Jurnal Neraca Peradaban
Vol. 1 No. 1 (2021): Jurnal Neraca Peradaban

Pengaruh Capital Adequacy Ratio dan Loan to Deposit Ratio Terhadap Earning Before Tax pada PT. Bank BJB (Persero), Tbk Periode 2012-2018

Slamet Wahyuni (STIE Hidayatullah, Depok, Jawa Barat, Indonesia)
Padila Muchtar (Institut Agama Islam Negeri (IAIN) Palopo)



Article Info

Publish Date
14 Jan 2021

Abstract

This study aims to determine the effect of the Capital Adequacy Ratio and the Loan to Deposit Ratio on Earning Before Tax at PT. Bank BJB (Persero), Tbk. The method used is explanatory research. The analysis technique uses statistical analysis with regression testing, correlation, determination and hypothesis testing. The results of this study Capital Adequacy Ratio has a significant negative effect on Earning Before Tax by 5.1%, the hypothesis test is obtained t count <t table or (-0.520 <2.571). Loan to Deposit Ratio has a significant negative effect on Earning Before Tax by 12.4%, the hypothesis test is obtained t count <t table or -0.841 <2.571). Capital Adequacy Ratio and Loan to Deposit Ratio simultaneously have a negative but insignificant effect on Earning Before Tax, the regression equation Y = 176,283 - 4,730X1 - 0,132X2 and a determination value of 49.6%, hypothesis testing obtained F value <F table or (1,970 <5,410).

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Journal Info

Abbrev

neraca

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Neraca Peradaban adalah jurnal yang diterbitkan Prodi Akuntansi STIE Hidayatullah Depok. Cakupan dan Fokus, meliputi bidang ...