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All Journal JURNAL MANAJEMEN Graha Akuntansi
Widowati, Lis
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Graha Akuntansi

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Pengujian Empiris Dampak Kecukupan Modal, Inefisiensi Biaya, LDR dan Size Terhadap NPL Widowati, Lis
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.v7i1.29

Abstract

The objective of the study is to examine the effect of Capital Adequacy Ratio (CAR), Cost Inefficiency (INEF), LDR and Bank Size (SIZE) on NPL in commercial banks. This research was conducted using secondary data. Population in this research was a commercial bank in OJK from 2011 up to 2013. Sampling technique used was purposive sampling. There are 56 commercial banks being analysed. This study uses regression analysis. The research proves that the CAR have negative and not significant impact on NPL, Cost Inefficiency (INEF), LDR and Bank Size (SIZE) have positive and significant effect on NPL. Adjusted R Square is 0,141 this means that 14.1% of the dependent variable can be explained by the independent variable, while the remaining 85.9 % is explained by other causes outside the model
Pengaruh Kebijakan Hutang Terhadap Kinerja Keuangan Widowati, Lis
Graha Akuntansi Vol. 7 No. 2 (2022): Oktober
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v7i2.30

Abstract

This study aims to analyze the influence of Net Interest Margin (NIM), Deposits (DEP), Loans (LOA), and Size Bank (SIZE) to Capital Adequacy Ratio (CAR) variables. Hypothesis testing in this study using multiple regression analysis (Multiple Regression). The sample used in this study were 28 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. After partial hypothesis test showed that NIM has positive and significant effect to CAR, negative DEP is not significant to CAR, LOA is significant to CAR, and SIZE has negative and insignificant effect on CAR.
Co-Authors Kurniawati , Andi