Analisis perbedaan kinerja keuangan perusahaan perbankan (yang masuk kelompok lq45 dengan yang tidak masuk kelompok lq45) yang terdaftar di bei tahun 2016 - 2018
DOI:
https://doi.org/10.32670/fairvalue.v4i9.1605Keywords:
Financial performance, banking company, LQ45, Indonesia stock exchangeAbstract
This study aims to determine the financial differences between banking companies that are
included in the LQ45 group and banking companies that are not included in the LQ45
group listed on the Indonesia Stock Exchange (IDX) in 2016 – 2018. This study uses a
quantitative approach. different test analysis techniques T-Test and Mann-Whitney Test.
The results show that from the aspect of Return On Equity (ROE), Return On Assets (ROA)
and Net Profit Margin (NPM). There are differences in financial performance between
banking companies that fall into the LQ45 group and banking companies that do not enter
the LQ45 group that listed on the Indonesia Stock Exchange (IDX) in 2016 – 2018. Based
on the results of this study, it is recommended to investors or potential investors that in
making decisions they take into account aspects of Return On Equity (ROE), Return On
Assets (ROA) and Net Profit Margin (NPM). ) ) company, variables and other relevant
information. The limitation of this study is that the sample only consists of banking
companies that are included in and not included in the LQ45 group, the research period
is relatively short, only three years. In this study, it is suggested to expand the object and
research variables, with a longer period of time, so as to obtain more accurate and
comprehensive results.
References
Akmalia, A., Dio, K., & Hesty, N. (2017). Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan
Dengan Corporate Social Responsibility Dan Good Corporate Governance Sebagai Variabel
Pemoderasi (Studi Empiris Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Periode 2010-
. Jurnal Manajemen Bisnis, 8(2), 200–221.
Almunawwaroh, M., & Marliana, R. (2017). Analisis pengaruh pembiayaan musyarakah terhadap
profitabilitas bank syariah di indonesia. Jurnal Akuntansi, 12(2), 177–190.
Harahap, Safri, S., & Yusuf, M. (2012). Analisis kritis atas laporan keuangan. LPFE Usakti.
Irmayanto, J. (2010). Faktor-faktor yang mempengaruhi tingkat suku bunga pinjaman di Indonesia
periode 2002: 1-2009: 3. SKRIPSI-2010.
Isbanah, Y. (2015). Pengaruh ESOP, leverage, and ukuran perusahaan terhadap kinerja keuangan
perusahaan di bursa efek Indonesia. Jurnal Riset Ekonomi Dan Manajemen, 15(1), 28–41.
Kasmir, S. (2014). Analisis laporan keuangan (cetakan ke). PT Raja Grafindo Persada.
Kemu, S. Z. (2017). Literasi pasar modal masyarakat Indonesia. Kajian, 21(2), 161–175.
Lukman, S. (2016). Manajemen keuangan perusahaan (Edisi Baru). PT. Raja Grafindoo Persada.
Mewengkang, Y. R. (2013). Analisis perbandingan kinerja keuangan bank pemerintah dan bank umum
swasta nasional yang tercatat di BEI. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis
Dan Akuntansi, 1(4).
Nasir, A., Ilham, E., & Utara, V. I. (2014). Pengaruh karakteristik perusahaan dan corporate governance
terhadap pengungkapan sustainability report pada perusahaan LQ45 yang terdaftar. Jurnal
Ekonomi, 22(01), 43–60.
Octifane, W. (2014). Analisis perbandingan kinerja bank pemerintah dan bank Swasta di Indonesia.
Riau University.
Samsuni, S. (2017). Manajemen sumber daya manusia. Al-Falah: Jurnal Ilmiah Keislaman Dan
Kemasyarakatan, 17(1), 113–124.
Sinambela, L. P. (2021). Manajemen Sumber Daya Manusia: Membangun tim kerja yang solid untuk
meningkatkan kinerja. Bumi Aksara.
Tjiptono, & Fakhruddin, H. M. (2011). Pasar modal di Indonesia. salemba empat.
Wiagustini, N. L. P. (2010). Dasar-dasar manajemen keuangan. Udayana University Press.
