Jurnal Ekonomi
Vol. 26 No. 2 (2021): July 2021

Pengaruh Tatakelola Terhadap Nilai Perusahaan Perbankan: ROA Dan NPL Sebagai Mediasi

Lisa Dentika (Program Studi Magister Manajemen STIEM Bongaya)
Syamsul Ridjal (Sekolah Tinggi Ilmu Ekonomi Makassar (STIEM) Bongaya)
La Ode Sumail (Sekolah Tinggi Ilmu Ekonomi Makassar (STIEM) Bongaya)

Article Info

Publish Date
30 Jul 2021

Abstract

This study attempts to investigate the effect of governance on firm value mediated by financial performance and the risk of banking firms on the IDX. The sampling technique uses 46 saturated samples and data sources from the 2017-2020 financial statements so the number of observations is 184. This study finds that bank governance can encourage an increase in firm value. Governance has a positive effect on ROA but has a negative effect on NPL. ROA has a positive effect on PBV and NPL has a negative effect on PBV. Governance has a positive and significant effect on PBV mediated by ROA and governance has a negative and significant effect on PBV mediated by NPL. Therefore, the role of ROA and NPL as partial mediation (partial mediation).

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Journal Info
Jurnal Ekonomi
Website

Abbrev

EJE

Publisher

Universitas Tarumanagara

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomi [p-ISSN 0854-9842 : e-ISSN 2580-4901] is a peer-reviewed journal published three times a year (March, July, and November) by Faculty of Economics, Universitas Tarumanagara. Jurnal Ekonomi is intended to be the journal for publishing articles reporting the results of research on ...