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All Journal International Journal of Supply Chain Management Journal on Education Jurnal Akuntansi Bisnis dan Ekonomi (JABE) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Journal of Community Service and Empowerment Economics and Digital Business Review Journal Economy And Currency Study (JECS) Jurnal Akuntansi dan Keuangan (JAK) Indonesian Community Journal Asian Journal of Economics and Business Management E-journal Field of Economics, Business and Entrepreneurship (EFEBE) International Journal of Business and Applied Economics (IJBAE) International Journal of Scientific Multidisciplinary Research (IJSMR) Paradoks : Jurnal Ilmu Ekonomi Bukhori: Kajian Ekonomi dan Keuangan Islam Jurnal Nusantara Mengabdi Jurnal Riset Akuntansi Indonesian Journal of Sustainability Accounting and Management Akuntansi: Jurnal Riset Ilmu Akuntansi IIJSE Moneter : Jurnal Ekonomi dan Keuangan Santri : Jurnal Ekonomi dan Keuangan Islam Jurnal Ekonomi dan Pembangunan Indonesia International Journal of Business, Economics & Financial Studies Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak JER International Journal of Economics, Management and Accounting Goodwood Akuntansi dan Auditing Reviu International Journal of Economics, Business and Innovation Research Akuntansi dan Ekonomi Pajak: Perspektif Global Sasambo: Jurnal Abdimas (Journal of Community Service) BEGAWI: Jurnal Pengabdian Kepada Masyarakat Nemui Nyimah
Komalasari, Agrianti
Department Of Accounting, Faculty Of Economics And Business, Lampung University, 35145 Bandar Lampung, Indonesia
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The Influence of Earnings Quality, Banking Technology, Operational Efficiency, and Non-Performing Loans (NPL) on Firm Value Albi, Rachma Utari; Komalasari, Agrianti; Syaipudin, Usep
Jurnal Economic Resource Vol. 8 No. 1 (2025): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i1.1339

Abstract

This study examines the influence of earnings quality, banking technology, operational efficiency, and non-performing loans (NPLs) on firm value in the Indonesian banking sector. Employing a quantitative approach, the study analyzes secondary data from conventional banks listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. Tobin’s Q is used to measure firm value, while independent variables include Net Profit Margin (NPM), mobile banking usage, BOPO (operating expenses to income ratio), and NPLs. The results reveal that earnings quality (NPM) and banking technology (mobile banking) have a significant positive effect on firm value, indicating that profitability and digital adoption enhance investor trust and market valuation. Conversely, operational inefficiency (BOPO) and high NPL levels negatively impact firm value, suggesting that cost control and credit risk management are critical to sustaining financial performance. Firm size also demonstrates a significant positive effect, underscoring its role in reinforcing stability and resilience in dynamic financial environments. This research contributes to the understanding of how financial and technological variables interact to shape firm value, particularly amid the digital transformation of the banking industry. The findings support both signaling and stakeholder theories, indicating that transparent, efficient, and tech-savvy operations serve as credible signals to investors and promote long-term value creation.
Co-Authors Achmad Chaedar Yasin Bakhtiar Agus Zahron Idris Albi, Rachma Utari Anggiafani, Fidia Annisa Papuanita Hefiria Arif Darmawan Aryan Danil Mirza. BR Ayu Dwiny Octary Ayu Susanti Ayuni Putri, Lidya Benjamin Agustinus Haloho Bisma Putra Atallah Chara Pratami Tidespania Tubarad Dadan Kurniawan Desvita Adaria Desvita Adaria Dewi, Fajar Gustiawaty Einde Evana Ernie Hendrawaty Ersi Sisdianto Fajar Gustiawaty Dewi Fathur Rahman As Shiddiq Firda Fitria Nasution fitra dharma Fitra Dharma Gamayuni, Rindu Rika Haninun Harsono Edwin Puspita HERU WAHYUDI Husni Bagus Kananda Ibnu Trilaksono Intan Kumala Ratu Ivanka Maharani SZ Joni Putra Kamadie Sumanda Syafiz Kiagus Andi Kiagus Andi Kiagus Andi Komaruddin Komaruddin Komaruddin Komaruddin Lindrianasari Liza Alvia Liza Alvia Liza Alvia Mailiza Maharani Maulidia Berlianti Mega Metalia, Mega Meidiah Islamiati Melli Oktaviana Mely Syafitri Wartindas Mira Apriliana Sari Mohammad Bin Abdullah Mohd. Lokman Muhammad Abduh Hafidz Muhammad Abib Nur Alim Nairobi Nairobi, N. Neny Desriani Neta Tertina Aratri Niken Kusumawardani Nurdiono Nurdiono Nurul Rizki Yanti Nurul Rizki Yanti Pratiwi, Tasya Puspita, Harsono Edwin R. Ribhan Regina Caeli Retno Yuni Nur Susilowati Rialdi Azhar Riska Tiara Putri Rona Majidah Sari Indah Oktanti Saring Suhendro SARING SUHENDRO Sella Yunita Setyawan, FX Arinto Siti Khusfatun Khasanah Siti Zulaiha Sri Hasnawati Sri Ratna Sulistiyanti Sri Suningsih Suningsih, Sri Susi Sarumpaet Susi Sarumpaet Syaipudin, Usep Thisya Audina Tri Joko Prasetyo Tri Joko Prasetyo Valen Miranda Wangi, Bunga Mega Widya Rizki Eka Putri Widya Rizki Eka Putri Winanti, Diki Danar Tri Winia Waziana Yuliansyah Yuliansyah Yuztitya Asmaranti