Jurnal Akuntansi Kontemporer
Vol. 17 No. 1 (2025)

FIRM-SPECIFIC DETERMINANTS OF FIRM VALUE IN NON-CYCLICALS CONSUMER SECTOR COMPANIES

Salim, Sharolyn Handayani (Unknown)
Radianto, Wirawan Endro Dwi (Unknown)



Article Info

Publish Date
31 Jan 2025

Abstract

Research Purposes. This study aims to investigate the effect of profitability level, investment decision, and firm age on firm value. Research Methods. The research method used quantitative method using secondary data sources, which is the annual report of consumer non-cyclicals sector registered in the Indonesia Stock Exchange (IDX) for 2020-2022. The data processed 125 companies and the sampling process was purposive sampling, so the sample obtained 65 companies with total of 195 data observation. Research Results and Findings. This research provides evidence that profitability level, investment decision, and firm age affect firm value. This study has important value in helping companies develop effective business strategies amid economic uncertainty and provide insight for investors to make wiser investment decisions in this sector during the crisis.

Copyrights © 2025






Journal Info

Abbrev

JAKO

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Kotemporer, p-ISSN 2085-1189 e-ISSN 2685-9971, published by Master of Accounting Program, Faculty of Business, Widya Mandala Surabaya Catholic University, contains the original of research paper. It covers the results of research following topics: financial accounting, management ...