Journal of Financial and Behavioural Accounting
Vol. 2 No. 1 (2022)

Measuring Determination of Factors Affecting Firm Value in Agricultural Sector Companies in Indonesia

Yudhistira Ardana (Faculty of Islamic Economics and Business, IAIN Metro)
Etty Puji Lestari (Faculty of Economics, Universitas Terbuka)



Article Info

Publish Date
30 Apr 2022

Abstract

The purpose of this study is to use a panel data model to examine the factors that impact firm value in agriculture sector enterprises in Indonesia. Management initiatives such as earnings management, tax evasion, and debt strategy all influence business value. According to the findings of this study, all variables studied (earnings management, tax evasion, and debt policy) have an impact on business value. All of these variables have a 79.34 percent impact on the company's valuation, with the remaining 20.46 percent impacted by variables outside of the model. Meanwhile, independent studies show that debt and management strategies have little influence and have a negative link with business value. The study's findings may give more information on what elements may be included in measuring business value, which may have implications for investors, particularly those in agriculture sector companies listed on the stock exchange.

Copyrights © 2022






Journal Info

Abbrev

jfba

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Journal of Financial and Behavioural Accounting is a blind-reviewed academic journal published by LPPM Universitas Terbuka, which receives articles periodically twice a year (April and September). JFBA publishes papers in the field of accounting and finance which have a significant contribution to ...