Pengaruh Kinerja Keuangan Perbankan Terhadap Nilai Perusahaan

Risa Fitriani; Lasmanah

doi:10.29313/bcsbm.v2i1.332

Risa Fitriani Prodi Manajemen Fakultas Ekonomi dan Bisnis
Lasmanah

DOI: https://doi.org/10.29313/bcsbm.v2i1.332

Keywords: LDR, NIM, BOPO

Abstract

ABSTRACT- This study aims to determine the effect of banking financial performance on firm value. The author uses 12 samples of banking companies listed on the Infobank15 Index with a time span during the first, second, third, and fourth quarters of 2020. The research method used is explanatory research with data analysis using panel data regression. The results showed that the financial performance of banks as proxied by Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), Operating Costs on Operating Income (BOPO), Non Performing Loans (NPL), Return On Assets (ROA), and Capital Adequacy Ratio (CAR) has a sufficient relationship with firm value. The results of hypothesis testing simultaneously show that the indicators of banking financial performance, namely LDR, NIM, BOPO, NPL, ROA, and CAR have an effect on firm value. While the partial test results show that (NPL) has a negative influence on firm value, while Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), Operating Costs on Operating Income (BOPO), Return On Assets (ROA) , and Capital Adequacy Ratio (CAR) has no effect on firm value.

ABSTRAK- Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan perbankan terhadap nilai perusahaan. Penulis menggunakan 12 sampel perusahaan perbankan yang terdaftar di Indeks Infobank15 dengan rentang waktu selama kuartal I, II, III, hingga IV Tahun 2020. Metode penelitian yang digunakan adalah explanatory research dengan analisis data menggunakan regresi data panel. Hasil penelitian menunjukkan bahwa kinerja keuangan perbankan yang diproksikan dengan Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), Biaya Operasional pada Pendapatan Operasional (BOPO), Non Performing Loan (NPL), Return On Assets (ROA), dan Capital Adequacy Ratio (CAR) memiliki hubungan yang cukup dengan nilai perusahaan. Hasil uji hipotesis secara simultan menunjukkan bahwa indikator kinerja keuangan perbankan yakni LDR, NIM, BOPO, NPL, ROA, dan CAR berpengaruh terhadap nilai perusahaan. Sedangkan hasil pengujian secara parsial didapatkan hasil bahwa Non Performing Loan (NPL) memiliki perngaruh yang negatif terhadap Nilai Perusahaan, sementara Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), Biaya Operasional pada Pendapatan Operasional (BOPO), Return On Assets (ROA), dan Capital Adequacy Ratio (CAR) tidak memiliki pengaruh terhadap Nilai Perusahaan.