Jurnal Paradigma Akuntansi
Vol 2, No 3 (2020): Juli 2020

PENGARUH ROA, LDR, NIM, DAN NPL TERHADAP CAPITAL ADEQUACY RATIO (CAR)

Lewina Rianto, Susanto Salim (Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta)



Article Info

Publish Date
09 Oct 2020

Abstract

The purpose of this empirical research is to examine the influence of return on asset (ROA), loan to deposit ratio (LDR), net interest margin (NIM), and non performing loan (NPL) toward capital adequacy ratio (CAR). This research uses 107 sample banks listed on the Indonesia Stock Exchange in the year of 2016-2018. Data processing techniques in this research using program SPSS for windows version 23. The results of this research indicate that all independent variables simultaneously have a significant effect on capital adequacy ratio (CAR). The partially test indicate that loan to deposit ratio (LDR) and non performing loan (NPL) have a significant effect on capital adequacy ratio (CAR), while return on asset (ROA) and net interest margin (NIM) have no significant effect on capital adequacy ratio (CAR).

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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...