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Original Research

A COMPARATIVE ANALYSIS OF DISCOUNTED CASH FLOW AND RELATIVE VALUATION METHODS IN INDONESIAN TECHNOLOGY COMPANIES

FEBRINA MIRANTI 1, and DADAN RAHADIAN 2.

Vol 20, No 04 ( 2025 )   |  DOI: 10.5281/zenodo.15287133+   |   Author Affiliation: Faculty of Economics and Business, Telkom University, Bandung, Indonesia.   |   Licensing: CC 4.0   |   Pg no: 283-296   |   Published on: 26-04-2025

Abstract

This study aims to calculate the intrinsic value of technology companies using the Discounted Cash Flow - Free Cash Flow to Firm (FCFF) method and Relative Valuation methods, namely the Price to Earnings Ratio (PER) and Price to Book Value (PBV), under three growth scenarios: pessimistic, moderate, and optimistic. It also seeks to analyze which valuation method is more accurate for determining the fair value of stocks, particularly in the technology sector. The object of this research is companies in the Software and IT Services subsector listed on the Indonesia Stock Exchange (IDX). The results using the Discounted Cash Flow (DCF) method indicate that technology stocks are undervalued across all scenarios compared to market prices. Similarly, the Relative Valuation results mostly show that stocks are undervalued under all scenarios when compared to the industry average of the technology sector's software and IT services subsector. The study also reveals that the most accurate valuation method is Relative Valuation, as indicated by a smaller Root Mean Square Error (RMSE) value.


Keywords

Technology Companies, Valuation, Intrinsic Value, Discounted Cash Flow, Relative Valuation.