Indonesian Journal Accounting (IJAcc)
Vol 6 No 1 (2025): Indonesian Journal Accounting (IJAcc)

Pengaruh Cost To Income Ratio (CIR), Net Interest Margin (NIM), Net Profit Margin (NPM) Terhadap Harga Saham Pada Sektor Perbankan

Khasanah, Ikhwatun (Unknown)



Article Info

Publish Date
08 Feb 2025

Abstract

This research aims to analyze the influence of Cost to Income Ratio (CIR), Net Interest Margin (NIM), and Net Profit Margin (NPM) on share prices in the banking sector listed on the Indonesia Stock Exchange (BEI) in 2019-2023. This research uses secondary data obtained from the annual financial reports of banking companies listed on the IDX. The analytical method used is multiple linear regression with the help of the SPSS program. The research results show that Cost to Income Ratio (CIR) and Net Interest Margin (NIM) do not have a significant effect on stock prices, while Net Profit Margin (NPM) has a significant effect on stock prices. Simultaneously, Cost to Income Ratio (CIR), Net Interest Margin (NIM), and Net Profit Margin (NPM) have a significant effect on stock prices. This research provides empirical evidence that profitability is a more dominant factor in influencing share prices compared to operational efficiency.

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Journal Info

Abbrev

ijacc

Publisher

Subject

Economics, Econometrics & Finance

Description

IJAcc (Indonesian Journal Accounting) is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, Universitas Raharja twice a year (February and August). JAKBI aims to publish articles in the field of accounting and business that provide the significant ...