The Effect of Financial Performance to Firm Value In Shariah Bangking Indonesia

Wiwik Fitria  Ningsih; Yuniorita Indah Handayani; Shinta  Wulandari

doi:10.31967/prmandala.v3i0.468

Wiwik Fitria Ningsih STIE Mandala
Yuniorita Indah Handayani STIE Mandala
Shinta Wulandari STIE Mandala

DOI: https://doi.org/10.31967/prmandala.v3i0.468

Abstract

The purpose of this study is to examine and analyze the effect of Banking Financial Performance Based On The RGEC Method On Firm Value Using The Object Of Islamic Banking In Indonesia. This research was conducted for five consecutive years, from 2015 to 2019, which included 13 samples of companies taken using purposive sampling technique. Data were analyzed using multiple linear regression analysis with the SPSS 21 analysis tool. The results showed that only the variable Audit Committee (AC) had a partial effect with a significant value of 0.000, while thevariable Non Performing Financing (NPF), Return On Assets (ROA) and Capital Adequency Ratio (CAR) has no significant effect on Firm Value. However, simultaneously it shows that the variable Non Performing Financing (NPF), Audit Committee (AC), Return On Assets (ROA) and Capital Adequency Ratio (CAR) together have an effect on Firm Value.

Keywords : Non Performing Financing (NPF), Audit Committee (AC), Return On Assets (ROA), Capital Adequency Ratio (CAR), Firm Value.