The Value of Companies in the Era of Digital Transformation: A Systematic Literature Review

Deya Winanda (Department Of Accounting, Sriwijaya University, Indonesia)
Yusnaini (Department Of Accounting, Sriwijaya University, Indonesia)
Shelly Febriana Kartasari (Department Of Accounting, Sriwijaya University, Indonesia)

International Journal of Education, Vocational and Social Science
Vol. 5 No. 04 (2026): International Journal of Education, Vocational and Social Science( IJVESS)

This study examines the role of digital transformation in enhancing firm value through a Systematic Literature Review (SLR) approach. A total of 50 peer-reviewed articles were analyzed using PRISMA guidelines to identify research trends related to digital capabilities, digital innovation, data utilization, organizational resources, and value creation mechanisms. The findings reveal that digital transformation contributes to firm value improvement through operational efficiency, innovation development, strategic decision-making, and the effective utilization of digital resources. Furthermore, the Resource-Based View (RBV) perspective highlights that companies can achieve sustainable competitive advantages when digital assets and organizational capabilities are effectively integrated. However, challenges remain regarding technological adaptation, organizational readiness, resource management, and alignment between digital strategies and business objectives. This study contributes to the literature by providing a structured synthesis of previous research and emphasizing the importance of digital capabilities in creating sustainable firm value in the digital era.