Analisis Pengaruh Internet Financial Reporting (IFR), Ukuran Perusahaan, dan Kebijakan Dividen Terhadap Nilai Perusahaan pada Perusahaan Sektor Transportasi yang Terdaftar di Bursa Efek Indonesia

Abstract

The transportation industry has become one of the main needs in daily life, along with urban growth and increasing human mobility. Transportation companies are one of the investment alternatives that investors are interested in. The transportation industry has quite promising prospects considering the rapid economic growth and increasing mobility of society. The aim of this research is to determine and analyze the influence of Internet Financial Reporting, Firm Size, and Dividend Policy on Firm Value in transportation sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Population in the research of transportation sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sample used in this research was 6 transportation sector companies. The data collection method was carried out using documentation studies by collecting supporting data from reference books, journals and collecting secondary data from reports published by the Indonesian Stock Exchange and company websites. The data analysis technique used is quantitative data expressed in numbers which in the calculations use statistical methods of descriptive statistical analysis and multiple regression analysis of panel data assisted by the Eviews program. Based on the research results, it shows that Internet Financial Reporting has a significant effect on firm value, and firm size has no significant effect on firm value, dividend policy has no significant effect on firm value. Based on the coefficient of determination, the dependent variable can influence share prices by 29,7%.