The Influence of Profitability, Capital Structure, and Non-Performing Loans on the Value of Banking Companies (2021–2024 Period)

Reni Rismawati (Program Studi Akuntansi Universitas Singaperbangsa Karawang)
Solihin Sidik (Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang)
Rizke Wiliyanti (Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang)

Community: Jurnal Hasil Penelitian dan Pengabdian Masyarakat
Vol. 5 No. 1 (2026): Action Research and Community Development

The purpose of this study is to analyze and test the effects of profitability, capital structure, and Non-Performing Loan (NPL) on firm value, both partially and simultaneously during the 2021–2024 period. This study employs a quantitative method, using secondary data in the form of annual financial reports, and the study population and sample include all banking companies listed on the IDX. The analysis was conducted using. The results of the study indicate that, when considered individually, profitability (ROA and ROE) does not have a significant effect on the value of banking firms, whereas capital structure (DER) and NPL have a significant effect on the value of banking firms. Furthermore, the results of the simultaneous test prove that the variables ROA, ROE, DER, and NPL collectively influence the value of banking companies during the 2021-2024 period.