ANALISIS PENGARUH LOAN TO DEPOSIT RATIO (LDR) DAN CAPITAL ADEQUACY RATIO (CAR) TERHADAP PROFITABILITAS YANG DIMEDIASI OLEH GOOD CORPORATE GOVERNANCE (GCG) PADA BANK PERKREDITAN RAKYAT DI INDONESIA TAHUN 2015-2019 - Setiawan, Sigit; Sulistiyo, Heru; Manaf, Sodikin (LPPM STIE DHARMAPUTRA SEMARANG, 2021)
ABSTRACTThis research on profitability aims to analyze the effect of Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR) on BPR Profitability in Indonesia by mediating Good Corporate Governance (GCG). The population is 1,546 rural banks in Indonesia, while the sample based on the Slovin formula with an error of 10% obtained 94, but there are outlier 3, so the final sample is 91, with an observation period of 2015-2019, so there are 455 samples. The sampling technique used purposive sampling. The analytical method used is path analysis with multiple linear regression which is processed through the SPSS program.The results showed that LDR had a significant positive effect on GCG. CAR has a significant positive effect on GCG. LDR has a significant positive effect on ROA. CAR has a significant positive effect on ROA. GCG has a significant positive effect on ROA. GCG is proven to mediate the effect of LDR on ROA. GCG is proven to mediate the effect of CAR on ROA.Â Keywords: Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Return on Assets (ROA), Good Corporate Governance (GCG)Â ABSTRAKPenelitian ini mengenai profitabilitas bertujuan untuk menganalisis pengaruh Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR) terhadap Profitabilitas BPR di Indonesia dengan mendiasi Good Corporate Governance (GCG). Populasinya adalah 1.546 BPR di Indonesia, sedangkan sampel berdasarkan rumus Slovin dengan error 10% diperoleh 94, namun terdapat yang outlier 3, sehingga sampel akhir berjumlah 91, dengan periode pengamatan tahun 2015-2019, sehingga terdapat jumlah sampel 455. Teknik pengambilan sampel menggunakan purposive sampling. Metode analisis yang digunakan adalah analisis jalur dengan regresi linier berganda yang diolah melalui program SPSS. Hasil penelitian menunjukkan bahwa LDR berpengaruh positif signifikan terhadap GCG. CAR berpengaruh positif signifikan terhadap GCG. LDR berpengaruh positif signifikan terhadap ROA. CAR berpengaruh positif signifikan terhadap ROA. GCG berpengaruh positif signifikan terhadap ROA. GCG terbukti memediasi pengaruh LDR terhadap ROA. GCG terbukti memediasi pengaruh CAR terhadap ROA.Â Kata Kunci : Loan to Deposit Ratio (LDR), Capital Adeuacy Ratio (CAR), Return on Asset (ROA), Good Corporate Governance (GCG)