资本结构、公司规模和盈利能力对 2020-2022 年 IDX 上市银行公司价值的影响

Elva Elfiana, Susilaningtyas Budi Kurniawati, Supartini
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引用次数: 0

摘要

本研究旨在探讨资本结构、公司规模和盈利能力对银行业公司价值的影响。资本结构变量用资产负债率(DER)表示,公司规模变量用总资产的自然对数表示,盈利能力用净资产收益率(ROE)表示,公司价值用价格账面价值(PBV)表示。本研究采用的是定量的验证描述性研究方法。本研究的数据是从印度尼西亚证券交易所获得的二手数据。使用的样本是 2020-2022 年在印尼证券交易所上市的 46 家银行公司中的 138 家。数据处理技术使用 SPSS 25 版本进行多元线性回归分析。研究结果表明,资本结构对公司价值没有影响。而公司规模和盈利能力会影响公司价值。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Pengaruh Struktur Modal, Ukuran Perusahaan dan Profitabilitas Terhadap Nilai Perusahaan Perbankan yang Tercatat di BEI pada 2020-2022
This study aims to examine the effect of capital structure, company size and profitability on the value of banking sector companies. Capital structure variables are proxied with Debt to Equity Ratio (DER), company size variables are proxied with natural logarithms of total assets, profitability is proxied by Return on Equity (ROE) and company value is proxied by Price to Book Value (PBV). In this study using a verifiative descriptive research method with a quantitative approach. The data in this study is secondary data obtained from the Indonesia Stock Exchange. The sample used was 138 out of 46 banking companies listed on the Indonesia Stock Exchange in 2020-2022. The data processing technique uses multiple linear regression analysis using SPSS version 25. The results of this study show that capital structure has no effect on the value of the company. While the size of the company and profitability affect the value of the company.
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