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Victoria Ari Palma Akadiati
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The Influence of Financial Performance on Price to Book Value: Evidence from Banking Companies in Indonesia Marsandha Caristia Hermawan; Agnes Susana Merry Purwati; Victoria Ari Palma Akadiati
International Journal of Economics, Management and Accounting Vol. 3 No. 3 (2026): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v3i3.1283

Abstract

This study investigates the influence of financial performance, proxied by Return on Assets (ROA), Return on Equity (ROE), Debt to Equity Ratio (DER), and Net Profit Margin (NPM), on Price to Book Value (PBV) in banking companies listed on the Indonesia Stock Exchange during the 2020-2024 period. Employing a quantitative approach, the research applies multiple linear regression analysis to examine the relationship between financial performance indicators and firm value. The population includes all banking companies listed on the exchange, while the sample was determined using purposive sampling based on specific criteria relevant to the study, yielding 29 companies with 145 observations. Secondary data were obtained from annual financial reports published by the companies. The findings reveal that ROA does not significantly affect PBV, suggesting that asset-based profitability was not a primary determinant of firm value during the study period. In contrast, ROE shows a positive and significant effect on PBV, indicating that higher returns to shareholders enhance firm valuation. Meanwhile, DER and NPM both exhibit negative and significant effects on PBV, implying that increased leverage and higher profit margins were paradoxically associated with lower firm value. Furthermore, the simultaneous test confirms that ROA, ROE, DER, and NPM collectively exert a significant influence on PBV. These results highlight that investors assess banking companies by considering a combination of profitability and capital structure indicators rather than relying on a single ratio. The findings contribute to signaling and agency theories in the Indonesian banking context.
Menakar Nilai Perusahaan: Uji Kausalitas pada Kepemilikan Institusional dan Kebijakan Hutang Suwandi Suwandi; Elisabet Luju; Melinda Melinda; Yose Ega Mulyadi; Victoria Ari Palma Akadiati; Maria Lusiana Yulianti; Agnes Susana Merry Purwati; Abdurohim Abdurohim
Akuntansi Vol. 1 No. 3 (2022): September: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i3.62

Abstract

The value of companies in various large companies in Indonesia is still not optimal. This causal study aims to examine the effect of institutional ownership and debt policy on firm value in cosmetics and household sub-sector manufacturing companies on the Indonesia Stock Exchange for the 2015-2021 period. A total of 5 sample companies were identified from a total of 10 companies, so that 35 observational data were collected based on purposive sampling technique. The company's financial statement data is collected through the www.idx.co.id page using documentation techniques. The data that has been collected was analyzed using multiple linear regression. The data was processed using SPSS version 23 program. The results showed that, partially institutional ownership had a negative and significant effect on firm value, while debt policy had a positive and significant effect on firm value. Meanwhile, simultaneously, institutional ownership and debt policy have a significant effect on firm value. Following up on the results of this study, the initial identification of firm value on the Indonesia Stock Exchange should be optimized through the assessment of institutional ownership and debt policy, so as to encourage an increase in firm value.
Co-Authors . Melinda Abdurohim Abdurohim Abdurohim Abdurohim, Abdurohim Afrilisis Safitri Agnes Susana Merry Purwanti Agnes Susana Merry Purwanti Agnes Susana Merry Purwati Agnes Susana Merry Purwati Agnes Susana Merry Purwati Agrianti Komalasari Alfalink Intan Agustin Andreas Suhendi Andreas Suhendi Andy Fitriadi Andy Fitriyadi Dharma Tilaar Andy Fitriyadi Dharma Tilaar Angela Erni Puspitadewi Angela Merici Kusy Permata Sari Ayu Agus Tya Ningsih Bartolomeus Hendriyanto Birgita Neysa Naomi Efrem Mentari Birgita Neysa Naomi Efrem Mentari Citrawati Jatiningrum Desiderius Novena Kosta Desiderius Novena Kosta Dewi, Rosalia Fina Dian Eka Saputri Dwi Septiana, Theodora Einde Evana Elisabet Luju Fenty ariany Hani Novanti Hardini Ariningrum Hesti Rahayu Hestin Ratna Wati Ida Farida Imelda Sinaga, Imelda Irene Brainnita Oktarin Kristina Estisari Kusnadi Kusnadi Luju, Elisabet Manalu, Yohana Selviana H. Maria Lusiana Yulianti Mario Aditya Marsandha Caristia Hermawan Matheus Edwin Melinda Melinda Mulyadi, Yose Ega Ni Putu Widhia Rahayu Nicolaus Agung Suprobo Nugroho, Thomas Diki Hendri Nur Gita Suryati Putri Purwati, Agnes Susana Merry Rosari, Renya Saptarini, Veronika sari, Natalia Catur Wulan Sari, Yohana Veny Pradita Suhendi, Andres Sumiyati, Lydia Suwandi Suwandi Suwandi Tina Miniawati Barusman Vanessa Florencia Wahyuningtias, Prayolita Yohanes Adven Arelio Yohanita Tri Wulansari Yose Ega Mulyadi Yosef Hari Atmaja Yunada Arpan Yustinus Lambyombar