The influence of ROA, ROE, LDR, and NPL on company value in banking sub-sector companies’ period 2016-2018

Budi Shantika; Caren Angellina  Mimaki

doi:10.38043/revenue.v3i1.4654

Authors

Budi Shantika Université d'Angers
Caren Angellina Mimaki Universitas Pendidikan Nasional

DOI:

https://doi.org/10.38043/revenue.v3i1.4654

Keywords:

Return On Assets, Return on Equity, Loan to Deposit Ratio, Non-Performing Loan

Abstract

This study aimed to determine whether the return on assets, return on equity, loan-to-deposit ratio, and non-performing loans affect the value of the company in Bank Negara Indonesia and Bank Rakyat Indonesia in the 2016-2018 period. The data collection technique used documentation in the form of an annual report of the company BNI Bank and BRI Bank 2016-2018 period. The analytical method used was quantitative analysis which was multiple linear regression analysis using the IBM SPSS statistical test 22. The t-test results at Bank BNI showed that Return on Assets (X1) had no significant negative effect, Return on Equity (X2) had no significant positive effect, Loan to deposit ratio (X3) had negative and significant effect, and non-performing loan (X4) had negative and insignificant effect. The t-test results at BRI showed that Return on Assets (X1) had a significant negative effect, Return on Equity (X2) had no significant positive effect, Loan to Deposit Ratio (X3) had a negative and significant effect, and Non-Performing Loans (X4) had positive and significant effect.

References

Articles

Hossari, G. and Rahman, S. (2005. A Comprehensive Formal Ranking of the Popularity of Financial Ratios in Multivariate Modeling of Corporate Collapse. Journal of American Academy of Business. Camridge, 6(1), 321-328.

Ikhsan, M. and Jumono, S. (2022). The Effect of Non Performing Loan (NPL), Independent Commissioner (KMI), and Capital Adequacy Ratio (CAR) on Firm Value (PBV) Mediated by Return on Asset (ROA). Quantitative Economics and Management Studies (QEMS), 2(5), 810-824. https://doi.org/10.35877/454RI.qems1063

Languju, O. et al. (2016). Pengaruh ROE, Ukuran Perusahaan, PER, dan Struktur Modal terhadap Nilai Perusahaaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia. Jurnal Berkala Ilmiah Efisiensi. 16(2), 1-12.

Pandoyo and Samsudin. (2020). Influence of Car, Ldr, Npl and Bopo on Roa on Commercial Banks Listed on the Indonesia Stock Exchange in 2010-2016. Journal of Economics, Finance and Management Studies, 3(2), 296-302. https://doi.org/10.47191/jefms/v3-i12-11

Pradnyawati, N. P. M., Novitasari, N. L. G., and Widhiastuti, N. L. P. (2023). Pengaruh ROA, LDR, Ukuran Perusahaan, CAR, NPL terhadap ReturnSaham pada Perusahaan Perbankan di BEI. Jurnal Inovasi Akuntansi (JIA), 1(1), 80-87. https://doi.org/10.36733/jia.v1i1.6891

Simanullang, C. D., Edward, Y. R., Ginting, R. R. and Simorangkir, E. N. (2021). The effect of return on assets (roa) and return on equity (roe) on company value with capital structure as moderating variables in banking companies listed on the indonesia stock exchange. International Journal of Business, Economics and Law, 24(6), 129-134.

Solihati, G. P. (2020). ANALYSIS OF FACTORS AFFECTING BANKING PROFITABILITY (Case Study on Banking Companies Listed on the Indonesia Stock Exchange 2016-2018). International Journal of Management Studies and Social Science Research, 2(6), 36-48.

Sujoko & Ugy Soebiantoro. (2007). Pengaruh Struktur Kepemilikan Saham, Leverage, Faktor Interen dan Faktor Eksteren terhadap Nilai Perusahan. Jurnal Manajemen dan Kewirausahaan, Jurnal Manajemen dan Kewirausahaan, 9(1), 41 – 48. https://doi.org/10.24034/j25485024.y2007.v11.i2.2236

Sunaryo, D., Adiyanto, Y., and Sa’diyah, H,. (2022). The effect of loan to deposit ratio, net profit margin, and return on equity, on stock returns and exchange rates as moderating variables in the banking sub-sector on the southeast asian stock exchange. Jurnal Keuangan dan Perbankan (KEBAN), 1(2), 1-20. https://doi.org/10.30656/jkk.v1i2.4002

Wiadnyani, D. A. P. M and Artini, L. G. S. (2023). The Influence of NPL, BOPO, LDR, and ROA on Firm Value: Study of Banking Sub-Sector Companies on the Indonesia Stock Exchange 2019-2021. European Journal of Business and Management Research, 8(4), 261-266. http://dx.doi.org/10.24018/ejbmr.2023.8.4.2062

Books

Brigham, Eugene F, dan Joel F Houston. (2010). [Edisi 11]. Salemba Empat.

Fahmi, I. (2015). Analisis Laporan Keuangan. Alfabeta.

Gibson. (2013). Manajemen Sumber Daya Manusia [Edisi 4]. Erlangga.

Harjito, A. & Martono. (2012). Manajemen Keuangan [Edisi 2]. Ekonisia.

Harmono. (2009). Manajemen Keuangan Berbasis Balanced Scorecard (Pendekatan Teori, Kasus, dan Riset Bisnis). Bumi Aksara, Jakarta.

Kasmir. 2015. Analisis Laporan Keuangan [Edisi 1]. PT Raja Grafindo Persada.

Kasmir. 2016. Manajemen Sumber Daya Manusia (Teori dan Praktik). PT Rajagrafindo Persada.

Masyhud, A. (2006). Manajemen Risiko:Strategi Perbankan dan Dunia Usaha Menghadapi Tantangan Globalisasi Bisnis. PT. Raja Grafindo Persada.

Government

Puteh, A., & Malikussaleh, D. F. (n.d.). Loan, N. P., Operasional, B., & Assets, R. O. (2016). Pengaruh LDR, NPL, dan BOP Terhadap ROA Pada Bank Devisa Yang Terdaftar di Bursa Efek Indonesia. Jakarta.

Ritha, H., & Raditiya, E. (2014). Pengaruh Faktor Internal Dan Eksternal Terhadap Fungsi Intermediasi Pada Bank Umum Swasta Nasional (BUSN) Devisa Periode 2006-2010.