FINANCIAL PERFORMANCE ANALYSIS OF COMPANY VALUE ON REGISTERED BANKS ON THE INDONESIA STOCK EXCHANGE
Main Article Content
Abstract
The purpose of this research is to study financial performance by using profitability ratios as proxied by Return On Assets, and solvency ratios proxied by Debt to Assets Ratios with firm value using Price to Book Value ratios. Companies in commercial banks on Indonesian Stock Exchange (IDX) commercial banks for the 2017-2021 period. The method used in this research is descriptive method using quantitative. The data used in this study is secondary data obtained from the company's financial performance. The population in this study were 43 banking companies. The technique used in this research is purposive sampling technique with a sample of 15 companies. While the data analysis used in this study is multiple linear regression, coefficients and determination using the SPSS 25 program calculation tool. The results of this study refer to the analysis of financial performance with Return On Assets having a negative/significant effect on firm value, and Debt to Assets Ratio does not have a significant effect on firm value. And simultaneously ROA and DAR have a significant effect on the dependent variable of Firm Value.
Downloads
Article Details
[2] S. Sembiring & I. Trisnawati, "Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan", J. Bisnis dan Akuntansi.. 21, 1. 173–184, 2019, doi: https://doi.org/10.34208/jba.v21i1a-2.754.
[3] G. G. K. Ardiansyah, "Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage Dan Likuiditas Terhadap Nilai Perusahaan", J. Paradigma. Akuntansi. 2, 1, 367, 2020, doi: 10.24912/jpa.v2i1.7165.
[4] S. Mudjijah, Z. Khalid, D. A. S. Astuti, "Pengaruh Kinerja Keuangan Dan Struktur Modal Terhadap Nilai Perusahaan Yang Dimoderasi Variabel Ukuran Perusahaan", J. Akuntansi. dan Keuangan.8, 1. 41–56, 2019, doi: DOI: http://dx.doi.org/10.36080/jak.v8i1.839.
[5] www.idx.co.id, "Bursa Efek Indonesia", Bursa Efek Indonesia, 2018. www.idx.co.id.
[6] B. Simorangkir , N. Nurhasanah, "The Analisis Pengaruh Rasio Likuiditas, Solvabilitas, Profitabilitas, dan Aktivitas Terhadap Nilai Perusahaan pada Perusahaan yang Tergabung dalam Indeks LQ45 Di Bursa Efek Indonesia Periode 2012 – 2015", Syntax Lit.?; J. Ilm. Indonesia. 6, 4, 1616, 2021, doi: 10.36418/syntax-literate.v6i4.2234.
[7] R. Zurriah, "Pengaruh Return on Asset (ROA) terhadap Nilai Perusahaan", J. AKMAMI (Akuntansi, Manajemen, Ekonomi. 2, 3. 528–537, 2021, doi: https://doi.org/10.53695/ja.v2i3.457.
[8] A. P. Prima ,V. S. E. Janrosl, "Impact Of Implementation On Capital Compliance Trust In In National Indonesia Banking". 400–408, 2022, doi: 10.5281/zenodo.6655111.
[9] A. Idris, "Profitabilitas dan Solvabilitas Terhadap Nilai Perusahaan dengan Mediasi Harga Saham Perusahaan Farmasi di Indonesia", J. Ilmu. Manajemen. FORKAMMA,. 4, 2,.. 134–147, 2021, doi: http://dx.doi.org/10.32493/frkm.v4i2.9608.
[10] L. Prayugi Indra, R. Mardani Malavia, ? B. Wahono, "Pengaruh Price Earning Ratio, Profitabilitas, Dan Keputusan Pendanaan Terhadap Nilai Perusahaan (Study Kasus Pada Perusahaan Sub Sektor Plastik dan Kemasan Yang Terdaftar di BEI Periode 2015-2017)", J. Ilm. Ris. Manajemen.,. Vol. 8, No. 06, 2019.
[11] L. Martha, N. Sogiroh Ukhti, M. Magdalena, F. Susanti, ? Y. Syafitri, "Profitabilitas Dan Kebijakan Dividen Terhadap Nilai Perusahaan.", J. Benefia 3 (2),227-238,. 3 (20, 2018, doi: https://doi.org/10.22216/jbe.v3i2.3493.
[12] Sugiyono, METODE PENELITIAN BISNIS Pendekatan Kuantitatif, Kualitatif, Kombinasi, dan R&B, Edisi Ke-3. Bandung: ALFABETA, cv, 2018.
[13] M. Alpi Firza, S. S. Batubara, "Studi Profitabilitas: Antaseden Dan Dampaknya Terhadap Nilai Perusahaan", J. Ilmu. Manajemen. dan Bisnis,. Vol.22, No.1, 2021, doi: http://dx.doi.org/10.30596%2Fjimb.v22i1.5617.
[14] Ghozali, Aplikasi Analisis Multivariate Dengan Program Ibm Spss 23. Semarang: Badan Penerbit Universitas Diponegoro, 2016.
[15] G. Chandrarin, METODE RISET AKUNTANSI Pendekatan Kuantitatif, Kedua. Jakarta Selatan: Salemba Empat, 2018.
[16] H. Banjarnahor & G. Tampubolon, "Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Pada Bank Go Publik Yang Terdaftar Di Bursa Efek Indonesia", J. AKRAB JUARA. 5 Edisi 3, (84-1000, 2020).
[17] N. Hardika Sentosa, D. Mahayana Made, & K. Marhaeni Eni, "Analisis Faktor yang Mempengaruhi Nilai Perusahaan pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia", J. Bisnis Dan Kewirausahaan,. Vol. 14, No. 3, 2018, doi: https://dx.doi.org/10.31940/jbk.v14i3.1058.
[18] V. Syukrina E Janrosl & H. Simatupang, "Pengaruh Keputusan Investasi, Keputusan Pendanaan Dan Tingkat Suku Bunga Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia", Scientia. J. J. Ilmu. Mhs. Vol. 1 No., Vol. 1 No. 2 (2019): Volume 1 No 2 2019, 2019.
[19] E. K. Nita & J. Simanjuntak, "Pengaruh Profitabilitas, Likuiditas dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan Sektor Perbankan", 2020.

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.