Analysis Effect of Investment Decision, Financing and Dividend Policy on Value Company with Variable Business Risk as MediationSihwahjoeniSihwahjoeniauthorEdiSubiyantoroauthorMaria RingiBiliauthorThe aim of this research is to analyze the impact of investment decisions to business risk, analyze the impact of funding decisions against business risks, analyze the impact of dividend policy on business risk, predict whether the investment decisions affect the value of the company, to predict whether the investment decisions affect the value of the company by the business risk as a variable mediator, predicts whether funding decisions affect the value of the company, to predict whether financing decisions affect the value of the company with the business risk as mediator variables, to predict whether the dividend policy affects the value of the company, to predict whether the dividend policy affects the value of the company with the business risk as a mediator variable, Predict whether the business risks affects the value of the company. The sample in this study as many as 14 companies of food and beveragesyear period from 2013 to 2017. The analysis technique using path analysis. The analysis showed that the investment decision does not affect the business risk. The funding decision does not affect the business risk. Funding policy has no effect on the business risk. The investment decision has no effect on the value of the company. The investment decision has no effect on the value of the company with the business risk as a mediator variable. Funding decisions affect the value of the company. The funding decision does not affect the value of the company with the business risk as a mediator variable. Dividend policy affects the value of the company. Dividend policy does not affect the value of the company with the business risk as a mediator variable. The business risks do not affect the value of the company. Keywords: Investment decision, financing decision, dividend policy, business risk, the value of the company .HF5601 AccountingHG Finance2020-07Research And Scientific Innovation SocietyArticle