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Journal : JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal)

Pengaruh LDR Dan NPL Terhadap ROA Pada Bank Umum Swasta Nasional Yang Terdaftar Di BEI Periode 2019-2023 Iskandar Putri, Shafira; Noer Ridha, Noorsyah Adi
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 1 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i1.1968

Abstract

This study aims to determine the effect of Loan to Deposit Ratio (LDR) and Non Performing Loan (NPL) on Return on Assets (ROA) at National Private Commercial Banks Listed on the Indonesia Stock Exchange for the period 2019- 2023. The sampling technique used was purposive sampling method, namely 18 samples of National Private Commercial Banks. The data in this study are secondary data in the form of bank financial reports available on the company's website or the IDX website. The data processing tools used in this research are Microsoft Excel and Eviews 12 software. The data analysis used is descriptive statistical analysis, chow test, hausman test, lagrange multiplier test, panel data regression, t test, f test, and coefficient of determination test. The results showed that partially Loan to Deposit Ratio (LDR) has no significant effect on Return on Assets (ROA) and Non Performing Loan (NPL) has a significant effect on Return on Assets (ROA). Meanwhile, based on the test results simultaneously obtained that the Loan to Deposit Ratio (LDR) and Non Performing Loan (NPL) simultaneously have a significant effect on Return on Assets (ROA) of National Private Commercial Banks listed on the Indonesia Stock Exchange.
Perbandingan Profitabilitas Bank Konvensional Sebelum dan Setelah Hadirnya Fintech P2P Lending Periode 2014 – 2023 Nurazizah, Putri Amalia; Noer Ridha, Noorsyah Adi
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 2 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i2.1967

Abstract

This study aims to review whether there is a significant difference in the profitability of the conventional banking sector before and after the presence of start-up Fintech P2P Lending as measured by the level of profitability ratios ROA, NIM, and BOPO. Descriptive studies and quantitative methods are used in this study, with the population used, namely Conventional Banks listed on the Indonesia Stock Exchange during the period 2014 - 2023 with a total of 9 banks through purposive sampling method. The data used for processing is secondary data from the company's financial statements taken per year. Data processing was carried out using the SPSS 26 program by conducting Normality Test and Differential Test, which was carried out by the Paired Sample T-Test and Wilcoxon Signed Rank Test. The results showed that the ROA and NIM variables had a significant dissimilarity and effect before and after the presence of P2P lending, while for the BOPO variable there was no significant dissimilarity.