Gender, Dividen Tunai Dan Nilai Perusahaan Pada Perusahaan Kesehatan Yang Terdaftar Di Bursa Efek Indonesia Pada Krisis Covid-19

Authors

  • Ella Rahmayanti Universitas Islam Kebangsaan Indonesia

DOI:

https://doi.org/10.55606/jumia.v2i1.2337

Keywords:

Gender, Cash Dividend, Firm Value

Abstract

This research aims to find out whether gender and cash dividends influence company value. This research was conducted on Health sector companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2020 period. The population in this study was 13 companies and the sample in this study was 6 companies using purposive sampling as the sampling method. Data collection is carried out through financial report data published on the official IDX website, namely www.idx.co.id. The research results showed that gender has a negative effect on firm value, cash dividend has a positive effect on company value, and  liquidity as a control variable has a positive effect on firm value.

References

Agung, G., Hasnawati, S., & Huzaimah, R. A. F. (2021). The Effect of Investment Decision, Financing Decision, Dividend Policy on Firm Value. Jurnal Bisnis Dan Manajemen, 17(1), 1–12. https://doi.org/10.23960/jbm.v17i1.189

Anh, V. T. T., & Khanh, B. P. N. (2017). Impact of Board Gender Diversity on Firm Value: International Evidence. 19(1), 63–76.

Azman, P. F., & Zuraida, Z. (2023). The Effect of Profitability, Capital Structure and Cash Dividend on Firm Value of Public Non-Financial Companies in Indonesia During the Period Before and During the Covid-19 Pandemic (2018-2021). International Journal of Current Science Research and Review, 06(08). https://doi.org/10.47191/ijcsrr/V6-i8-55

Chrislo, M., & Sambuaga, A. (2022). The Effect Oof Board Gender Diversity, Financial Background and Pandemic Period Towards The Financial Performance Of A Company (Empirical Evidence From Manufacturing Company Listed in Indonesian Stock Exchange). The 2nd International Conference on Entrepreneurship (IConEnt) Sustainability Of Cultural Entrepreneurship.

CNBC. (2022, June 30). Laba Bersih Tumbuh 1.072%, Tapi Kok Harga Saham Turun? CNBC Indonesia. Laba Bersih Tumbuh 1.072%, Tapi Kok Harga Saham Turun?

Dewi, K. Y., & Rahyuda, H. (2020). Pengaruh Profitabilitas, Likuiditas dan Kebijakan Dividen Terhadap Nilai Perusahaan Sektor Industri Barang Konsumsi Di BEI. E-Jurnal Manajemen Universitas Udayana, 9(4), 1252. https://doi.org/10.24843/ejmunud.2020.v09.i04.p02

Donthu, N., & Gustafsson, A. (2020). Effects of COVID-19 on business and research. Journal of Business Research, 117, 284–289. https://doi.org/10.1016/j.jbusres.2020.06.008

Gonçalves, T. C., Gaio, C., & Rodrigues, M. (2022). The Impact of Women Power on Firm Value. Administrative Sciences, 12(3). https://doi.org/10.3390/admsci12030093

Gunadi, I. G. N. B., Putra, I. G. C., & Yuliastuti, I. A. N. (2020). The Effects of Profitabilitas and Activity Ratio Toward Firms Value With Stock Price as Intervening Variables. International Journal of Accounting & Finance in Asia Pasific, 3(1), 56–65. https://doi.org/10.32535/ijafap.v3i1.736

Ibrahim, R., T, S., & Rusydi, M. K. (2021). The influence factors of tax avoidance in Indonesia. International Journal of Research in Business and Social Science (2147- 4478), 10(5), 01–10. https://doi.org/10.20525/ijrbs.v10i5.1295

Kristanto, A. (2019, March 19). Kedawung Cetak Laba Naik Jadi Rp 77 M, Saham Malah Turun. CNBC Indonesia. Kedawung Cetak Laba Naik Jadi Rp 77 M, Saham Malah Turun

Maimunah Agustin, S. (2020). Pengaruh Gender Dewan Komisaris, Struktur Kepemilikan dan Family Control Terhadap Nilai Perusahaan.

