Pengaruh Profitability, Non Performing Loan, dan Firm Size terhadap Corporate Value

Sharon Angelina Wijaya, Herman Ruslim
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Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh profitabilitas, non performing loan dan ukuran perusahaan terhadap nilai perusahaan secara simultan dan parsial. Sampel pada penelitian ini adalah perusahaan perbankan yang tercatat di Bursa Efek Indonesia (BEI) pada tahun 2018-2020. Teknik analisis data menggunakan analisis regresi berganda, uji-F, uji-t dan uji koefisien determinasi. Sampel dipilih dengan metode purposive sampling yang berjumlah 24 perusahaan. Analisis data menggunakan program Eviews 10. Secara simultan, menunjukkan profitabilitas, non performing loan dan ukuran perusahaan berpengaruh terhadap nilai perusahaan. Secara parsial, menunjukkan profitabilitas berpengaruh terhadap nilai perusahaan, non performing loan tidak berpengaruh terhadap nilai perusahaan, ukuran perusahaan berpengaruh terhadap nilai perusahaan.

 

The purpose of this research is to analyze the influence of profitability, non performing loan and firm size on corporate value simultaneously and partially. The population of this research are the listed banking firms in the Indonesia Stock Exchange (IDX) from 2018-2020 period. The data analysis technique used multiple regression analysis, F-test, t-test and coefficient determination test. Sample was selected using purposive sampling method amounted to 24 firms. Data processed using Eviews 10 program. Simultaneously, the result of this study shows that profitability, non performing loan and firm size do affect corporate value. Partially, the result of this tudy shows that profitability does affect corporate value, non performing loan does not affect corporate value, firm size does affect corporate value.

Keywords

profitabilitas; non performing loan; ukuran perusahaan; nilai perusahaan; profitability; firm size; corporate value

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