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p-Index From 2021 - 2026
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All Journal JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi
Wa Ode Asyra Aulia Mahrami
Universitas Negeri Malang
Economics, Econometrics & Finance Social Sciences

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Tren Penelitian Cost of Capital di Indonesia: A Systematic Literature Review Wa Ode Asyra Aulia Mahrami; Dudung Ma’ruf Nuris; Rizky Firmansyah
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 2 (2026): October
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i2.870

Abstract

The Cost of Capital is a key factor in corporate investment and financing decisions. This study aims to analyze the development of Cost of Capital research in Indonesia from 2013 to 2026 using a Systematic Literature Review (SLR) approach on 57 journal articles indexed in Sinta 1, 2, and 3. The results show that publications on the Cost of Capital have increased since 2018, with a dominance of agency theory and quantitative methods. ESG performance is the primary factor influencing the Cost of Capital, while information asymmetry dominates the Cost of Equity, and governance and institutional ownership influence the Cost of Debt. Additionally, the Cost of Capital affects firm value, financial performance, and stock prices. Further research is recommended to explore new variables, non-quantitative approaches, and cross-country studies in developing nations to expand understanding of the Cost of Capital.
Co-Authors Dudung Ma'ruf Nuris Rizky Firmansyah