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All Journal EL-MUHASABA JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Jurnal Akuntansi Bisnis Jurnal Ilmiah Ekonomi Islam Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Jurnal Akuntansi Aktual JABI (Jurnal Akuntansi Berkelanjutan Indonesia) EkBis: Jurnal Ekonomi dan Bisnis Akuntansi : Jurnal Akuntansi Integratif Dialektika: Jurnal Ekonomi dan Ilmu Sosial Journal of Contemporary Information Technology, Management, and Accounting Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Journal of Public and Business Accounting Maliki Islamic Economics Journal International Journal of Asian Business and Management (IJABM) Jurnal Ekonomi, Bisnis, dan Akuntansi Klabat Accounting Review Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Accounting Journal of Ibrahimy (AJI)
Sulis Rochayatun
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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PEMETAAN PENELITIAN SEPUTAR COMPANY VALUE : ANALISIS BIBLIOMETRIK VOSVIEWER DAN LITERATUR REVIEW Devi Oktaviani; Sri Andriani; Sulis Rochayatun
Accounting Journal of Ibrahimy (AJI) Vol 3 No 2 (2025): Oktober
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v3i2.7385

Abstract

This study used VOSviewer bibliometric analysis and literature review studies to map research and advances of scientific publications related to firm value. The research methodology combined qualitative approaches for literature review studies and quantitative methods for bibliometric analysis. It was then conducted by searching the Publish or Perish website for five years, from 2020 to 2025, using the keyword "Company Value." 492 research papers were found for this study. In order to visualize the evolution of subjects or study topics related to corporate value, the searched articles were first descriptively examined, then entered and examined using VOSviewer and literature studies. The findings demonstrated that the mapping visualization, which was done using VOSviewer, categorized the firm value research into 68 clusters and 4 items. In the meantime, there were five primary study themes regarding corporate value based on the findings of the literature review. The impact of firm value on sound corporate governance, firm size, capital structure, liquidity, and dividend policy were the most extensively studied study topics. Researchers might use the study's findings as a guide when they carried out additional research on company value.
Determinants of Financial Distress in Basic Materials Companies: Evidence from Indonesian Listed Firms Alanna, Jayla; Rochayatun, Sulis
Akuntansi: Jurnal Akuntansi Integratif Vol. 12 No. 1 (2026): Volume 12 Nomor 1 April 2026
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v12i1.2445

Abstract

Purpose: This study examines the influence of liquidity, operating capacity, firm size, and cash flow on financial distress in basic materials manufacturing companies listed on the Indonesia Stock Exchange during 2021–2024. Financial distress represents a critical phase prior to bankruptcy and remains a significant concern, particularly in the basic materials sector, which experienced performance pressures during the post-pandemic recovery period. Methodology/approach: This study contributes to the literature by specifically examining the basic materials industry during the 2021–2024 period and by integrating liquidity, operating capacity, firm size, and cash flow within a single panel data regression framework, thereby providing a more comprehensive and updated empirical perspective on financial distress in a capital-intensive sector. This study employs purposive sampling, resulting in 80 companies with 320 panel data observations. Data were analyzed using panel data regression through the Random Effect Model using EViews 12 software. Findings: The results indicate that liquidity and operating capacity have a significant negative effect on financial distress, suggesting that higher liquidity and more efficient asset utilization reduce the likelihood of financial difficulties. Meanwhile, firm size and cash flow do not exhibit a statistically significant partial effect. However, the joint significance test indicates that all variables collectively influence financial distress. Practical Implications: These findings highlight the importance of comprehensive financial performance evaluation to support managerial decision-making in the early prevention of financial distress. Originality/value:Focuses on the basic materials sector during 2021–2024 and integrates multiple financial variables within a single panel data regression framework.
Co-Authors A'yunin, Qurratin Ainurfirza Dwi Alvianti Alanna, Jayla Andriyani, Fitriya Cipto Wardoyo Devi Oktaviani Fahrur Rozi Fajar Hafandi Firdaus Indra Faradiba Fitriya Andriyani Fitriya Andriyani Fitriya Andriyani Gina Nabila Gunartin . Hafandi, Fajar Heri Pratikto Ima Rahmawati Khowatim, Khusnul Krisnia, Irna Laily Nur Sa’ida Marida Fandi Setiawan Meldona Nisak, Ifa Azzakyatun NISWATIN, KHOIRUN Oktaviani, Devi Puji Handayati Ratna Dwi Nastiti Rofidah, Naily Rosmiza Bidin Safitri AR, Sri Wahyuni Selfiana, Cici Shachariyah, Nafachatus Sri Andriani Sri Andriani Wirdaniya Binti Rohana