Jurnal Akuntansi dan Sistem Teknologi Informasi
Vol 11 (2015): Akuntansi dan Sistem Teknologi Informasi

PENGARUH CAPITAL ADEQUACY RATIO, BIAYA OPERASIONAL DAN PENDAPATAN OPERASIONAL, NON PERFORMING FINANCING, DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP PROFITABILITAS

Sulistyawati, Desy (Unknown)



Article Info

Publish Date
13 Jan 2016

Abstract

Financial performance is an important thing for the company, since the banking business is a business of trust, then the bank must be able to demonstrate its credibility so that more people are transacting in the bank. One effort to improve public confidence is through increased profitability, the higher profitability of the bank, the better the company's financial performance. The study population was banking companies listed on the Stock Exchange in 2011 – 2013. Samples were taken by purposive sampling of 30 banks. The data source is a secondary data collected by the method of documentation. Methods of data analysis used multiple linear regression, the coefficient of determination (R2), test F and test t. Results of the research showed that the CAR has negative and not significant on ROA, Operating Expenses and Operating Income has significant negative effect on ROA, NPF has significant negative effect on ROA, CSR disclosure has positive and significant effect on ROA. Keywords: Capital Adequacy Ratio, Operating Expenses and Operating Income, Non Performing Financing, Corporate Social Responsibility and return on assets.

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Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting, Corporate Governance, Tax Auditing Accounting, Accounting Information Systems, Accounting Theory and Practice, Auditing Behavioral Accounting, Corporate Finance Cost Accounting, Financial Institutions and Markets, Financial Services, Fiscal Policy, Government and Non-Profit Accounting, ...