E-JURNAL AKUNTANSI
Vol 26 No 2 (2019)

Pengaruh Indikator Risk Based Bank Rating Terhadap Kinerja Keuangan Pada Perusahaan Perbankan yangTerdaftar di BEI Tahun 2012-2016

Ni Wayan Sukma Kartika Dewi (Fakultas Ekonomi dan Bisnis Universitas Udayana)
I Ketut Yadnyana (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
10 Feb 2019

Abstract

The population in this study were 43 Banking Companies listed on the Indonesia Stock Exchange in 2012-2016. Determination of samples in this study using purposive sampling method. Number of Banking Companies that meet the criteria of 6 companies with 30 observations. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that partially non-performing loans, loan to deposit ratio, capital adequacy ratio have a negative effect on financial performance, and net interest margin has a positive effect on financial performance. While good corporate governance does not affect financial performance. The results of this study are expected for banking companies to pay attention and manage variables that have a negative effect on financial performance. For investors, the results of this study can be used as useful considerations for making investment decisions, especially in assessing financial performance of banks. Keywords: financial performance, risk based bank rating indicator

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...