The Effect of Capital Quality, Credit Quality, Efficiency and Profitability on Company Value: (Study on Conventional General Banking Companies Listed on the Indonesia Stock Exchange for the Period 2013-2022)

Viska Putria Ananda; Dedi Kusmayadi; Nanang Rusliana

doi:10.58968/ria.v4i2.600

Authors

Viska Putria Ananda Universitas Siliwangi
Dedi Kusmayadi Siliwangi University
Nanang Rusliana Siliwangi University

DOI:

https://doi.org/10.58968/ria.v4i2.600

Keywords:

Efficiency, Credit Quality, Capital Quality, Company Value

Abstract

The objectives of this research is to determine and analyze capital quality, credit quality, efficiency, profitability and company value in conventional general banking listed on the Indonesian Stock Exchange and the influence of capital quality, credit quality, efficiency and profitability on company value in conventional general banking listed on the Indonesian stock exchange. The research method used in this research is descriptive analysis with a case study approach. The data needed in this research is secondary documentary data which contains the history of company finances published on the Indonesia Stock Exchange (BEI). The data and information obtained from the results of this research were analyzed using panel data multiple regression analysis. Based on the research results, it is known that partially capital quality and profitability have a positive effect on company value, while credit quality and efficiency have a negative effect on company value. Together, capital quality, credit quality, efficiency and profitability have a positive and significant effect on company value in conventional general banking listed on the Indonesian Stock Exchange. It is recommended for conventional general banking companies to improve capital quality and profitability as well as maintain the level of capital quality and efficiency, to increase company value.

Downloads

Download data is not yet available.

References

Afifah, S. N., & Fauziyyah, N. (2023). Dampak Resesi 2023 terhadap Harga Saham di Indonesia. MIZANIA: Jurnal Ekonomi Dan Akuntansi, 3(1). https://doi.org/10.47776/mizania.v3i1.612

Alvia, A., Anshari, H., & Batubara, M. (2022). Pengaruh Berkembangnya Pasar Modal di Indonesia. Jurnal Akuntansi, Manajemen

Cahya, K. D., & Riwoe, J. C. (2018). Pengaruh Roa Dan Roe Terhadap Nilai Perusahaan Dengan Sustainability Reporting Sebagai Variabel Intervening Pada Perusahaan Yang Terdaftar Di LQ 45. Journal of Accounting and Business Studies, 3(1).

Fahmi, I. (2020). Penantar Manajemen Keuangan Teori dan Soal Jawab. In Balance: Jurnal Akuntansi dan Bisnis (Vol. 7, Issue 1).

Ghozali. 2020. Aplikasi Analisis Multivariate Dengan Program SPSS. Cetakan Keempat. Semarang: Badan Penerbit Universitas Diponegoro

Harahap, D. A., & Hairunnisah, A. I. (2020). Pengaruh NPL, LDR, GCG, NIM, ROA, ROE, CAR, BOPO Terhadap Nilai Perusahaan Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Dari Tahun 2010 - 2019. JURNAL DIMENSI, 6(1). https://doi.org/10.33373/dms.v6i1.522

Hartanto, & Diansyah. (2018). Pengaruh NPL, LDR, ROA, ROE, NIM, BOPO, dan CAR Terhadap Nilai Perusahaan pada Sektor Perbankan yang Terdaftar di BEI. Journal Of Business Studies Vol.3 No.1 Juli 2018, 3(1), 45–57.

Kansil, L. A., Rate, P. Van, & Tulung, J. E. (2021). Analisis Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019. EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 9(3).

Maimunah, S., & Fahtiani, T. (2019). Pengaruh NPL, ROA, dan CAR terhadap pbv pada Bank BUMN. Jurnal informasi, perpajakan, akuntansi, dan keuangan publiK, 14(1). https://doi.org/10.25105/jipak.v14i1.5086

Maliki, F., & Apandi, A. (2022). Analisis Capital Adequacy Ratio (CAR), Return on Risk Assets (RORA) dan Net Profit Margin (NPM) terhadap Nilai Perusahaan. Jurnal Akuntansi STEI, 05(01).

Mawarti, W., Negoro, D. A., & Syah, T. Y. R. (2022). The Effect of Financial Ratio in Determining Company Value:(Empirical Study on Banking Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Period). Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 5(1).

Mumtazah, F., & Purwanto, A. (2020). Analisis Pengaruh Kinerja Keuangan Dan Pengungkapan Lingkungan Terhadap Nilai Perusahaan. Diponegoro Journal of Accounting, 9(2).

Nurrahmawati, Siti. (2020). Pengaruh NIM, BOPO, NPL, dan CAR Terhadap Nilai Saham Perusahaan Perbankan (Studi Empiris Pada Perusahaan Sektor Perbankan Yang Terdaftar di BEI Periode 2015-2019.). In STIEI Press.

Peraturan Bank Indonesia Nomor 15/2/PBI/2013 Tentang Penetapan Status dan Tindak Lanjut Pengawasan Bank Umum Konvensional (2013).

Pracoyo, A., & Ladjadjawa, A. E. C. (2022). Pengaruh Non-Performing Loan, Loan to Deposit Ratio, dan Good Corporate Govern-ance terhadap Profitabilitas (ROA) atau Nilai Perusahaan (Tobin’s Q) periode 2015-2019. Jurnal Ekonomi, Manajemen Dan Perbankan (Journal of Economics, Management and Banking), 6(3). https://doi.org/10.35384/jemp.v6i3.234

Putri, T. C., & Puspitasari, R. (2022). Pengaruh Struktur Modal, Keputusan Investasi, Profitabilitas Sebagai Variabel Intervening Terhadap Nilai Perusahaan. Jurnal Ilmiah Manajemen Kesatuan, 10(2). https://doi.org/10.37641/jimkes.v10i2.1437

Rahmadewi, P. W., & Abundanti, N. (2018). Pengaruh Eps, Per, Cr Dan Roe Terhadap Harga Saham Di Bursa Efek Indonesia. E-Jurnal Manajemen Universitas Udayana, 7(4). https://doi.org/10.24843/ejmunud.2018.v07.i04.p14

Ramadhan, M., & Takarini, N. (2022). Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan Pada Perusahaan Food And Beverages yang Terdaftar di Bursa Efek Indonesia ( BEI ). SEIKO: Journal of Management & Business, 5(2).

Shenurti, E., Erawati, D., & Nur Kholifah, S. (2022). Analisis Return on Asset (ROA) , Return on Equity (ROE) dan Corporate Social Responsibility (CSR) yang mempengaruhi Nilai Perusahaan pada Perusahaan Manufaktur. Jurnal Akuntansi Dan Manajemen, 19(01). https://doi.org/10.36406/jam.v19i01.539

Sugiyono. 2018. Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: PT Alfabeta.

Utami, R. N. (2021). Analisis Pengaruh Rasio BOPO, Loan To Deposit Ratio, Dan Profitabilitas Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia). Journal Competency of Business, 5(1). https://doi.org/10.47200/jcob.v5i1.878

Wildan, M., & Yulianti, N. W. (2021). Pengaruh keputusan keuangan, strategi diversifikasi, efisiensi operasional dan inovasi terhadap nilai perusahaan. JURNAL AKUNTANSI, 1(1). https://doi.org/10.37058/jak.v1i1.2929

Yusrina, R., Daffa, M., Salsabila, S., & Riyanto, R. (2023). Struktur dan Pelaku Pasar Modal di Indonesia. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, 4(4). https://doi.org/10.47467/elmal.v4i4.2944.