Bilancia : Jurnal Ilmiah Akuntansi
Vol 1 No 1 (2017): Bilancia : Jurnal Ilmiah Akuntansi

PENGARUH CAR, BOPO, NIM, NPL, DAN LDR TERHADAP PROFITABILITAS PERBANKAN UMUM MILIK PEMERINTAH DI INDONESIA PADA TAHUN 2011-2013

Zulhelmi Zulhelmi (STIE Pelita Indonesia)
Ryan Budi Utomo (STIE Pelita Indonesia)



Article Info

Publish Date
31 Mar 2017

Abstract

This study aims to determine the influence of Capital Adequacy Ratio, Cost of Operations to Income Operations, Net Interest Margin, Non Performing Loan and Loan to Deposit Ratio on the profitability of commercial bank owned by government in Indonesia on 2011-2013. Study sample consists of 25 Regional Development Bank (Bank of the Local Government), the withdrawal of the sample using the method of purposive sampling. This study using analysis of the regression linear and through augmented with the help of SPSS 16. The results showed BOPO have a significant effect negative on the profitability of the bank, NIM as well have a significant effect positive on the profitability of the bank. Meanwhile, Capital Adequacy Ratio, Non Performing Loans and Loan to Deposit Ratio don't have a significant effect on profitability of the bank. Penelitian ini bertujuan untuk mengetahui pengaruh Capital Adequacy Ratio, Biaya Operasional terhadap Pendapatan Operasional, Net Interest Margin, Non Performing Loan dan Loan to Deposit Ratio terhadap profitabilitas perbankan umum milik pemerintah di Indonesia pada tahun 2011-2013. Sampel penelitian terdiri dari 25 Bank Pembangunan Daerah (Bank Pemerintah Daerah), penarikan sampel menggunakan metode purposive sampling. Penelitian ini menggunakan analisis regresi linier berganda dengan bantuan SPSS 16. Hasil penelitian menunjukkan BOPO berpengaruh signifikan negatif terhadap profitabilitas bank, NIM berpengaruh signifikan positif terhadap profitabilitas bank. Sedangkan CAR, NPL dan LDR tidak berpengaruh signifikan terhadap profitabilitas bank.

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Journal Info

Abbrev

BILANCIA

Publisher

Subject

Economics, Econometrics & Finance

Description

Bilancia : Jurnal Ilmiah Akuntansi (p-ISSN: 2549-5704 ; e-ISSN: 2685-5607) yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi (STIE) Pelita Indonesia Pekanbaru mempublikasikan artikel - artikel di bidang Akuntansi serta penelitian – penelitian lain yang terkait seperti akuntansi, perpajakan, ...