The Effect of Working Capital Management, Integrated Reporting and Growth Opportunity on Company Value
(Study on Sub-Sector Companies Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2018-2022). 2018-2022)
Abstract
The value of the company as a perception from investors of the company's performance. With a high company value, it can increase investors' confidence in the company's achievements and company projections. In line with the phenomenon discussed, namely the average company value and share price of companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2018-2022. The study was carried out to understand the impact of working capital management, integrated reporting and growth opportunities on company value simultaneously and partially on the object of the study, namely food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2018-2022. This study uses a quantitative method with the sampling technique used, namely purposive sampling, with a sample of 16 companies in the food and beverage sub-sector that have IPOs for five years. Simultaneously it shows that working capital management, integrated reporting and growth opportunities show a significance to the value of companies in the food and beverage sub-sector by 94%. Partially, the growth opportunity is significant positively to the company's value. In contrast, working capital management and integrated reporting are not significant to the company's value.
Keywords-working capital management; integrated reporting; growth opportunity; company value
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References
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