Pengaruh Financial Technology Green Finance dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI)

Sariana Sariana

doi:10.31004/riggs.v4i4.3374

Authors

Sariana Sariana Universitas Islam Makassar

DOI:

https://doi.org/10.31004/riggs.v4i4.3374

Keywords:

Fintech, Green Finance, Ukuran Perusahaan, Kinerja Keuangan, Nilai Perusahaan

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh FinTech (Finansial Technology), Green Finance, dan ukuran perusahaan terhadap nilai perusahaan, dengan kinerja keuangan sebagai variabel intervening pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan pendekatan kuantitatif yang akan dihitung sesuai variabel yang digunakan. Penelitian dilakukan pada bank-bank yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2024. Sumber Data terdiri atas laporan tahunan dan laporan keuangan resmi bank yang dipublikasikan di website resmi BEI dan OJK. Jenis Data terkait dengan data sekunder kuantitatif berupa angka keuangan dan rasio yang digunakan untuk mengukur variabel penelitian. Populasi terdiri atas seluruh bank yang tercatat di BEI selama periode 2020–2024 sebanyak 47 bank. Ukuran sampel ditentukan berdasarkan kriteria inklusi. Ukuran sampel sebanyak 40 bank atau 200 unit data. Penelitian ini menggunakan purposive sampling. Data dianalisis menggunakan Structural Equation Modeling (SEM) berbasis AMOS. Hasil penelitian menunjukkan bahwa: (1) Fintech, Green Finance, dan Ukuran Perusahaan secara parsial berpengaruh positif dan signifikan terhadap Kinerja Keuangan. (2) Fintech, Green Finance, dan Ukuran Perusahaan secara parsial berpengaruh positif dan signifikan terhadap nilai perusahaan. (3) Kinerja Keuangan berpengaruh positif dan signifikan terhadap nilai perusahaan. (4) Kinerja Keuangan secara parsial dapat memediasi pengaruh antara Fintech, Green Finance, dan Ukuran Perusahaan terhadap Nilai Perusahaan.

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