DOI: https://doi.org/10.14710/taaij.2023.17990

The Effect Of Financial Performance And Firm Size On Firm Value (Case Study of Banking Companies Listed on the Indonesia Stock Exchange in 2018-2020)

*Adevia Yulia Rahima  -  Diponegoro University, Indonesia
Dul Muid  -  Diponegoro University, Indonesia
Received: 15 Apr 2022; Revised: 19 Apr 2022; Accepted: 27 Apr 2022; Available online: 7 May 2022; Published: 7 May 2023.
Open Access Copyright (c) 2023 Tax Accounting Applied Journal
Creative Commons License This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Citation Format:
Abstract
The goal of this study is to determine the correlation between Non-Performing Loans (NPL), Loan to Deposit Ratio (LDR), Return on Assets (ROA), and Firm Size to Firm Value in the banking sector listed on the Indonesia Stock Exchange in 2018–2020. An IDX-listed banking company for the years 2018 to 2020 serves as the study's sample. Using the SPSS Release 23 application, multiple linear regression is used as the analytic method. The findings of this study suggest that Return on Asset (ROA) and Loan to Deposit Ratio (LDR) substantially impact firm value. Otherwise, Non-Performing Loans (NPL) and Firm Size have little impact on the firm value.
Fulltext View|Download
Keywords: Financial Performance; Non-Performing Loan; Loan to Deposit Ratio; Return on Assets; Firm Size; Firm Value

Article Metrics:

Article Info
Section: Articles
Language : EN
Recent articles
THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES ON COMPANY PROFITABILITY The Effect of Audit Quality, Good Corporate Governance and Deferred Tax Expenses on Profit Management in Manufacturing Companies 2019-2021 ETHICAL PERCEPTIONS OF TAX ACCOUNTING AND LOGISTICS ADMINISTRATION MANAGEMENT STUDENTS TOWARDS TAX EVASION More recent articles
  1. Angga Pratama, A. B., & Wiksuana, I. G. B. (2018). Pengaruh Firm Size Dan Profitabilitas Terhadap Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Mediasi. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 5, 1289. https://doi.org/10.24843/eeb.2018.v07.i05.p03
  2. Bisnis, J. E., & Faizal, A. F. (2022). Pengaruh Ukuran Perusahaan , Kebijakan Dividen , Struktur Modal , Leverage , dan Profitabilitas Terhadap Nilai Perusahaan pada Sektor Perindustrian yang Terdaftar di BEI Tahun 2017 - 2021. November, 130–142
  3. Debora. (2021). Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Perbankan yang terdaftar di BEI. Jurnal Ekonomi, 26(1), 116
  4. Dendawijaya, L. (2009). Manajemen Perbankan. Ghalia Indonesia
  5. Firmansah, A. (2017). Pengaruh Ukuran Perusahaan Dan Profitabilitas Terhadap Nilai Perusahaan Melalui Kebijakan Dividen. Jurnal Ilmu Dan Riset Manajemen, 6(1), 1–18. http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/630/641
  6. Halimah, S. N., & Komariah, E. (2017). Pengaruh Roa, Car, Npl, Ldr, Bopo Terhadap Nilai Perusahaan Bank Umum. JURNAL AKUNTANSI, EKONOMI Dan MANAJEMEN BISNIS, 5(1), 14. https://doi.org/10.30871/jaemb.v5i1.448
  7. Herdajanti, A. F. (2022). Pengaruh EPS, DER, dan ROA terhadap Nilai Perusahaan dengan Harga Saham sebagai Variabel Moderasi pada Perusahaan HealthCare yang Terdaftar di Bursa Efek Indonesia. 1(1), 43–57
  8. Hery. (2017). Analisis Laporan Keuangan (Integrated and Comprehensive edition). Grasindo
  9. Kansil, L. A., Rate, P. Van, & Tulung, J. E. (2021). Analisis Kinerja Keuangan Terhadap Harga Saham (Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019). Solusi, 19(1), 232–241. https://doi.org/10.26623/slsi.v19i1.3005
  10. Kasmir. (2015). Analisis Laporan Keuangan (I). PT Raja Grafindo Persada
  11. Nurangraini, I., Astuti, B., Ranidiah, F., Pertiwi, D. E., Bengkulu, U. M., Bengkulu, U. M., Kinerja, P., Terhadap, K., Perusahaan, N., Corporate, D., Responsibility, S., & Adequacy, C. (2022). Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Sebagai Variabel Moderating ( Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020 ). 10, 281–298
  12. Repi, S., Murni, S., Faktor-Faktor, D. A., Repi, S., Murni, S., Adare, D., Ekonomi, F., Bisnis, D., Manajemen, J., Sam, U., & Manado, R. (2016). Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Subsektor Perbankan Pada Bei Dalam Menghadapi Mea the Factors That Influenced Company Value in Banking Subsecktor At Idx in the Face of Mea. Jurnal EMBA, 1814(1), 181–191
  13. Sri, A., Dewi, M., & Wirajaya, A. (2013). Pengaruh Struktur Modal, Profitabilitas Dan Ukuran Perusahaan Pada Nilai Perusahaan. E-Jurnal Akuntansi, 4(2), 358–372
  14. Suroto. (2016). Determinan nilai perusahaan di BEI. Jurnal Ilmiah UNTAG Semarang, 5(1), 38–54
  15. Tumandung, C., Murni, S., & Baramuli, D. (2017). Analisis Pengaruh Kinerja Keuangan terhadap Harga Saham pada Perusahaan Makanan dan Minuman yang Terdaftar di Bei Periode 2011 – 2015. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 5(2), 1728–1737
  16. Widyanti, R. A. (2014). Pengaruh Profitabilitas, Dividend Payout Ratio, DanCorporate Social Responsibility Terhadap Nilai Perusahaan Sektor Manufaktur

Last update:

No citation recorded.

Last update:

No citation recorded.