Krisna: Kumpulan Riset Akuntansi
Vol. 18 No. 1 (2026): KRISNA: Kumpulan Riset Akuntansi

PENGARUH EARNING DAN RISK PROFILE TERHADAP NILAI PERUSAHAAN PERBANKAN BUMN PERIODE 2018–2021

Hasbullah A Arief Madani (Unknown)
Nurhayati (Unknown)
Gazali (Unknown)
Fadali Rahman (Unknown)

Article Info

Publish Date
29 Jun 2026

Abstract

This study aims to analyze the effect of earnings (measured by Net Interest Margin/NIM) and risk profile (measured by Non-Performing Loans/NPL) on the firm value of state-owned banks for the 2018–2021 period. The research method used a quantitative approach with secondary data obtained from annual reports and financial statements of state-owned banks listed on the Indonesia Stock Exchange. The sample was selected using purposive sampling and analyzed using multiple linear regression. The results show that earnings have no significant effect on firm value. Conversely, risk profile has a negative but insignificant effect on firm value. These findings indicate that investors consider external factors and macroeconomic signals more than internal indicators of state-owned banks when assessing firm value.

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Journal Info
Krisna: Kumpulan Riset Akuntansi
Website

Abbrev

krisna

Publisher

Universitas Warmadewa

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

KRISNA: Kumpulan Riset Akuntansi is a journal research published by Accounting Department, Faculty of Economics, Warmadewa University. This Journal is a group of research including accounting and business development, such as financial accounting, management accounting, Auditing, tax, accounting ...