THE 1 ST – 2023 INTERNATIONAL ACCOUNTING STUDENTS CONFERENCE (IASC)

Dewi, Sukma and Nurlela, Nurlela (2023) THE 1 ST – 2023 INTERNATIONAL ACCOUNTING STUDENTS CONFERENCE (IASC). In: Conference Book Chapter Financial Accounting. Manipal International University and Association of Indonesian Accounting Lecturers.

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Abstract

THE EFFECT OF INVESTMENT OPPORTUNITY SET, PROFITABILITY, CAPITAL STRUCTURE AND DIVIDEN POLICY ON FIRM VALUE ABSTRACT Firm value is very important for shareholders as the higher the share price, the higher the firm value would be. To attain shareholders’ wealth reflected in the share price, a company can conduct policies among them, investment, capital structure, and dividend policy. This study aims to examine and analyze the effect of the investment opportunity set, profitability, capital structure, and dividend policy on firm value. This study was performed in companies Manufacturing on the Indonesia Stock Exchange during the 2017 to 2021, with a total of 193 companies. The research sample was selected using purposive sampling with the sample obtained were 39 manufacturing companies for 5 years so as to obtain 195 observations. The data analysis technique used panel data regression analysis. The results of the analysis show that the investment opportunity set, Profitability, and Capital Structure have a positive and significant effect on firm value in the manufacturing companies on the Indonesia Stock Exchange. However, the dividend policy does not affect firm value in the manufacturing companies on the Indonesia Stock Exchange Keywords:I nvestment Opportunity Set, Profitability, Capital Structure, Dividend Policy, Firm Value THE IMPACT OF PSAK 71 ON THE REPORTING OF FINANCIAL INSTRUMENTS IN BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE ABSTRACT This study is intended to determine how big the impact of PSAK71 71 on financial instrument reporting in banking companies listed on the Indonesia Stock Exchange. In this study, the sample taken was 29 banking companies on the IDX that have implemented PSAK 71. The collection technique used in this study is to collect documentation from the results of financial statements listed on the Indonesia Stock Exchange. The data analysis method used in this research is using simple linear regression analysis. The results of this study indicate that PSAK 71 is able to influence the reporting of financial instruments in banking companies listed on the Indonesia Stock Exchange. It is hoped that this research can be used as input in understanding the impact of financial reporting on PSAK 71 financial instruments in banking companies listed on the Indonesia Stock Exchange. Keywords: PSAK 71, Financial Instrumen Reporting

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