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Journal : Graha Akuntansi

Penentu Spread Bunga Bank Di Indonesia Kurniawati, Andi
Graha Akuntansi Vol. 7 No. 1 (2022): April
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v7i1.23

Abstract

This study examined the effect of monitoring power, capital adequacy, inefficiency, liquidity, and bank size on the interest rate spread of banks in Indonesia. The analysis was used linear regression model to estimate the effect of various variables. The result of the study indicates that monitoring power was positively insignificant, capital was positively significant, inefficiency was negatively significant, liquidity was positively significant, and bank size was negatively significant on interest rate spread.
Studi Empiris Disiplin Pasar Bank Berbasis CAR, LDR, ROA dan NPL Andelina, Mis Widya; Kurniawati, Andi
Graha Akuntansi Vol. 6 No. 1 (2021): April
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v6i1.26

Abstract

This study aims to examine the influence of the bank's internal analysis of the deposit growth by signaling theory perspective and market discipline. Corresponding signal theory that positive internal conditions increase the confidence that the company has a high quality to attract the interest of the depositors. In this study, researchers used purposive sampling and sample size 349 companies obtain conventional bank in Indonesia, Bank Indonesia registered in the year 2008 to 2012 includes the factors of the Capital Adequacy Ratio (CAR), Loan Deposit Ratio (LDR), Return on Assets (ROA), and Non-Performing Loans (NPL). Hypothesis testing using t - test with a significance level of 5%. Based on the results of that study showed a significant positive effect of CAR, LDR significant negative effect, significant positive influence ROA and NPL significant negative effect.
Dampak NPL, LDR dan NIM Terhadap Profitabilitas Bank di BEI Bank yang Terdaftar di BEI Kurniawati, Andi
Graha Akuntansi Vol. 6 No. 2 (2021): Oktober
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v6i2.33

Abstract

This study aimed to analyze the influence of variables Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), Net interst Margin (NIM), and the Capital Adequacy Ratio (CAR) of the Return On Asset (ROA). Testing the hypothesis in this study using multiple regression analysis (Multiple Regression). The sample used in this study were 29 banking companies listed in the Indonesia Stock Exchange (IDX) with a purposive sampling techniques, namely engineering samples based on the determining criteria. Those criteria are banking companies listed on the Stock Exchange in 2012 - 2015 and submit annual financial statements and complete.The results of the study after partial hypothesis test showed that the CAR had no significant positive effect on ROA, LDR significant negative to ROA, significant negative NPL to ROA and NIM has a positive and significant impact on ROA.