Systematic Literature Review tentang Determinan Keputusan Keuangan di Perusahaan Modern
Keywords:
Systematic Literature Review, Keputusan Keuangan, Perusahaan Modern, Determinan Keuangan, Tata Kelola Perusahaan.Abstract
Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis secara sistematis berbagai determinan yang memengaruhi keputusan keuangan pada perusahaan modern. Dengan menggunakan metode Systematic Literature Review (SLR), studi ini menelusuri dan mengkaji hasil penelitian terdahulu yang dipublikasikan dalam dua dekade terakhir, mencakup aspek keputusan pendanaan, investasi, dan kebijakan dividen. Proses seleksi literatur dilakukan melalui basis data ilmiah internasional dengan kriteria inklusi yang ketat untuk memastikan relevansi dan validitas sumber. Hasil kajian menunjukkan bahwa faktor-faktor seperti struktur kepemilikan, tata kelola perusahaan (corporate governance), ukuran perusahaan, profitabilitas, risiko, kondisi makroekonomi, serta perkembangan teknologi digital merupakan determinan utama dalam pengambilan keputusan keuangan. Selain itu, perusahaan modern cenderung memperhatikan keberlanjutan (sustainability) dan tanggung jawab sosial dalam strategi keuangannya. Studi ini memberikan kontribusi dalam memperluas pemahaman teoritis dan praktis mengenai dinamika keputusan keuangan di era bisnis modern serta menawarkan arah penelitian selanjutnya untuk mendalami peran inovasi dan digitalisasi dalam manajemen keuangan perusahaan.
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