Akuntansi Prima
Vol. 4 No. 1 (2022): Akuntansi Prima

PENGARUH FUNDAMENTAL BANK TERHADAP RETURN ON ASET PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015 – 2023

Thomas F Hutahaean Hutahaean (a:1:{s:5:"en_US"
s:27:"universitas prima indonesia"
})

Jhon Lismart Benget (Universitas Prima Indonesia)
Riondi Solomon Zugia Sihombing (Universitas Prima Indonesia)



Article Info

Publish Date
31 May 2022

Abstract

The research results based on a simultaneous test (F test) state that the CAR, BOPO, LDR, NPL variables simultaneously influence the Return On Assets variable. The t test (Partial) shows that the LDR variable has a significant and significant effect on Return On Assets. Data collection technique with a sample size of 108. The value of the coefficient of determination that can be explained by the independent variable used is 0.572 or 57.2% and 42.8% can be explained by other variables. CAR does not have a significant positive influence on the ROA of banking companies listed on the IDX in 2011 - 2016. CAR does not have a positive and significant influence on ROA of banking companies in 2015 - 2023. BOPO has no positive influence on ROA and LDR is significant on ROA of banking companies in 2015 – 2023. LDR has a positive influence on ROA and LDR is significant on ROA of banking companies in 2015 – 2023. NPL does not have a positive influence on ROA and NPL is significant on ROA of banking companies in 2015 – 2023.The coefficient of determination (R2) is 0.572 with 57.2% influencing ROA and 42.8% being determined by other variables, such as NIM and Third Party Funds.

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Journal Info

Abbrev

JAPRI

Publisher

Subject

Economics, Econometrics & Finance

Description

This journal invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Environmental and social accounting; Accounting for non-profit organisations; ...