TRENDS AND DETERMINANTS OF FIRM VALUE

Penulis

  • Cindy Olivia Angkasaputra Airlangga University

DOI:

https://doi.org/10.26486/jramb.v7i2.2060

Kata Kunci:

Firm Value, Research Trends, Literature Study, Research Opportunities

Abstrak

Due to the increase in the number of investors in Indonesia, businesses must work to raise their company's value in order to attract investors' attention. The value of the business should be a concern for both the business and the investors who utilize the value of the firm to make investment decisions. This research takes the form of a review of the literature on a number of recent studies on firm value undertaken in Indonesia. The research references are papers published between January 2019 and June 2021 in six journals accredited by SINTA (Science and Technology Index). The article discusses current trends in firm value research and the numerous determinants utilized. Numerous variables reflect the determinants of firm value, with firm size being the most often utilized independent variable. Numerous underlying theories explain the relationship between independent variables and firm value, with agency theory being the most often chosen by researchers. Several future research directions are discussed in this study in order to serve as references in the academic field and to inform enterprises about the variables that determine firm value.

Biografi Penulis

Cindy Olivia Angkasaputra, Airlangga University

Accounting Master Degree Student

Referensi

Tumbuh Pesat, Jumlah Investor Saham di BEI Bertambah Satu Juta di 2021, Aditya Pratama. Diambil dari https://www.idxchannel.com/market-news/tumbuh-pesat-jumlah-investor-saham-di-bei-bertambah-satu-juta-di-2021 diakses pada 29 Oktober 2021.

Statistik Pasar Modal Indonesia periode September 2021. Diambil dari https://www.ksei.co.id/files/Statistik_Publik_-_September_2021.pdf diakses pada 22 November 2021.

Arsal, M. (2021). Impact of Earnings Per Share and Dividend Per Share on Firm Value. ATESTASI : Jurnal Ilmiah Akuntansi, 4(1), 11-18.

Andriani, B. (2021). Influence of Ownership Structure on Company Profitability and Value In Companies. ATESTASI: Jurnal Ilmiah Akuntansi, 4(1), 112–119. http://jurnal.fe.umi.ac.id/index.php/ATESTASI/article/view/727

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Unduhan

Diterbitkan

2021-11-30

Terbitan

Vol 7 No 2: November 2021

Bagian

(JRAMB) Jurnal Riset Akuntansi Mercu Buana

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