The Effect of Asset Management, Dividend Policy, Intangible Assets, And Institutional Ownership on Firm Value In Consumer Cyclicals In The Post-Pandemic Era (2020-2024)

Penulis

  • Melisa Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia
  • Nunung Aini Rahmah Universitas Jendral Ahmad Yani, Cimahi, Indonesia
  • Ika Amalia Universitas Bina Nusantara, Jakarta, Indonesia
  • Bayhaqi Muhdava Politeknik Pertanian Negeri Samarinda, Samarinda, Indonesia

Kata Kunci:

Asset Management, Dividend Policy, Intangible Assets, Institutional Ownership, Firm Value

Abstrak

Purpose - This study aims to determine the effect of asset management, dividend policy, intangible assets, and institutional ownership on firm value.

Design/methodology/approach - The sample was selected using purposive sampling, resulting in 10 companies being included in the sample, with a total of 50 data points. The analysis method used was panel data regression analysis, with testing conducted using E-views software version 12.

Findings - Based on the results of data analysis and hypothesis testing, it can be concluded that the variables of asset management, intangible assets, and institutional ownership have a significant effect on firm value. Meanwhile, the dividend policy variable does not affect firm value.

Research limitations/implications - This study discusses firm value and other factor such as asset management, dividend policy, intangible assets, and institutional ownership which focus on consumer cyclicals sector companies.

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Diterbitkan

2026-09-30

Cara Mengutip

Melisa, Aini Rahmah, N., Amalia, I., & Muhdava, B. (2026). The Effect of Asset Management, Dividend Policy, Intangible Assets, And Institutional Ownership on Firm Value In Consumer Cyclicals In The Post-Pandemic Era (2020-2024). JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI, 5(1), 1–14. Diambil dari https://ejurnal.stietribhakti.ac.id/index.php/JAATB/article/view/652

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