Pengaruh Risk Profile, Earnings, dan Capital terhadap Profitabilitas Perbankan di BEI Tahun 2016-2018
Abstract
Banks as financial intermediaries are important financial institutions for economic activities in a country. It is important for banks to have good financial performance. Bank performance is reflected in each banks financial statements or published banking reports, taking into account the banks profitability. The purpose of this study was to determine the effect of loan to deposit ratio (LDR), non performing loan (NPL), operational efficiency ratio, net interest margin (NIM), and capital adequacy ratio (CAR). This research was conducted at the Foreign Exchange National Private Commercial Bank listed on the Indonesia Stock Exchange in 2016-2018. Sample taken were 22 companies with a total of 66 research sample, through non-probability methods with purposive sampling technique. The analysis technique used in this research is multiple linear regression. The results shows that LDR and NPL did not affect on profitability. While operational efficiency ratio, NIM, and CAR significant affect on the profitability.
Keywords: LDR; NPL; Operational Efficiency Ratio; NIM; CAR.
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References
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Vatansever, M., & Hepsen, A. (2015). Determining Impacts on Non-Performing Loan Ratio in Turkey. Journal of Applied Finance and Banking.
Warrad, L. H., & Nassar, M. (2017). Could Profitability, Activity and Use of Equity Finance Increasing DuPont Model of Return on Equity? Jordanian Case. International Review of Management and Marketing.
Wiagustini, N. L. P. (2014). Dasar-Dasar Manajemen Keuangan (Udayana Un).
Wulandari. (2018). Pengaruh Rasio CAMEL Terhadap Profitabilitas (ROA) Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia. Jurnal Manajemen Universitas Yogyakarta 1(1), 512–521.
Ali, A., Sabir, D. H. M.,& Taqi, M. (2014). Do non perorming loan affect bank performance? evidence from listed banks at Karachi stock exchange (KSE) of Pakistan. International Journal of Research in Social Sciences, 4(1), 363.
Andika, W. P. (2017). Determinan Profitabilitas Bank Umum Konvensional Dengan Risiko Kredit Sebagai Variabel Moderating. Universitas Jember.
Buchory, H. A. (2014). Analysis of The Effect of Capital, Credit Risk and Profitability to Implementation Banking Intermediation Function. International Journal of Business, Economics and Law. https://doi.org/10.1093/oxfordhb/9780199552238.003.0036
Cahyani, N. P. D. W., & Putri, I. A. . A. D. (2018). Pengaruh Risk Profile, Good Corporate Governance, Earnings dan Capital pada Perubahan Harga Saham Bank. E-Jurnal Akuntansi. https://doi.org/10.24843/eja.2018.v25.i02.p06
Darmawan, K., & Suartana, I. W. (2018). Tingkat Kecukupan Modal, Pertumbuhan Kredit, dan Risiko Operasional Pada Profitabilitas Lembaga Perkreditan Desa. E-Jurnal Akuntansi. https://doi.org/10.24843/eja.2018.v25.i02.p13
Derbali, A. (2014). The impact of banking startegies on the net interest margin: Empirical evidence from Tunisia. International Journal of Innovation and Applied Studies, 6(1), Pp, 97–109.
Dewi, N. P. I. P.,& Ariyanto, D. (2018). Pengaruh Tingkat Efisiensi, Risiko Kredit, dan Tingkat Penyaluran Kredit pada Profitabilitas. E-Jurnal Akuntansi Universitas Udayana, 24(2), 1164–1189.
Ekpu, V., & Paloni, A. (2016). Business lending and bank profitability in the UK. Studies in Economics and Finance. https://doi.org/10.1108/SEF-04-2015-0097
Ghozali, I. (2016). Aplikasi Analisis Multivariate dengan Program IBM SPSS 23. (Edisi 8). Semarang: Badan Penerbit Universitas Diponegoro.
Gizaw, M., Matewos, K., & Sujata, S. (2015). The impact of credit risk on profitability performance of commercial banks in Ethiopia. African Journal of Business Management. https://doi.org/10.5897/ajbm2013.7171
Hantono. (2017). Effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and Non Performing Loan (NPL) to Return on Assets (ROA) Listed in Banking in Indonesia Stock Exchange. International Journal of Education and Research.
Honora, R. (2014). Camel Influence on Return Stocks on National Private Individual Commercial Banks Listed on the Stock Exchange the Period 2012-2014 Terdaftar Pada Bank Umum Swasta Nasional Pada. 1–8.
Iloska, N. (2014). Determinants of Net Interest Margins - The Case of Macedonia. Journal of Applied Economics and Business, 2(2).
Kasmir. (2014). Analisis Laporan Keuangan, Edisi Satu, Cetakan Ketujuh. In Raja Grafindo Persada.
Kuncoro dan Suhardjono. (2011). Manajemen Perbankan (Teori dan Aplikasi), edisi kedua. In BPFE, Yogjakarta. https://doi.org/351.077 Ind r
Lata, R. S. (2015). Non Performing Loan and Probability : The Case of State Owned Commercial Banks in Bangladesh. World Review of Bussines Research, 5(3), pp:1.
