International Journal of Science and Research (IJSR)

International Journal of Science and Research (IJSR)
Call for Papers | Fully Refereed | Open Access | Double Blind Peer Reviewed

ISSN: 2319-7064

Downloads: 142 | Views: 481

Research Paper | Financial Management | Indonesia | Volume 9 Issue 7, July 2020 | Rating: 6.7 / 10


Effect of Liquidity on Firm Value with Profitability as Intervening Variable (Case Study of Registered Banking on the Indonesia Stock Exchange)

Cahyo Pratomo [2] | Augustina Kurniasih [2]


Abstract: This study aims to examine whether there is an influence of liquidity risk to the firm value using profitability as an intervening variable of banks in Indonesia. The sample used was a conventional commercial bank listed on the Indonesia Stock Exchange (IDX) in 2018. The number of samples in this study was 42 companies that have been selected in accordance with the purpose sampling method. This study uses path analysis with α = 5 % is used to test the research variables that deposits (DEPO), cash reserves (CASH), gap liquidity (GAPLIQ), and non-performing loan (NPL) on Firm Value (PER) with profitability (ROA) of the bank. The results from this research that there is a positive influence of deposits and the cash reserves have a positive effect but not significant, liquidity gap has a negative but not significant effect, and non-performing loan have a significant negative effect, and profitability has a significant positive effect on firm value of banks.


Keywords: Deposits, cash reserves, liquidity gap, non-performing loans, price earning ratio, profitability


Edition: Volume 9 Issue 7, July 2020,


Pages: 1071 - 1080





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