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Corporate Investment in Indonesia: Literature Review

Author

Listed:
  • Atalia Dzuifatun Nisa'

    (Master Student, Magister of Accounting Study Program, Universitas Sebelas Maret, Surakarta, Indonesia)

  • Rahmawati

    (Lecturer, Magister of Accounting Study Program, Universitas Sebelas Maret, Surakarta, Indonesia)

Abstract

This research aims to conduct in-depth research on corporate investment decisions in Indonesia. The company's investment decision is an important factor in a business that will determine the company's condition in the future. There are cases of failure due to investment decisions made by companies, which is not in line with several studies that show the importance of corporate investment decisions. The investment decisions made by a company are different from those made by individual investors, this study will only analyze the investment decisions made by a company. Analysis is needed to find out the factors that affect a company's investment decisions or are influenced by investment decisions. The method used in this study is systematic literature review analysis. Using a database from a journal indexed by Sinta with the addition of the Scopus base with cases in Indonesia. Data collection uses systematic stages, which are then reviewed manually by the document. A company's investment decision is influenced by several variables and divided into financial and non-financial categories. This research has implications for investment decisions made by a company and is an additional literature for researchers in the future.

Suggested Citation

Handle: RePEc:alk:jefas0:v:7:y:2025:i:7:id:11259
DOI: 10.32996/jefas.2025.7.7.1
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