Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 4 No. 9 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Analisis perbedaan kinerja keuangan perusahaan perbankan (yang masuk kelompok lq45 dengan yang tidak masuk kelompok lq45) yang terdaftar di bei tahun 2016 - 2018

Willem, Willem (Unknown)
Mahrawati, Mahrawati (Unknown)
Lite, Lite (Unknown)
Fransiska, Robert (Unknown)



Article Info

Publish Date
24 Apr 2022

Abstract

This study aims to determine the financial differences between banking companies that are included in the LQ45 group and banking companies that are not included in the LQ45 group listed on the Indonesia Stock Exchange (IDX) in 2016 – 2018. This study uses a quantitative approach. different test analysis techniques T-Test and Mann-Whitney Test. The results show that from the aspect of Return On Equity (ROE), Return On Assets (ROA) and Net Profit Margin (NPM). There are differences in financial performance between banking companies that fall into the LQ45 group and banking companies that do not enter the LQ45 group that listed on the Indonesia Stock Exchange (IDX) in 2016 – 2018. Based on the results of this study, it is recommended to investors or potential investors that in making decisions they take into account aspects of Return On Equity (ROE), Return On Assets (ROA) and Net Profit Margin (NPM). ) ) company, variables and other relevant information. The limitation of this study is that the sample only consists of banking companies that are included in and not included in the LQ45 group, the research period is relatively short, only three years. In this study, it is suggested to expand the object and research variables, with a longer period of time, so as to obtain more accurate and comprehensive results.

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Journal Info

Abbrev

fairvalue

Publisher

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...