Comparative Analysis of Financial Performance Based on Capital Structure Level in Banks That Go Public on the Indonesia Stock Exchange

Abstract

This study aims to determine differences in financial performance (CAR, NPL, ROA, ROE, NIM, BOPO, LDR) of banks that go public on the IDX with high leverage, moderate leverage, and low leverage capital structures. Comparison of High Leverage, Moderate Leverage with Low Leverage. High Leverage Bank CAR has a significance value of > 0.05 which is 0.063 which means there is no significant difference, Moderate Leverage has a significance value of < 0.05 which is 0.000 which means there is a significant difference and Low Leverage has a significance value of < 0.05 which is 0.001 which means there are significant differences. NPL Bank High Leverage has a significance value of <0.05, which is 0.024 which means there is a significant difference, Moderate Leverage has a significance value of <0.05, which is 0, 001 which means there is a significant difference and Low Leverage has a significance value of <0.05, which is 0.002 which means there is a significant difference. ROA Bank High Leverage has a significance value of <0.05, which is 0.001 which means there is a significant difference, Moderate Leverage has a significance value of <0.00, which is 0.001 which means that there is a significant difference and Low Leverage has a significance value of <0.05, which is 0.021 which means that there is a significant difference. significant difference. ROE of High Leverage Bank has a significance value of > 0.05 which is 0.356 which means there is no significant difference, Moderate Leverage has a significance value of < 0.05 which is 0.000 which means there is a significant difference and Low Leverage has a significance value of < 0.05 that is 0.007 which means there is a significant difference. NIM Bank High Leverage has a significance value of <0.05 which is 0.119 which means there is no significant difference, Moderate Leverage has a significance value of <0.05, which is 0.000 which means there is a significant difference and Low Leverage has a significance value of <0.05, which is 0.042 which means there are significant differences. BOPO Bank High Leverage has a significance value of <0.05, which is 0.003 which means there is a significant difference, Moderate Leverage has a significance value of <0.05, which is 0.000 which means that there is a significant difference and Low Leverage has a significance value of <0.05, which is 0.022 which means that there is a significant difference. significant differences. LDR Bank High Leverage has a significance value of <0.05, which is 0.000 which means there is a significant difference, Moderate Leverage has a significance value of <0,