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All Journal JEM17: Jurnal Ekonomi Manajemen JASF (Journal of Accounting and Strategic Finance) ABDI MASSA: Jurnal Pengabdian Nasional Batara Wisnu : Indonesian Journal of Community Services Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside International Journal of Economics (IJEC) Indonesian Journal of Innovation Multidisipliner Research
brahmayanti, Ida Ayu Sri
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Revealing Corporate Value: The Role of Investment Decisions, Debt Policy, and Ownership Structure Brahmayanti, Ida Ayu Sri
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 2 (2024): JASF (Journal of Accounting and Strategic Finance) - December 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v7i2.493

Abstract

This study examines how investment decisions, debt strategies, and ownership structures influence corporate value, specifically targeting manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2021. Using a quantitative approach and Partial Least Squares (PLS), the research integrates these critical factors into a comprehensive framework. The findings indicate that asset growth significantly impacts corporate value, highlighting the importance of effective investment strategies, while debt expansion positively influences firm value. However, managerial ownership does not exhibit a strong direct relationship with asset growth, equity expansion, or debt policies. Furthermore, this study highlights the significant role of institutional investors in strengthening corporate governance and reducing agency conflicts. Drawing on recent findings, it underscores the importance of intellectual capital and cash reserves in boosting financial performance and market valuation. The effective management of intellectual capital components—namely human, structural, and relational capital—serves as a bridge between financial performance and market valuation, while strategic cash reserves reflect financial stability and potential for growth. By synthesizing investment, financing, and ownership decisions, this study offers a novel perspective and practical implications for firms navigating post-pandemic economic recovery, emphasizing the synergy of financial strategies in optimizing corporate value and enhancing shareholder wealth.
Co-Authors Adiati Trihastuti, Adiati Apsari, Cindy Marcellin Bayangkara, Ida Bagus Ketut Dutahatmaja, Angga Erma Yuliaty, Erma Ervina Ervina Febrianto, Gustaf Naufan Halik, Ahmad Indrawati, Mitha Rachmadani, Adelia Putri Slamet Riyadi Tri Ratnawati Ulfi Pristiana Wardhani, Mutiara Kusuma Zunaini, Elis