International Journal of Economics, Accounting, and Management
Vol. 3 No. 1 (2026): IJEAM - May 2026

The Influence of Banking Financial Performance on Company Value of Banks Listed on the Indonesia Stock Exchange in 2020-2024

Ni Kadek Gea Aswina Wulandari (Universitas Mataram)
Burhanudin (Universitas Mataram)



Article Info

Publish Date
31 May 2026

Abstract

This study aims to examine the effect of financial performance consisting of non-performing loans, loan-to-deposit ratio, managerial ownership, return on assets, and capital adequacy ratio on company value. This study uses a quantitative method. The population used in this study is banking companies listed on the Indonesia Stock Exchange in the period 2020-2024. This data was accessed through the website www.idx.com and the company's official website. This study used a purposive sampling technique to obtain 85 observational data. Data were analyzed using panel data analysis techniques with the Eviews 12 tool. Based on the results of the study, it shows that non-performing loans, loan-to-deposit ratio, and capital adequacy ratio have a positive but insignificant effect on company value, managerial ownership has a negative but significant effect on company value, return on assets has a negative but insignificant effect on company value

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Journal Info

Abbrev

ijeam

Publisher

Subject

Economics, Econometrics & Finance

Description

International Journal of Economics, Accounting, and Management (IJEAM) is a semi-annual academic journal that publishes every six months. This journal presents the latest research and thinking in the fields of economics, accounting, and management. With its broad focus, the journal serves as an ...