The Effect of Financial Performance and Company Size on Company Value: A Review of Literature Studies
Main Article Content
Abstract
The literature review article on the Effect of Financial Performance and Company Size on Company Value aims to formulate a research hypothesis that evaluates the relationship between these variables in future research. The method for writing this literature review article is based on the literature review research method, with data sources coming from various platforms such as Google Scholar, Mendeley, Semantic Scholar, and other online academic sources. The findings from this literature review article show that financial performance has a significant impact on company value, while company size has no effect on company value.
Article Details
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
D. G. Azizah and D. Widyawati, “Pengaruh Kinerja Keuangan Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Food and Beverages Di BEI,” J. Ilmu dan Ris. Akunt., vol. 10, no. 1, pp. 1–18, 2021.
Kamiliya, D. P. Wiryaningtyas, and T. D. Pramitasari, “Pengaruh Ukuran Perusahaan Dan Profitabilitas Terhadap Nilai Perusahaan Melalui Kinerja Keuangan Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021,” J. Mhs. Entrep., vol. 2, no. 3, p. 458, 2023.
M. F. Irianto, “Kinerja keuangan memoderasi struktur modal dan ukuran perusahaan terhadap nilai perusahaan,” Account. Manag. J., vol. 4, no. 2, pp. 77–82, 2020, doi: 10.33086/amj.v4i2.1676.
N. Bestariningrum, “Analyzing The Effect of Capital Structure And Firm Size on Firm Value (Case Study: Company that Listed in Lq-45 Index Period 2010–2014),” J. Berk. Ilm. Efisiensi, vol. 15, no. 4, 2015.
M. Hirdinis, “Capital Structure and Firm Size on Firm Value Moderated By Profitability,” 2019.
S. M. Jannah and F. Sartika, “The effect of good corporate governance and company size on firm value,” Int. J. Res. Bus. Soc. Sci. (2147- 4478), 2022, [Online]. Available: https://api.semanticscholar.org/CorpusID:247640145
L. Purnomosidi, H. Siregar, and M. Dzulkirom, “The Effect of Company’s Size, Capital Structure, Good Corporate Governance, Sales Growth, and Liquidity toward Financial Performance and Company’s Value,” 2014. [Online]. Available: https://api.semanticscholar.org/CorpusID:218655631
A. A. Althagaf, “Corporate Governance and Financial Performance in Saudi Arabian Listed Companies: A Integrative Literature Review,” Asia-Pacific J. Manag. Technol., 2023, [Online]. Available: https://api.semanticscholar.org/CorpusID:260325052
I. O. Okeya, O. C. Awoniyi, M. O. Oke, and A. T. Ogundele, “Financial Leverage and Performance of Bank and Non-bank Firms in Nigeria,” Int. J. Bus. & Manag., 2020, [Online]. Available: https://api.semanticscholar.org/CorpusID:225848511
K. Krisnando and S. H. Sakti, “Pengaruh Good Corporate Governance dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Moderasi,” J. Akunt. dan Manaj., vol. 16, no. 01, pp. 73–95, 2019, doi: 10.36406/jam.v16i01.268.
I. K. Syahputri and H. B. Yanti, “Pengaruh Strategi Diversifikasi Perusahaan, Financial Distress Dan Nilai Perusahaan Terhadap Kinerja Laporan Keuangan Pada Perusahaan Manufaktur Sektor Industri Aneka Yang Terdaftar Di Bursa Efek Indonesia,” J. Ekon. Trisakti, vol. 2, no. 2, pp. 1595–1604, 2022, doi: 10.25105/jet.v2i2.14942.
U. U. Rosalinda, C. Kuntadi, and R. Pramukty, “Literature Review Pengaruh GCG , CSR Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan,” Ekon. Manaj. Sist. Inf., vol. 3, no. 6, pp. 667–673, 2022.
Z. Kadjintuni, D. Tontik, D. Darman, A. Rachman, and T. Dunggio, “Analisis Pengelolaan Keuangan Daerah Terhadap Akuntabilitas Kinerja Pemerintah Kabupaten Boalemo,” JISIP (Jurnal Ilmu Sos. dan Pendidikan), vol. 7, no. 1, pp. 200–210, 2023, doi: 10.58258/jisip.v7i1.4124.
