Jurnal Perspektif Bisnis
Vol 5 No 2 (2022): Jurnal Perspektif Bisnis

PENGARUH NON PERFORMING LOAN, OPERATING LEVERAGE, DAN FINANCIAL LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020

Ribka Rumiris Sihaloho (Universitas Lampung)
Suripto Suripto (Jurusan Ilmu Administrasi Bisnis, FISIP, Universitas Lampung)
Mediya Destalia (Jurusan Ilmu Administrasi Bisnis, FISIP, Universitas Lampung)



Article Info

Publish Date
30 Nov 2022

Abstract

This study aims to analysis whether or not there is an effect of non performing loans, operating leverage, and financial leverage on the financial performance of companies in the banking sector. This sampling technique in this study was using the purposive sampling method and obtained as many as 7 banking sector companies listed on the Indonesian Stock Exchange during 2016 to 2020. This study uses multiple regression analysis techniques panel data model with analysis tools using Eviews 11. The results of this study indicate that non performing loans have a positive and significant effect on the company’s financial performance, operating leverage has a positive and significant effect on the company’s financial performance, and financial leverage has a negative and insignificant effect on the company’s financial performance. ABSTRAK Penelitian ini bertujuan untuk menganalisis ada atau tidaknya pengaruh dari non performing loan, operating leverage, dan financial leverage terhadap kinerja keuangan perusahaan sektor perbankan. Teknik pengambilan sampel dalam penelitian ini yaitu menggunakan metode sampling purposive dan diperoleh sebanyak 7 perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia selama tahun 2016 hingga 2020. Penelitian ini menggunakan teknik analisis regresi berganda model panel data dengan alat analisis menggunakan Eviews 11. Hasil dari penelitian ini menunjukkan bahwa non performing loan berpengaruh positif dan signifikan terhadap kinerja keuangan perusahaan, operating leverage berpengaruh positif dan signifikan terhadap kinerja keuangan perusahaan, dan financial leverage berpengaruh negatif dan tidak signifikan terhadap kinerja keuangan perusahaan.

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Journal Info

Abbrev

jpb

Publisher

Subject

Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Jurnal Perspektif Bisnis is journal peer review, published twice in a year (May and November) by Administrasi Bisnis-FISIP Universitas Lampung. Topics of published article are theoretical and empirical research which focused on studies on business (finance, marketing, information systems, ...