Jumlah Kredit dan Suku Bunga terhadap Profitabilitas dengan Kualitas Kredit sebagai Pemoderasi
Abstract
Profitability is very important for a company because it is one of the bases used to assess the condition of a company. The purpose of this study was to obtain empirical evidence regarding the effect of the amount of credit extended and interest rates on profitability with credit quality as a moderator. This research was conducted at LPD in Buleleng Regency. The number of samples taken using the non-probability sampling method with purposive sampling technique obtained as many as 42 samples. Data collection was carried out using non-participant observation methods with documentation techniques. The analysis technique used is multiple linear regression and Moderated Regression Analysis. According to the findings of the data analysis, the amount of credit distributed has a positive and significant effect on profitability and interest rates have no significant effect on profitability. This study also shows that credit quality weakens the influence of the amount of credit extended and interest rates on profitability.
Keywords: Profitability; Interest Rate; Credit Quality
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References
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Wijayanti, E. (2020). Loan growth and bank profitability of commercial banks in indonesia. Jurnal Akuntansi dan Keuangan. 17(1), 38–52.
Dewi, F. S., Arifati, R., & Andini, R. (2016). Analysis of effect of CAR, ROA, LDR, Company size, NPL, And GCG to bank profitability (Case Study on Banking Companies Listed in BEI Period 2010-2013). Journal Of Accounting, 2(2), 1–17.
Dewi, N. P. E. N., & Budiasih, I. G. A. N. (2015). Kualitas Kredit sebagai Pemoderasi Pengaruh Tingkat Penyaluran Kredit dan BOPO pada Profitabilitas. E-Jurnal Akuntansi Universitas Udayana, 3(2), 58–66.
Dewi, S. R., & Ratnadi, N. M. D. (2018). Pengaruh Jumlah Nasabah Kredit dan Kredit yang Disalurkan pada Profitabilitas dengan NPL sebagai Pemoderasi. E-Jurnal Akuntansi, 22(2), 1335-1362.
Ega, K., Prananta, D., Putu, G., Jana, A., & Cipta, W. (2016). Debitur terhadap Profitabilitas pada Lembaga Perkreditan Desa ( LPD ) Sekecamatan Buleleng. e-Journal Bisma Universitas Pendidikan Ganesha. 4(1), 1–8.
Heikal, M., Khaddafi, M., & Ummah, A. (2014). Influence Analysis of Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Debt To Equity Ratio (DER), and current ratio (CR), Against Corporate Profit Growth In Automotive In Indonesia Stock Exchange. International Journal of Academic Research in Business and Social Sciences, 4(12), 101–114.
Kasmir. (2014). Analisis Laporan Keuangan, Edisi Pertama, Cetakan Ketujuh. PT Rajagrafindo Persada.
Khan, S., Malik, M. F., Khan, M. I., & Khan, F. (2014). Interest Rate and Its Effect on Bank’s Profitability. J. Appl. Environ. Biol. Sci. Journal of Applied Environmental and Biological Sciences, 4(8S), 225–229. www.textroad.com
Khan, W. A., & Sattar, A. (2014). Impact of Interest Rate Changes on the Profitability of four Major Commercial Banks in Pakistan. International Journal of Accounting and Financial Reporting, 4(1), 142.
Miranda, M. (2020). Effect of Credit Risk , Liquidity Risk , and Interest Rate Risk on Return on Assets ( ROA ) Pengaruh Risiko Kredit , Risiko Likuiditas , Dan Risiko Tingkat Bunga Terhadap Return On Asset ( ROA ). 04(01), 17–30.
Pradnyawati, S. O., Luh, N., & Widhiastuti, P. (2020). the Effects of Nim, Ldr and Bopo on Balinese People’S Credit Bank (Bpr) Profitability of Tabanan. American Journal of Humanities and Social Sciences Research, 4(11), 196–203.
Rengasamy, D. (2014). Impact of loan deposit ratio (LDR) on profitability : Panel evidence from commercial banks in Malaysia. Proceedings of the Third International Conference on Global Business, Economics, Finance and Social Sciences (GB14Mumbai Conference) Mumbai, India.
Resmi, N. Ny., & Mekarsari, N. K. A. (2018). Kondisi Kesehatan Keuangan Lembaga Perkreditan Desa pada Desa Pakraman Pegadungan Kecamatan Sukasada Kabupaten Buleleng. Jurnal Manajemen Widya Amerta Fak. Ekonomi, Vol. 5 No. 2 September 2018 1. 5(2), 1–15.
Saleh, D. S., & Winarso, E. (2021). International Journal of Multicultural and Multireligious Understanding Analysis of Non-Performing Loans (NPL) and Loan to Deposit Ratio (LDR) towards Profitability. International Journal of Multicultural and Multireligious Understanding, 8(1), 423–436.
Sedana, K. A., Purnamawati, I. G. A., & Wahyuni, M. A. (2017). Analisis Tingkat Perputaran Kas, Jumlah Kredit, Jumlah Simpanan, Jumlah Nasabah, Jumlah Tenaga Kerja, dan Jumlah NPL terhadap Profitabilitas pada PT. BPR Nusamba Kubutambahan Periode 2011-2015. Jurnal Ilmiah Mahasiswa Akuntansi Undiksha, 8(2).
Suarmi, N. L., Atmaja, A. T., & Yuniarta, G. A. (2014). Tingkat Pertumbuhan Jumlah Nasabah Kredit terhadap Profitabilitas Lembaga Perkreditan Desa ( Lpd ) ( Studi Kasus pada Lembaga Perkreditan Desa Sekecamatan Buleleng yang Sudah Terdaftar di Lplpdk. Jurnal Ilmiah Mahasiswa Akuntansi Undiksha Tahun, 2(1).
Sugiyono. (2018). Metode Penelitian: Kuantitatif, Kualitatif, Dan R&D. Bandung: Penerbit Alfabeta, CV.
Sumawati, N. K. A. (2019). Pengaruh Tingkat Suku Bunga, Perputaran Piutang, dan Risiko Likuidasi terhadap Profitabilitas. Jurnal Sains, Akuntansi dan Manajemen (Vol. 1, No. 1: Januari, 2019). 1(1), 221–253.
Suzuki, T. A., & Puspitasari, V. A. (2019). Pengaruh Risiko Terhadap Profitabilitas di Perusahaan Minuman Beralkohol yang Tercatat di Bursa Efek Indonesia. STATERA: Jurnal Akuntansi Dan Keuangan, 1(2), 44–53.
Wibisono, K. (2013). Analisis Pengaruh CAR, NPL, NIM, dan LDR Terhadap ROA Pada Bank Umum Swasta Nasional di Indonesia. Jurnal Ekonomi Daerah (JEDA), 1(1), 1–12.
Widyanasari, D., Sujana, I. M., (2020). Pengaruh Tingkat Perputaran Kas, Tingkat Suku Bunga, dan Pertumbuhan Kredit Terhadap Profitabilitas Koperasi Sarining. Jurnal Ekonomi Dan, 15(1), 48–56.
Wijayanti, E. (2020). Loan growth and bank profitability of commercial banks in indonesia. Jurnal Akuntansi dan Keuangan. 17(1), 38–52.
Published
2023-01-26
How to Cite
ARDIYANI, Ni Kadek Winda; YADNYANA, I Ketut.
Jumlah Kredit dan Suku Bunga terhadap Profitabilitas dengan Kualitas Kredit sebagai Pemoderasi.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 1, p. 170-179, jan. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/83509>. Date accessed: 25 apr. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i01.p13.
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