Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Vol. 1 No. 1 (2019): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERBANKAN

Yuni Shara (Universitas Muslim Nusantara Al Washliyah)



Article Info

Publish Date
05 Nov 2019

Abstract

This study aims to determine and analyze the influence of BOPO, NPL and institutional ownership on ROA in public banks listed on the Indonesia Stock Exchange. This type of research is causal and the object of this research is all commercial banks listed on the Indonesia Stock Exchange. The data used is secondary data obtained from the Indonesia Stock Exchange for the period 2013-2017. By using a quantitative approach and data analysis using a simple regression analysis model. The results of the study simultaneously the influence of BOPO, NPL and Instutional Ownership have a significant effect on ROA. Partially, BOPO, NPL has a positive and not significant effect on ROA; Instutional ownership has a negative and not significant effect on ROA. Keywords:ROA, BOPO, NPL and Instutional Ownership.

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Journal Info

Abbrev

JAAPI

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi, Audit dan Perpajakan Indonesia (JAAPI) berfokus pada topik yang berhubungan tentang aspek Akuntansi Keuangan, Akuntansi Sektor Publik, Auditing dan Akuntansi Pajak, tetapi tidak terbatas pada topik Manajemen Keuangan, Pasar Modal, Akuntansi Manajerial dan Akuntansi ...