The Effect of NPL, GCG Self Assessment, ROA, and CAR on Firm Value (Empirical Study on Commercial Banks listed on the Indonesia Stock Exchange)

Main Article Content

Hilda Vina Anisa
Dhini Suryandari

Abstract



Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh NPL, Self Assessment, ROA, dan CAR terhadap Nilai Perusahaan. Populasi penelitian ini adalah bank umum yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh sampel sebanyak 32 bank umum, sehingga jumlah observasi dengan periode penelitian 3 tahun sebanyak 96 observasi. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan IBM SPSS 26. Hasil penelitian menunjukkan bahwa variabel non performing loan (NPL) berpengaruh positif dan signifikan terhadap nilai perusahaan. Sedangkan variabel self assessment good corporate governance dan return on asset (ROA) tidak berpengaruh terhadap nilai perusahaan. Variabel rasio kecukupan modal (CAR) berpengaruh positif dan signifikan terhadap nilai perusahaan.




This study aims to examine and analyze the effect of NPL, GCG Self Assessment, ROA, and CAR on Firm Value. The population of this study are commercial banks listed on the Indonesia Stock Exchange for the period 2017-2019. The sampling technique used purposive sampling and obtained a sample of 32 commercial banks, so that the number of observations with a study period of 3 years was 96 observations. The data analysis technique used is multiple linear regression analysis using IBM SPSS 26. The results showed that the non-performing loan (NPL) variable had a positive and significant effect on firm value. Meanwhile, the variable self-assessment of good corporate governance and return on assets (ROA) has no effect on firm value. The variable capital adequacy ratio (CAR) has a positive and significant effect on firm value.

Article Details

Section
Articles