Open AccessPengaruh Kinerja Keuangan dan Kebijakan Restrukturisasi Kredit pada Nilai Perusahaan Perbankan di Bursa Efek Indonesia
Author(s) -
Putu Pryanka Chitta Surya,
Made Gede Wirakusuma
Publication year - 2021
Publication title -
e-jurnal akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2302-8556
DOI - 10.24843/eja.2021.v31.i06.p11
Subject(s) - stock exchange , restructuring , nonprobability sampling , business , non performing loan , capital adequacy ratio , financial system , loan , business administration , enterprise value , finance , economics , population , profit (economics) , demography , sociology , microeconomics
This study aims to obtain empirical evidence of the effect of Non Performing Loans (NPL), Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), and credit restructuring policies on the value of banking firms on the Indonesia Stock Exchange. The research was conducted by analyzing quarterly financial reports published on the Indonesia Stock Exchange website which contained information on banking financial performance ratios, credit restructuring policies, and company value using the PBV method. The Sampling method uses purposive sampling method. The data analysis technique uses multiple linear regression. The results showed that NPL had a negative and significant effect on firm value, LDR had a positive and significant effect on firm value. CAR has a positive and significant effect on firm value. The Credit Restructuring Policy has a negative and significant effect on firm value.
Keywords: Non Performing Loans; Loan to Deposit Ratio; Capital Adequacy Ratio; Credit Restructuring Policy; Company Value.