Klasifikasi “BUKU” (Bank Umum Kegiatan Usaha) dan Determinan Kinerja Keuangan Bank - Juwita Citrawati; Nurmala Ahmar (Magister Akuntansi Universitas Pancasila, 2018)
ABSTRACT This study aims to analyze the effect of CAR (Capital Adequacy Ratio), LDR (Loan to Deposit Ratio), NPL (Non Performing Loan) and bank size. The size of the bank is measured by the BUKU classification. Measurements with the BUKU classification (Commercial Banks Business Activities) are still not carried out by many other researchers. The technique of measuring size with BUKU classification is done using a dummy variable. which is measured by the BUKU classification. Measurements with the BUKU classification (Commercial Banks Business Activities), are still not done by many other researchers. The number of samples was analyzed for 96 data years. Testing is done by multiple regression tests. The results showed that CAR, NPL, and BUKU Size had an effect on ROA, and LDR had no effect on ROA. Suggestions for future researchers, regulatory factors that differentiate bank products and services are taken into consideration in influencing bank profitability. ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh CAR (Capital Adequacy Ratio), LDR (Loan to Deposit Ratio), NPL (Non Performing Loan) dan size bank. Ukuran bank diukur dengan klasifikasi BUKU. Pengukuran dengan klasifikasi BUKU (Bank Umum Kegiatan Usaha) masih belum banyak dilakukan oleh peneliti lain. Teknik pengukuran size dengan klasifikasi BUKU dilakukan dengan menggunakan variabel dummy yang diukur dengan klasifikasi BUKU. Pengukuran dengan klasifikasi BUKU (Bank Umum Kegiatan Usaha) masih belum banyak dilakukan oleh peneliti lain. Jumlah sampel dianalisis sebanyak 96 data tahun. Pengujian dilakukan dengan uji regresi berganda. Hasil penelitian menunjukkan CAR, NPL, dan Ukuran BUKU berpengaruh terhadap ROA, dan LDR tidak berpengaruh terhadap ROA. Saran bagi peneliti selanjutnya, faktor-faktor regulasi yang membedakan produk dan layanan bank dijadikan pertimbangan dalam pengaruh terhadap profitabilitas bank. JEL Classification: L25, G21