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All Journal Juara: Jurnal Riset Akuntansi JURNAL RELASI STIE MANDALA JEMBER UNEJ e-Proceeding IJEBD (International Journal Of Entrepreneurship And Business Development) Oeconomicus Journal of Economics Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Ilmu Manajemen Advantage Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Empowerment Society Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Relasi : Jurnal Ekonomi Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital International Journal of Accounting and Management Research (IJAMR)
Fetri Setyo Liyundira
Institut Teknologi Dan Bisnis Widya Gama Lumajang
Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

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How Financial Performance Affects the Value of Conventional National Commercial Banks in Indonesia Sochib, Sochib; Liyundira, Fetri Setyo; Yulianti, Ani
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 2 (2025): July 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i2.1569

Abstract

The objective of this study is to investigate the impact of financial performance on the firm value of Indonesia’s national commercial banks throughout the years 2017 to 2023, which includes the COVID-19 pandemic. Financial performance is reflected using the Return on Assets (ROA), Return on Equity (ROE), and Net Interest Margin (NIM) indicators, while firm value is reflected by the Price to Earnings Ratio (PER), Operating Expense to Operating Income (OEOI), and Non-Performing Loan (NPL). The analysis method used is Partial Least Squares Structural Equation Modeling (PLS-SEM). The population in this study is a national conventional banking entity listed on the IDX in 2017-2023. Sampling using a purposive sampling technique so that a sample of 23 companies was obtained with 161 observations. The study finds that financial performance negatively affects firm value, revealing a gap between theory and actual outcomes. While ROA declined, PER increased during the study period, indicating that firm value in the banking sector is not solely influenced by short-term profitability. Instead, it is also shaped by market expectations of economic recovery and government policies. These findings offer useful insights for improving management strategies, strengthening risk control, and enhancing long-term firm value.
Co-Authors Afria Rachmawati Alawiyah, Miryam Ana, Selvia Roos Ananda Ajeng Nur Fidiyyah Ani Yulianti Bambang Tri Wahyuono Carito, Danang Wikan Danis Ikhwan Meranti, Inud Dedy Wijaya Kusuma Deni Juliasari, Deni Dhayu Eka Septian Dhayu Eka Septian Dwi Putri Handayani heni heni Ifa , Khoirul Ilmi, Mainatul Indrianasari, Neny Tri Kasno Kasno Khoirul Ifa M. Wimbo Wiyono Miryam Alawiyah Neny Tri Indianasari Ninik Lukiana Noviansyah Rizal Palupi Habsari Retno Cahayaningati Septiani, Veria Sochib Sochib, Sochib Supartini Supartini Supartini Supartini Tri Palupi Robustin, Tri Palupi Tri Wahyuono, Bambang Veria Septiani Wahyuning Murniati Yulianti, Ani Yusuf Wibisono Yusuf Wibisono