Performance : Jurnal Bisnis dan Akuntansi
Vol 7 No 2 (2017): Performance : Jurnal Bisnis & Akuntansi

ANALISIS KINERJAKEUANGAN PERBANKAN TERHADAP NILAI PERUSAHAAN DENGAN ROA SEBAGAI VARIABEL INTERVENING

Diyah Santi Hariyani (Universitas PGRI Madiun)



Article Info

Publish Date
02 Apr 2018

Abstract

Purpose this study analyze Financial Performance to firm value with ROA as intervening variable. Quantitative research, with purposive sampling method of banking companies listed on the BEI 2012-2014, which meets the criteria has been selected as a sample of 11 companies. To analyze data by Least Square (PLS) approach. Hypothesis testing in this study using path analysis and sobel test. Results of this research: CAR, NPL, NIM, LDR and BOPO have a significant effect on ROA. CAR, LDR and ROA have a significant positive effect on firm value. NPL, NIM, BOPO have no effect on company value. And ROA is variable able to mediate the influence of CAR, NPL, NIM, LDR and BOPO to firm value.

Copyrights © 2018






Journal Info

Abbrev

FEB

Publisher

Subject

Economics, Econometrics & Finance

Description

PERFORMANCE : Jurnal Bisnis & Akuntansi adalah jurnal yang memberikan wacana keilmuan tentang akuntansi, bisnis dan manajemen secara praktis. Artikel yang dipublikasikan pada jurnal ini meliputi berbagai bahasan dimulai dari hasil kajian khusus, evaluasi kritis sampai dengan penelitian empiris. ...