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All Journal Unes Law Review Kosmik Hukum Journal of Judicial Review UNES Journal of Swara Justisia Jurnal Ilmiah Raflesia Akuntansi Mimbar Hukum Jurnal Ekonomi, Akuntansi dan Perpajakan
David Tan
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Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences

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Journal : Jurnal Ilmiah Raflesia Akuntansi

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Dampak Penyertaan Saham oleh Bank terhadap Nilai Perusahaan Induk: Studi Empiris pada Bank Tercatat di BEI Aini Feriska Sumandya; David Tan; Della Aprianingrum; Silvy Pricilia Fernanda; Siti Aisyah Rukmana
Jurnal Ilmiah Raflesia Akuntansi Vol 11 No 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.1041

Abstract

This study aims to analyze the impact of equity participation by banks on the value of the parent company. Equity participation is a long-term investment strategy that can affect the value of the company through diversification, business synergy, and increasing non-interest income. This study uses a quantitative approach with secondary data from the financial statements of banks listed on the Indonesia Stock Exchange (IDX) for the period 2018–2023. The analysis was carried out using multiple linear regression to test the effect of equity participation on the value of the company as proxied by Tobin's Q. The results of the study indicate that equity participation by banks has a significant positive effect on the value of the parent company. The implications of this finding indicate that equity participation can be a strategy to increase company value if managed properly.
Co-Authors Afriyadi Afriyadi Aini Feriska Sumandya Billy Marbiyanov Della Aprianingrum Dwinta Sugandi Febri Jaya Ferdinand Jason Hari Sutra Disemadi Illya Firna Febriyanti Lu Sudirman Muhammad Naufal Fitrah Ricky Sandi Permana Roy Mangitua Manurung Rufinus Hotmaulana Hutauruk Silvy Pricilia Fernanda Siti Aisyah Rukmana Surya Bodhi Sylvia Putri Tantimin Tantimin Winda Fitri Yoma Arda Wiratama