Electronic Theses and Dissertation

Abstrak tujuan dari penelitian ini untuk menganalisis pengaruh return on asset (roa), leverage, earning per share (eps), terhadap nilai perusahaan dengan good corporate governance (gcg) sebagai moderasi. objek penelitian adalah bank umum syariah di indonesia tahun 2015-2022 sebanyak 4 sampel bank umum syariah, dengan metode penentuan sampel yaitu purposive sampling. data yang digunakan berupa data sekunder yang berasal dari laporan keuangan tahunan dan laporan good corporate governance, sedangkan teknik analisis data yang digunakan adalah analisis regresi data panel dan moderating regression analysis. hasil penelitian menunjukkan bahwa return on asset dan earning per share berpengaruh positif terhadap nilai perusahaan pada bank umum syariah, leverage berpengaruh negatif terhadap nilai perusahaan pada bank umum syariah, good corporate governance secara homogliser moderator tidak memoderasi pengaruh antara return on asset, leverage dan earning per share tehadap nilai perusahaan pada bank umum syariah. kata kunci: return on asset, leverage, earning per share, nilai perusahaan dan good corporate governance

ABSTRACT The purpose of this study is to analyze the effect of return on assets (ROA), leverage, earnings per share (EPS), to the value of the company with Good Corporate Governance (GCG) as moderation. The object of research is a Sharia Commercial Bank in Indonesia in 2015-2022 as many as 4 samples of Islamic commercial Banks, with the method of determining the sample, namely purposive sampling. The data used in the form of secondary data originating from the annual financial statements and good corporate governance reports, while the data analysis technique used is analysis of data regression and moderating regression analysis. The results showed that return on assets and earnings per share had a positive effect on the value of the company at Islamic General Banks, leverage had a negative effect on the value of the company at Islamic General Banks, Good Corporate Governance homoglycer moderators did not stop influence Between Return on Assets, Leverage and Earning per Share on the Company's value at a sharia commercial bank. Keywords: Return on assets, leverage, earnings per share, company value and good corporate governance