Puspitasari, A., & Srimindarti, C. (2022). Pengaruh Corporate Social Responsibility, Leverage, dan Woman On Board Terhadap Firm Value. Owner, 6(2), 1269–1280. https://doi.org/10.33395/owner.v6i2.690

Rahayu, A. C. (2020, November 13). Pendapatan tertekan, laba Darya Varia Laboratoria (DVLA) turun 19,9% akibat corona. Kontan.Co.Id. https://industri.kontan.co.id/news/pendapatan-tertekan-laba-darya-varia-laboratoria-dvla-turun-199-akibat-corona

Rahmayanti, E., Nuraini, A., Maryasih, L., & Achyar, D. H. (2022). No Woman, No Tax Avoidance A Study on CEO Gender in Indonesia. 2022 International Conference on Sustainable Islamic Business and Finance, SIBF 2022, 25–29. https://doi.org/10.1109/SIBF56821.2022.9939674

Ratu, C. E. (2021). Pengaruh Profitabilitas, Arus Kas Operasional, dan Dividen Tunai Terhadap Nilai Perusahaan Sugeng Praptoyo Sekolah Tinggi IlmuEkonomi Indonesia (STIESIA) Surabaya. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/4050/4062

Saleh, T. (2020, August 24). 11 Emiten Ini Terpaksa PHK & Rumahkan Pegawai, Ini List-nya. CNBC Indonesia. https://www.cnbcindonesia.com/market/20200823224600-17-181374/11-emiten-ini-terpaksa-phk-rumahkan-pegawai-ini-list-nya/3

Saragih, H. P. (2022, May 10). Laba Naik 100%, Saham INCO Malah Mentok Kena ARB. CNBC Indonesia. https://www.cnbcindonesia.com/market/20220510100506-17-337698/laba-naik-100-saham-inco-malah-mentok-kena-arb

Setiawati, S. (2023, May 2). Laba Anjlok 30% Lebih, Tren Kenaikan Saham MAPI Berakhir? CNBC Indonesia. https://www.cnbcindonesia.com/research/20230502073501-128-433558/laba-anjlok-30-lebih-tren-kenaikan-saham-mapi-berakhir

Sumira, S., & Prihandini, W. (2022). Gender Diversity as The Moderating Factor in The Influence of Financial Factors on The Firm Value: A Study On Companies Listed in Kompas 100 Index in 2015-2019. Business and Accounting Research (IJEBAR) Peer Reviewed-International Journal, 6. https://jurnal.stie-aas.ac.id/index.php/IJEBAR

Sutrisno, & Fella, N. (2019). Women On Boards, Political Connection dnd Firm Value (Case Study On Companies in Indonesia Stock Exchange). Modus, 32(2), 95–109.

Yuliana, I. (2019). Investment Decisions, Gender Diversity And Firm Value: Is Gender Important In Indonesia. Jurnal Reviu Akuntansi Dan Keuangan, 9(3), 387–395. https://doi.org/10.22219/jrak.v9i3.69

Zulvina, D., & Adhariani, D. (2019). Executives’ Gender and Firm Value. In International Journal of Innovation, Creativity and Change. www.ijicc.net (Vol. 7, Issue 5). www.ijicc.net

Downloads

Published

2023-11-23

How to Cite

Ella Rahmayanti. (2023). Gender, Dividen Tunai Dan Nilai Perusahaan Pada Perusahaan Kesehatan Yang Terdaftar Di Bursa Efek Indonesia Pada Krisis Covid-19. Jurnal Mutiara Ilmu Akuntansi, 2(1), 203–216. https://doi.org/10.55606/jumia.v2i1.2337