The Influence of Banking Financial Performance on Company Value of Banks Listed on the Indonesia Stock Exchange in 2020-2024
DOI:
https://doi.org/10.60076/ijeam.v3i1.2088Keywords:
Non-performing Loan, Loan to Deposit Ratio, Managerial Ownership, Return on Assets, Capital Adequacy RatioAbstract
This study aims to examine the effect of financial performance consisting of non-performing loans, loan-to-deposit ratio, managerial ownership, return on assets, and capital adequacy ratio on company value. This study uses a quantitative method. The population used in this study is banking companies listed on the Indonesia Stock Exchange in the period 2020-2024. This data was accessed through the website www.idx.com and the company's official website. This study used a purposive sampling technique to obtain 85 observational data. Data were analyzed using panel data analysis techniques with the Eviews 12 tool. Based on the results of the study, it shows that non-performing loans, loan-to-deposit ratio, and capital adequacy ratio have a positive but insignificant effect on company value, managerial ownership has a negative but significant effect on company value, return on assets has a negative but insignificant effect on company value
References
Aprilia, W., & Hapsari, N. (2021). The Influence Of Bank Health Level Using The RGEC Method On Company Value (A Case Study Of Banking Companies Listed On The Indonesia Stock Exchange For The 2016-2020 Period). Financial Balance: Scientific Journal Of Accounting And Finance, 16(2), 13–27. Https://Doi.Org/10.32832/Balance
Astuti, I. P., & Djajanti, A. (2024). The Influence Of Risk Profile, Good Corporate Governance, Earning, And Capital (RGEC) On Company Value In The Banking Industry In Indonesia 2016-2022. Scientific Journal Of Business Economics, 29(3), 442–459.
Ayu Astari Fana, & Gine Das Prena. (2021). The Influence Of Corporate Social Responsibility, Good Corporate Governance, And Managerial Ownership On The Value Of Banking Companies Listed On The Indonesia Stock Exchange In The 2018-2020 Period. Scientific Journal Of Accounting And Business, 6(2), 17–29.
Barokah, S., Ramlah, S., Teguh Pratama, W. C., Cahyani, R. N., & Purwanti, A. (2023). The Influence Of Financial Performance On Company Value. Indonesian Journal Of Economics, Accounting And Management, 2(1), 22–28. Https://Doi.Org/10.55338/Jeama.V2i1.57
Handayani, N., Asyikin, J., Ernawati, S., & Boedi, S. (2023). Volume 20 Issue 2 ( 2023 ) Pages 233-242 PERFORMANCE: Journal Of Economics And Management Analysis Of The Influence Of Financial Performance On The Value Of Indonesian Banking Companies Indonesian Banking. Journal Of Economics And Management, 20(2), 233–242.
Hidayat, T., Triwibowo, E., & Vebrina Marpaung, N. (2021). The Influence Of Good Corporate Governance And Financial Performance On Company Value. Pelita Bangsa Business Accounting Journal, 6(01), 1–18. Https://Doi.Org/10.37366/Akubis.V6i01.230
Kansil, L. A., Rate, P. Van, Tulung, J. E., Manajemen, J., & Ekonomi, F. (2021). Analysis Of The Effect Of Financial Performance On The Value Of Banking Companies Listed On The Indonesian Stock Exchange For The Period 2015-2019 Analysis Of The Effect Of Financial Performance On The Value Of Banking Companies Listed On The Indonesian Stock Exchange For T. Journal Of Economics, Management, Business And Accounting Research, 9, 232–241.
Mutiara Sukarno, & Ratnaningrum Ratnaningrum. (2025). The Influence Of Financial Performance On Company Value In Banking Companies Listed On The Indonesia Stock Exchange For The 2020-2023 Period. E-Bisnis: Scientific Journal Of Economics And Business, 18(1), 371–386. Https://Doi.Org/10.51903/E-Bisnis.V18i1.2761
Noah Gorga Halomoan Gultom, Mahatma Kufepaksi, & Muslimin Muslimin. (2024). Analysis Of The Effect Of Dividend Policy And Financial Performance On Firm Value. Digital Business: Journal Of Management Science And E-Commerce Publication, 3(3), 175–193. Https://Doi.Org/10.30640/Digital.V3i3.3204
Pradya Ingri Nabila Rochma, Wibowo, A. S., & Setiawan, R. Y. (2024). The Influence Of Managerial Ownership, Institutional Ownership, And Profitability On The Value Of Banking Companies Listed On The Indonesia Stock Exchange For The 2021-2022 Period. Nusantara Public Accounting Journal, 2(2), 6–16. Https://Doi.Org/10.61754/Juralinus.V2i2.115
Reza, E. D., & Hanifah, A. (2025). The Effect Of Profitability, Company Size, And Non-Performing Loans On The Value Of Conventional Banking Companies. AKADEMIK: Journal Of Economics & Business Students, 5(2), 1109–1122. Https://Doi.Org/10.37481/Jmeb.V5i2.1319
Sari Meilana D, & Wulandari Prima P. (2021). The Effect Of Institutional Ownership, Theme 22, 01 Submit January 2021 Revised February 2021 Accepted March 2021 Managerial Ownership, And Dividend Policy On Company Value. THEME Tera Accounting Science, 22(01), 1–18.
Sari Novita. (2024). The Influence Of Financial Performance On Company Value In The Banking Sector On The Indonesia Stock Exchange: A Case Study Of ROA, ROE, And NPL As Determinants Of Tobin's Q. Jurnal Educatio 2024,. 3(2), 1–8.
Sari, S. M. R., & Nurdiawansyah, N. (2024). Determinants Of Profitability In Conventional Banks In Indonesia. Owner, 8(3), 2771–2782. Https://Doi.Org/10.33395/Owner.V8i3.2232.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Ni Kadek Gea Aswina Wulandari, Burhanudin

This work is licensed under a Creative Commons Attribution 4.0 International License.
















