THE EFFECT OF FINANCIAL RISK AND ENVIRONMENTAL RISK ON EARNINGS (Case Study of PT Bank Tabungan Negara (Persero) Tbk Period 2006-2015) - Adelia Damayanti; Mochammad Al Musadieq (Jurnal Administrasi Bisnis, 2017)
Tujuan penelitian ini yaitu untuk menjelaskan pengaruh Capital Adequacy Ratio (CAR), Non-Performing Loan Ratio (NPL), dan BI Rate terhadap Return on Equity (ROE) dan Return on Asset (ROA). Objek penelitian ini adalah PT Bank Tabungan Negara (Persero) Tbk. Jenis penelitian ini yaitu penelitian eksplanatif dengan pendekatan kuantitatif dan menggunakan metode analisis regresi linier berganda. Sampel dalam penelitian ini berjumlah 40 data untuk setiap variabel bebas dan variabel terikat. Jenis data merupakan data sekunder yang terdiri dari data time series kuartalan dari kuartal I 2006 sampai kuartal IV 2015. Hasil penelitian ini menjelaskan bahwa: 1) CAR, NPL, dan BI Rate berpengaruh signifikan terhadap ROE secara simultan; 2) CAR, NPL, dan BI Rate berpengaruh signifikan terhadap ROA secara simultan; 3) CAR berpengaruh positif signifikan terhadap ROE secara parsial; 4) NPL berpengaruh negatif signifikan terhadap ROE secara parsial; 5) BI Rate berpengaruh positif signifikan terhadap ROE secara parsial; 6) CAR berpengaruh positif signifikan terhadap ROA secara parsial; 7) NPL berpengaruh negatif tidak signifikan terhadap ROA secara parsial; 8) BI Rate berpengaruh negatif tidak signifikan terhadap ROA secara parsial. Hasil penelitian ini menunjukkan bahwa untuk meningkatkan profitabilitas, Bank BTN sebaiknya meningkatkan kecukupan modal, menurunkan resiko kredit, dan mengantisipasi kebijakan makroekonomi. Kata kunci: Risiko keuangan, risiko lingkungan, laba ABSTRACT The objective of this research was to explain the effect of Capital Adequacy Ratio (CAR), Non-Performing Loan Ratio (NPL), and BI Rate on Return on Equity (ROE) and Return on Asset (ROA) simultaneously and partially. The object was PT Bank Tabungan Negara (Persero) Tbk. This research type was explanatory research with quantitative approach and used multiple linier regression analysis method. The samples were 40 data for each independent and dependent variable. The data were the secondary data which consist of quarterly time series data from quarter I 2006 to quarter IV 2015. The results explained that: 1) CAR, NPL, and BI Rate had significant effect on ROE simultaneously; 2) CAR, NPL, and BI Rate had significant effect on ROA simultaneously; 3) CAR had significant positive effect on ROE partially; 4) NPL had significant negative effect on ROE partially; 5) BI Rate had significant positive effect on ROE partially; 6) CAR had significant positive effect on ROA partially; 7) NPL had insignificant negative effect on ROA partially; 8) BI Rate had insignificant negative effect on ROA partially. This research results showed that to increase the profitability, Bank BTN should increase capital adequacy, decrease credit risk, and anticipate macroeconomic policy. Keywords: Financial risk, environmental risk, earnings