NERACA : JURNAL AKUNTANSI TERAPAN
Vol 1, No 2: April 2020

Effect of Loan to Deposit Ratio (LDR) and BOPO on Profitability on PT BPR Bali Ambassador for the Year 2014-2018

Ni Made Rusmini (Fakultas Ekonomi Universitas Ngurah Rai, Jalan Padma, Penatih, Kecamatan Denpasar Timur, Kota Denpasar, 80238, Provinsi Bali, Indonesia.)
Ade Maharini Adiandari (Fakultas Ekonomi Universitas Ngurah Rai, Jalan Padma, Penatih, Kecamatan Denpasar Timur, Kota Denpasar, 80238, Provinsi Bali, Indonesia.)



Article Info

Publish Date
30 Apr 2020

Abstract

Profitability is the ability or ability of the bank to obtain profits or profits. The problem of profitability is very important because the bank's income is the main target that must be achieved by the bank because the main purpose of the bank is to achieve profit or profit. The higher the bank's profitability, the better the bank's performance. The formulation of the problem in this study is: whether the Loan to Deposit Ratio (LDR) and Operational Income Operating Costs (BOPO) simultaneously or partially affect the profitability of PT. BPR. Duta Bali for the period 2014-2018? This study aims to determine the effect simultaneously or partially between the Loan to Deposit Ratio (LDR) and Operational Income Operating Costs (BOPO) to Profitability at PT. BPR. Duta Bali for the period 2014-2018. The technique of taking samples in this study uses judgmental sampling. Data were analyzed using classical assumption test, multiple linear regression analysis, Determination analysis, simultaneous significance test (F-test) and partial significance test (t-test). The results of the study indicate that the Loan to Deposit Ratio has a positive and insignificant effect on Profitabiltas. Operational Costs Operational Income has a significant positive effect on profitability. Loan to Deposit Ratio and Operational Costs Operational Income has a significant effect on profitability at PT. BPR. Duta Bali for the period 2014-2018.   

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Journal Info

Abbrev

JATIBARU

Publisher

Subject

Economics, Econometrics & Finance

Description

Neraca : Jurnal Akuntansi Terapan Institut STIAMI menitik beratkan pada penelitian Akuntansi terapan. Tema tema yang bisa dimuat dalam Neraca : Jurnal Akuntansi Terapan meliputi aspek aspek yang terkait dengan Akuntansi secara luas. 1. Pelaporan Keuangan 2. Akuntansi Biaya 3. Akuntansi Manajemen 4. ...