Y. Susanti, S. Mintarti, and S. Asmapane, “Pengaruh struktur modal, kinerja keuangan perusahaan, ukuran perusahaan dan kualitas auditor eksternal terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di bursa efek indonesia,” Akuntabel, vol. 15, no. 1, p. 1, 2018, doi: 10.29264/jakt.v15i1.1924.
G. M. Bustami and A. Fadila, “Analisis Kinerja Keuangan Dan Variabel Makro Terhadap Nilai Perusahaan Sektor Perindustrian Yang Terdaftar Di Bei,” Procur. J. Ilm. Manaj., vol. 10, no. 2, pp. 232–243, 2022, doi: 10.35145/procuratio.v10i2.2081.
G. Schryen, “Writing qualitative is literature reviews -Guidelines for synthesis, interpretation, and guidance of research association for nformation ystems writing qualitative is literature reviews - guidelines for Synthesis, Interpretation, and Guidance of Research,” Commun. Assoc. Inf. Syst., vol. 37, no. 12, pp. 286–325, 2015, [Online]. Available: http://aisel.aisnet.org/cais
A. J. Onwuegbuzie, R. K. Frels, and E. Hwang, “Mapping Saldaňa’s Coding Methods onto the Literature Review Process,” J. Educ. Issues, vol. 2, no. 1, p. 130, 2016, doi: 10.5296/jei.v2i1.8931.
W. Bandara, E. Furtmueller, E. Gorbacheva, S. Miskon, and J. Beekhuyzen, “Achieving rigor in literature reviews: Insights from qualitative data analysis and tool-support,” Commun. Assoc. Inf. Syst., vol. 37, pp. 154–204, 2015, doi: 10.17705/1cais.03708.
S. Seuring and S. Gold, “Conducting content-analysis based literature reviews in supply chain management,” Supply Chain Manag., vol. 17, no. 5, pp. 544–555, 2012, doi: 10.1108/13598541211258609.
N. Wijaya and N. Anastasia, “Pengaruh Corporate Governance Dan Kinerja Perusahaan Terhadap Nilai Perusahaan Publik Sektor Properti Dan Real Estat Di Indonesia,” J. Manaj. Aset dan Penilai., vol. 2, no. 2, pp. 55–68, 2022.
D. R. P. Wibowo, R. Relawati, and W. M. Shodiq, “Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Perusahaan Pertanian Di Bei Tahun 2018,” Surpl. J. Ris. Mhs. Ekon. Manajemen, dan Akunt., vol. 1, no. 2, pp. 106–117, 2022, doi: 10.35449/surplus.v1i2.390.
Apriasih, Arifin Siagian, and Noviarti, “Analisis Kinerja Keuangan, Ukuran Perusahaan Terhadap Nilai Perusahaan Dan Kebijakan Dividen Sebagai Variabel Intervening,” J. Liabilitas, vol. 8, no. 1, pp. 39–51, 2023, doi: 10.54964/liabilitas.v8i1.243.
D. Sari and R. Nofiyanti, “Ukuran Perusahaan Sebagai Pemoderasi Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Sub Sektor Makanan Dan Minuman),” J. Ilm. Ekon. Bisnis, vol. 27, no. 3, pp. 375–390, 2022, doi: 10.35760/eb.2022.v27i3.6391.
M. Hamdani, Y. Efni, and N. Insrawati, “Pengaruh Kinerja Keuangan, Kebijakan Dividen dan Umur Perusahaan Terhadap Nilai Perusahaan di Moderasi Ukuran Perusahaan,” J. Akunt. dan Ekon., vol. 10, no. 2, pp. 188–197, 2020, doi: 10.37859/jae.v10i2.2042.
S. Haryanto, N. Rahadian, M. F. I. Mbapa, E. N. Rahayu, and K. V. Febriyanti, “Kebijakan Hutang, Ukuran Perusahaan dan Kinerja Keuangan Terhadap Nilai Perusahaan: Industri Perbankan di Indonesia,” AFRE (Accounting Financ. Rev., vol. 1, no. 2, pp. 62–70, 2018, doi: 10.26905/afr.v1i2.2279.
R. Wahasusmiah and F. A. B. Arshinta, “Pengaruh Ukuran Perusahaan, Investment Opportunity Set, dan Corporate Governance terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Intervening pada Perusahaan LQ45,” Mbia, vol. 21, no. 1, pp. 1–17, 2022, doi: 10.33557/mbia.v21i1.1681.