Lestari, I Gusti Agung Oka Sri Indah & Suartana, I. W. (2017). Pengaruh Tingkat Efisiensi, Risiko Kredit, dan Tingkat Penyaluran Kredit pada Profitabilitas Lembaga Perkreditan Desa (LPD). E-Jurnal Akuntansi Unversitas Udayana. 19(2), 1661–1690.
Marinkovic, Srdan & Radovic, O. (2014). Bank net interest margin related to risk, ownership and size: and exploratory study of the Serbian banking Industry. Journal of Economic Research-Ekonomska Istrazivanja, 27(1), pp:
Menicucci, E., & Paolucci, G. (2016). The determinants of bank profitability: empirical evidence from European banking sector. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/jfra-05-2015-0060
Negara, I. W. S., & Natalia, N. K. D. (2016). Pengaruh Loan To Deposit Ratio Dan Capital Adequacy Ratio Terhadap Profitabilitas Bank Umum Konvensional Di Indonesia Tahun 2010 – 2014 Dengan Non Performing Loan. Jurnal Riset Akuntansi, 06(4), 71–78.
Nugraha, S. G. (2018). Penggunaan Metode Risk Based Bank Rating untuk Menganalisis Tingkat Kesehatan Bank (Studi pada Bank yang Terdaftar pada Bursa Efek Indonesia Tahun 2011-2015). Universitas Lampung.
Pinasti, W. F., & Mustikawati, R. I. (2018). Pengaruh Car, Bopo, Npl, Nim Dan Ldr Terhadap Profitabilitas Bank Umum Periode 2011-2015. Nominal, Barometer Riset Akuntansi Dan Manajemen, 7(1). https://doi.org/10.21831/nominal.v7i1.19365
Prasetyo, I. D. A., & Darmayanti, N. P. A. (2018). Pengaruh Risiko Kredit, Likuiditas, Kecukupan Modal, dan Efisiensi Operasional Terhadap Profitabilitas pada PT BPD Bali. E-Jurnal Manajemen Universitas Udayana, 4(2), 2590–2617.
Putra, I. D. G. A.,& Suardikha, I. M. S. (2016). Kemampuan Struktur Finansial, Pertumbuhan Nasabah, dan Loan to Deposit Ratio Sebagai Predikator Rentabilitas Lembaga Perkreditan Desa. E-Jurnal Akuntansi Universitas Udayana, 14(1), 253.
Raharjo, Pamuji Gesang. Hakim, Dedi Budiman. Manurung, Adler Hayman.,& Maulana, T. N. A. (2014). The Determinant of Commercial Bank Interest Margin in Indonesia: An Analysis of Fixed Effect Panel Regression. International Journal of Economics and Financial Issues, 4(2), pp:2.
Riyadi, S. (2015). Banking Asset and Liability Management. Lembaga Penerbit Fakultas Ekonomi Universitas Indonesi.
Safariah, M. A. (2015). Pengaruh Risk Profile, Earnings, dan Capital Terhadap Pertumbuhan Laba Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI). Universitas Negeri Yogyakarta.
Siamat, D. (2005). Manajemen Lembaga Keuangan. “Kebijakan Moneter dan Perbankan.” Jakarta: Fakultas Ekonomi Universitas Indonesia, Edisi Kesatu. https://doi.org/10.1515/ci.2005.27.6.25
Sugiyono. (2017). MetodePenelitian Kuantitatif, Kualitatif dan R&D. Bandung: PT Alfabet. In Sugiyono. (2017). MetodePenelitian Kuantitatif, Kualitatif dan R&D. Bandung: PT Alfabet. https://doi.org/10.1017/CBO9781107415324.004
Syafi’i, M. F. R. (2016). Pengaruh Risiko Kredit, Risiko Pasar, Risiko Operasional, dan Risiko Likuiditas Terhadap Profitabilitas Perbankan (Studi Kasus pada Bank yang Terdaftar di Bursa Efek Indonesia Periode 2010-2014). Universitas Pasundan.
Vatansever, M., & Hepsen, A. (2015). Determining Impacts on Non-Performing Loan Ratio in Turkey. Journal of Applied Finance and Banking.
Warrad, L. H., & Nassar, M. (2017). Could Profitability, Activity and Use of Equity Finance Increasing DuPont Model of Return on Equity? Jordanian Case. International Review of Management and Marketing.
Wiagustini, N. L. P. (2014). Dasar-Dasar Manajemen Keuangan (Udayana Un).
Wulandari. (2018). Pengaruh Rasio CAMEL Terhadap Profitabilitas (ROA) Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia. Jurnal Manajemen Universitas Yogyakarta 1(1), 512–521.
Published
2020-08-25
How to Cite
YUNITA, Gusti Agung Putu Dian; WIRAWATI, Ni Gusti Putu.
Pengaruh Risk Profile, Earnings, dan Capital terhadap Profitabilitas Perbankan di BEI Tahun 2016-2018.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 8, p. 2102 - 2114, aug. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/59058>. Date accessed: 24 apr. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i08.p16.
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