Analisis Rasio Keuangan Terhadap Laba Bank BUMN Di Bursa Efek Indonesia

Emilda Emilda
Nurmala Nurmala

Jurnal Media Wahana Ekonomika
Vol 19, No 1 (2022): Jurnal Media Wahana Ekonomika, April 2022

ABSTRAK Informasi yang terdapat di laporan keuangan dibutuhkan oleh pemerintah, investor dan kreditur. Para pemakai informasi laporan keuangan dapat menggunakan rasio keuangan dalam memprediksi laba mendatang. Penelitian ini bertujuan untuk menganalisis  Rasio Keuangan Terhadap Laba Bank BUMN di Bursa Efek Indonesia. Sampel dalam penelitian ini empat bank BUMN, dimana data penelitian 52 laporan keuangan Bank BUMN periode pengamatan tahun 2007 sampai 2019. Variabel independen ada empat yaitu CAR, NPL, ROE dan LDR, variabel dependen laba. Analisis data menguji asumsi klasik, regresi linear dan hipotesis dengan program SPSS. Hasil Penelitian menunjukkan CAR, NPL, ROE dan LDR mempengaruhi laba sebesar 86,2% sedangkan 13,8% dipengaruh faktor lain yang tidak termasuk dalam penelitian ini.  Secara simultan CAR, NPL, ROE, dan LDR berpengaruh signifikan terhadap laba. LDR berpengaruh signifikan terhadap laba sedangkan CAR, NPL, dan ROE tidak berpengaruh signifikan. Kata Kunci : CAR, NPL, ROE, LDR, LABA.  ABSTRACT The information contained in the financial statements is needed by the government, investors and creditors. Users of financial statement information can use financial ratios in predicting future earnings. This study aims to analyze the Financial Ratios to Profits of State-Owned Banks on the Indonesia Stock Exchange. The sample in this study is four state-owned banks, where the research data is 52 state-owned banks' financial statements for the observation period from 2007 to 2019. There are four independent variables, namely CAR, NPL, ROE and LDR, the dependent variable is profit. Data analysis tested classical assumptions, linear regression and hypotheses with the SPSS program. The results showed that CAR, NPL, ROE and LDR affected earnings by 86.2%, while 13.8% was influenced by other factors not included in this study. Simultaneously CAR, NPL, ROE, and LDR have a significant effect on profit. LDR has a significant effect on profit while CAR, NPL, and ROE have no significant effect. Keywords: CAR, NPL, ROE, LDR, PROFIT.