The Influence of Return on Equity and Earnings Per Share on Price Book Value with Closing Price as a Variable Mediation in Digital Bank Companies Listed on The Indonesian Stock Exchange
Dublin Core
Title
The Influence of Return on Equity and Earnings Per Share on Price Book Value with Closing Price as a Variable Mediation in Digital Bank Companies Listed on The Indonesian Stock Exchange
Proceedings Item Type Metadata
meta_title
The Influence of Return on Equity and Earnings Per Share on Price Book Value with Closing Price as a Variable Mediation in Digital Bank Companies Listed on The Indonesian Stock Exchange
Abstract/Description
The development of digital technology has driven the transformation of the financial sector, including the emergence of digital banks as an adaptation to the needs of modern society. Digital banks offer efficiency and flexibility, but face challenges in increasing company value. This research aims to analyze the influence of ROE and EPS on PBV with CP as a mediating variable in digital banking companies listed on the Indonesia Stock Exchange. The research population includes all digital banking companies listed on the Indonesian Stock Exchange. The sample was selected using a purposive sampling method, with a total of 9 digital banking companies during 2019-2023. Secondary data was obtained from annual financial reports. The data analysis technique uses the Panel Data Method. The research results show that ROE has a negative influence on PBV both directly and through CP as a mediating variable. EPS also has a direct negative influence on PBV. However, CP has a significant positive influence on PBV, this shows that share prices can be an important indicator in increasing company value. However, CP does not significantly mediate the relationship between ROE and EPS on PBV.
publication_date
2025/06/20
pdf_url
https://insyma.org/proceedings/files/articles/Yolanda Ezra Angelia Situmeang.pdf
abstract_html_url
https://insyma.org/proceedings/items/show/524
keywords
Return on Equity, Earning per Share, Price to Book Value, Closing Price
firstpage
1296
lastpage
1301
issn
3047-857X
conference
Proceedings of the International Symposium on Management (Volume 21, 2024)
Volume
22
publisher_name
Fakultas Bisnis dan Ekonomika, Universitas Surabaya
no article
212
Files
Citation
“The Influence of Return on Equity and Earnings Per Share on Price Book Value with Closing Price as a Variable Mediation in Digital Bank Companies Listed on The Indonesian Stock Exchange,” Proceedings of the International Symposium on Management (INSYMA), accessed July 1, 2025, https://insyma.org/proceedings/items/show/524.