill their main obligation to pay debts to maintain a position in JII and the maximum debt limit and maintain the image and image of the company as the actualization of Socially Responsible Investing (SRI).
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Subjects: | Ekonomi dan Bisnis Islam > Ekonomi Syariah |
| Divisions: | Fakultas Ekonomi dan Bisnis Islam > 60202 - Ekonomi Syariah (S1) |
| Depositing User: | UPT Perpustakaan Pusat |
| Date Deposited: | 31 Oct 2022 05:02 |
| Last Modified: | 31 Oct 2022 05:02 |
| URI: | http://repository.radenfatah.ac.id/id/eprint/23397 |
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