CD Skripsi

pengaruh diversifikasi pendapatan, risiko kredit dan efisiensi operasional terhadap nilai perusahaan dengan likuiditas sebagai variable intervening

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This research is motivated by the decline in the average value of conventional
commercial banks in Indonesia from 2021 to 2023, despite the significant increase
in the Jakarta Composite Index (JCI) during the same period. This indicates internal
issues within the banking sector, particularly in terms of financial performance and
strategy, which impact investors' assessments of company value. Therefore, the
objective of this study is to analyze the effect of revenue diversification, credit risk,
and operational efficiency on firm value, with liquidity as an intervening variable, in
conventional commercial banks listed on the Indonesia Stock Exchange during 2021
to 2023. The research method used is a quantitative approach using secondary data
obtained from annual financial reports. Data analysis methods used are multiple
regression analysis and path analysis using the Sobel test. The sample was
determined using a purposive sampling technique, with 42 samples.
The results show that Revenue Diversification, Credit Risk, and Liquidity
influence Firm Value, while Operational Efficiency does not. Credit Risk influences
liquidity, while Revenue Diversification and Operational Efficiency do not. Credit
risk indirectly influences firm value through liquidity, while revenue diversification
and operational efficiency do not. These findings indicate that conventional
commercial banks that are able to diversify their revenue sources appropriately,
manage credit risk effectively, and maintain healthy liquidity levels tend to have
more optimal firm value. Furthermore, liquidity variables are proven to act as
mediators in the relationship between credit risk and firm value, indicating that high
credit risk can reduce liquidity, which ultimately has a negative impact on firm
value. These findings emphasize the importance of strengthening risk management,
efficient liquidity management, and sustainable and targeted revenue strategies in
efforts to increase firm value in the banking sector.
Key Words : Income Diversification, Credit Risk, Operational Efficiency, Firm
Value, Liquidity

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2310246454

Penerbit

Pekanbaru : UNRI – PASCA – Magister Akuntansi., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2310246454

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Magister Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Rahmat

Versi lain/terkait

Lampiran Berkas

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