Peran Persepsi Akuntansi Keuangan dan Pemasaran dalam Membentuk Persepsi Nilai Perusahaan di Kalangan Mahasiswa
DOI:
https://doi.org/10.47065/arbitrase.v7i1.3039Keywords:
student perceptions; financial accounting; marketing; company valueAbstract
This research aims to analyze the role of perceptions of financial accounting and marketing in shaping perceptions of company value among students. The research problem is based on the importance of students' understanding of various business functions in assessing company value comprehensively. This research uses a quantitative approach with a survey method of students as respondents. Data was collected through questionnaires and analyzed using multiple linear regression to partially test the influence of each variable. The novelty of this research lies in the use of student perceptions as a unit of analysis in studying the formation of company value, which is generally researched at the company or investor level. The research results show that perceptions of financial accounting and perceptions of marketing have a positive and significant effect on perceptions of company value, with perceptions of marketing having a more dominant influence. These findings indicate that company value is not only perceived from the aspect of financial performance, but is also influenced by the role of marketing in creating value. This research provides a theoretical contribution in expanding the study of corporate value formation from an individual perspective as well as a practical contribution for universities in designing learning that is more relevant to the needs of the business world.
Downloads
References
Al-Hattami, H. M. (2021). The effect of accounting education on students’ perceptions and understanding of financial reporting. Accounting Education, 30(5), 1–20. https://doi.org/https://doi.org/10.1080/09639284.2021.1899956
Homburg, C., Theel, M., & Hohenberg, S. (2022). Marketing’s influence on firm value: Evidence and future directions. Journal of the Academy of Marketing Science, 50(3), 456–476. https://doi.org/https://doi.org/10.1007/s11747-021-00779-9
Jackson, D. (2022). Graduate employability and skills development in higher education. Studies in Higher Education, 47(4), 1–15.
Krishnan, R., & Ulrich, D. (2022). Strategic value creation and firm performance: Evidence from cross-functional integration. Journal of Business Research, 140, 102–110. https://doi.org/https://doi.org/10.1016/j.jbusres.2021.10.012
Kumar, V., & George, M. (2021). Measuring and maximizing customer equity: A review and research agenda. Journal of the Academy of Marketing Science, 49(6), 1–20. https://doi.org/https://doi.org/10.1007/s11747-021-00785-x
Luo, X., & Bhattacharya, C. B. (2022). Corporate social responsibility, customer satisfaction, and market value. Journal of Marketing, 86(2), 1–18. https://doi.org/https://doi.org/10.1177/00222429211063210
Narteh, B. (2022). Service quality and customer loyalty in higher education. International Journal of Educational Management, 36(3), 1–15. https://doi.org/https://doi.org/10.1108/IJEM-04-2021-0178
Palmatier, R. W., & Sridhar, S. (2021). Marketing strategy: Based on first principles and data analytics. Palgrave Macmillan.
Rust, R. T., Moorman, C., & Bhalla, G. (2021). Rethinking marketing: Back to basics for firm value. Journal of Marketing, 85(3), 1–19. https://doi.org/https://doi.org/10.1177/0022242921993060
Setiawan, D., & Nugroho, B. (2022). Students’ perception toward accounting and marketing learning in higher education. Jurnal Pendidikan Ekonomi, 15(2), 89–102.
Behn, B. K., Ezzell, W. F., Murphy, L. A., Rayburn, J. D., Stith, M. T., & Strawser, J. R. (2021). The pathways commission on accounting higher education: Charting a national strategy for the next generation of accountants. Issues in Accounting Education, 36(2), 1–15. https://doi.org/https://doi.org/10.2308/ISSUES-2020-090
Bharadwaj, S., & Tuli, K. R. (2021). Marketing capabilities and firm performance: The moderating role of market turbulence. Journal of Marketing Theory and Practice, 29(2), 123–140. https://doi.org/https://doi.org/10.1080/10696679.2021.1873589
Cheng, M., Green, W., Conradie, P., Konishi, N., & Romi, A. (2021). The international integrated reporting framework: Key issues and future research opportunities. Accounting, Auditing & Accountability Journal, 34(4), 1–25. https://doi.org/https://doi.org/10.1108/AAAJ-10-2018-3670
Doyle, P. (2022). Value-based marketing and firm value creation. Journal of Marketing Management, 35(5–6), 1–18. https://doi.org/https://doi.org/10.1080/0267257X.2021.2008456
Firmansyah, A., & Pratama, A. (2024). The influence of financial performance on firm value: Evidence from emerging markets. Jurnal Akuntansi Dan Keuangan Indonesia, 21(1), 45–60.
Gao, Y., & Hitt, L. M. (2021). Information technology and firm value: Evidence from digital transformation. MIS Quarterly, 45(3), 1–22. https://doi.org/https://doi.org/10.25300/MISQ/2021/15886
Hoque, Z. (2021). Strategic management accounting. Concepts, Processes and Issues (4th Ed.). Routledge.
Grant, R. M. (2018). Contemporary strategy analysis (10th ed.). Wiley.
Sugiyono. (2024). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.
Wedel, M., & Kannan, P. K. (2022). Marketing analytics for data-rich environments. Journal of Marketing, 86(1), 97–121. https://doi.org/https://doi.org/10.1177/00222429211037202
Wibowo, S., & Hartono, J. (2023). Determinants of firm value: Evidence from Indonesian listed companies. Jurnal Keuangan Dan Perbankan, 27(1), 12–25.
Wulandari, R., & Fitria, N. (2025). The impact of financial and non-financial factors on firm value: Empirical study in Southeast Asia. Asian Journal of Business and Accounting, 18(1), 77–95.
Bila bermanfaat silahkan share artikel ini
Berikan Komentar Anda terhadap artikel Peran Persepsi Akuntansi Keuangan dan Pemasaran dalam Membentuk Persepsi Nilai Perusahaan di Kalangan Mahasiswa
ARTICLE HISTORY
How to Cite
Issue
Section
Copyright (c) 2026 Deti Susilawati, Fuadi Fuadi, Evi Dora Sembiring, Sari Putri Pertiwi, Ade Samsinar
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (Refer to The Effect of Open Access).
