ROE, DER, DAN CR PADA NILAI PERUSAHAAN PERBANKAN DI BEI (2021-2023)

Authors

  • Mutiara Nurhalisa Universitas Semarang
  • Sheiny Raka Tyasarila Universitas Semarang
  • Ayu Nurafni Octavia Universitas Semarang

DOI:

https://doi.org/10.53416/arimbi.v5i1.331

Keywords:

Return On Equity, Debt to Equity Ratio, Current Ratio, Firm Value

Abstract

In the increasingly competitive world of business, a company's value can determine its direction and performance. This value can influence investor perceptions when assessing a company before investing. This study aims to examine the effect of Return on Equity (ROE), Debt to Equity Ratio (DER), and Current Ratio (CR) on the Firm Value of banking sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The population in this study consists of banking sector companies listed on the IDX during that period, totaling 47 companies. The sampling technique used is purposive sampling, where samples are selected based on certain criteria, resulting in a sample of 46 companies. The data analysis technique employed is multiple linear regression analysis. The study's results indicate that ROE has a significant positive effect on Firm Value, DER has a significant negative effect on Firm Value, and CR has a significant positive effect on Firm Value. The coefficient of determination, or R Square, is only 42.3%, meaning that the independent variables explain only 42.3% of the variance in the dependent variable, suggesting the need to investigate additional variables

References

Anisa, N., Hermuningsih, S., & Maulida, A. (2021). Pengaruh Ukuran Perusahaan, Leverage, Kebijakan Dividen dan Profitabilitas terhadap Nilai Perusahaan. Reslaj : Religion Education Social Laa Roiba Journal, 4(2), 321–335. https://doi.org/10.47467/reslaj.v4i2.707

Curry, B., & & I. 2021. (2021). Jurnal Ekonomi dan Manajemen e-ISSN : 2656-775X PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN. 1–14.

Dzulhijar, W., Pratiwi, L. N., & Laksana, B. (2021). Pengaruh CR, DER, dan ROA terhadap Nilai Perusahaan pada PT Jasa Marga Tbk Tahun 2010-2019. Indonesian Journal of Economics and Management, 1(2), 401–409. https://doi.org/10.35313/ijem.v1i2.2507

Efiyah, & Awaludin, M. (2024). Pengaruh Return on Equity (Roe), Debt To Equity Ratio (Der), Ukuran Perusahaan, Dan Pertumbuhan Perusahaan TerhadapNilai Perusahaan Pada Perusahaan Manufaktur SektorKosmetik Terdaftar Di Bursa Efek Indonesia Tahun 2016-2021. 25–36.

Erfandi, E., Murdianingsih, D., Indriani, Y. P., & Rosyadi, N. (2024). Likuiditas, Leverage dan Pertumbuhan Perusahaan Pada Kebijakan Dividen. Solusi, 22(3), 334. https://doi.org/10.26623/slsi.v22i3.9465

Fadila, D. A. F., Burhanudin, & Muhdin. (2023). Pengaruh Eps, Roe, Der, Cr, Tato Terhadap Nilai Perusahaan PadaPerusahaan Lq-45 Tahun 2017-2021. Unram Management Review, 3(1), 39–51.

Lestari, I. D., Anggraeni, Y. P., & Octavia, A. N. (2023). Pengaruh Return on Assets, Return on Equity Dan Ukuran Perusahaan Terhadap Nilai Perusahaan. Solusi, 21(2), 153. https://doi.org/10.26623/slsi.v21i2.6355

Lukman Suryadi, A. T. (2020). Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, Terhadap Nilai Perusahaan. Jurnal Paradigma Akuntansi, 2(1), 108. https://doi.org/10.24912/jpa.v2i1.7138

Mahayati, F., Fatonah, S., & Meilisa, R. (2021). Pengaruh Return on Equity (Roe) Dan Debt To Equity Ratio (Der) Terhadap Nilai Perusahaan (Pbv) Pada Perusahaan Manufaktur Sub Sektor Logam Dan Sejenisnya Yang Terdaftar Di Bei. Jurnal Valuasi: Jurnal Ilmiah Ilmu Manajemen Dan Kewirausahaan, 1(1), 258–267. https://doi.org/10.46306/vls.v1i1.26

Maryadi, A. R., & Susilowati, P. I. M. (2020). Pengaruh Return on Equity (Roe), Loan To Deposit Ratio (Ldr), Non Performing Loan (Npl) Dan Biaya Operasional Terhadap Pendapatan Operasional (Bopo) Terhadap Nilai Perusahaan Pada Subsektor Perbankan Yang Terdaftar Di Bei Pada Tahun 2015-2017. Jurnal Sains Manajemen Dan Kewirausahaan, 4(1), 69–80.

Mujiono, F., & Hakim, A. D. M. (2021). Pengaruh Current Ratio, Debt To Equity Ratio, Return on Asset, Dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Sub Sektor Logam Dan Sejenisnya Yang Terdaftar Di Bursa Efek Indonesia Periode 2016 – 2020). Jurnal Ekonomika Dan Manajemen, 10(1), 1. https://doi.org/10.36080/jem.v10i1.1767

Nashar, M., Tartilla, N., & Wahyuni Rossa Putri, W. (2022). Pengaruh Tax Planning, Profitabilitas, Dan Likuiditas Terhadap Nilai Perusahaan Dengan Bod Diversity Sebagai Variabel Moderasi. Solusi, 20(3), 290. https://doi.org/10.26623/slsi.v20i3.5062

Sudaryo, Y., Purnamasari, D., Sofiati, N. A., & Kusumawardani, A. (2020). Pengaruh Sales Growth (SG), Current Ratio (CR), Debt to Equity Ratio (DER), Total Assets Turn Over (TATO), Return On Assets (ROA) Terhadap Price To Book Value (PBV). Jurnal Ekonomi, 02(01), 19–31.

Udjali, F. D., Murni, S., & Baramuli, D. N. (2021). Analisis Pengaruh Return on Asset, Return on Equity, Debt To Equity Ratio Dan Earning Per Share Terhadap Nilai Perusahaan Pada Indeks LQ-45 Di Bursa Efek Indonesia. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 9(2), 1155–1166.

Wijaya, N. S., & Fitriati, I. R. (2022). Pengaruh likuiditas, ukuran perusahaan, profitabilitas, dan struktur modal terhadap nilai perusahaan. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(12), 5606–5616. https://doi.org/10.32670/fairvalue.v4i12.1870

Downloads

Published

2025-06-24

Issue

Section

Articles