E-JURNAL AKUNTANSI
Vol 12 No 2 (2015)

PENGARUH PENERAPAN CORPORATE GOVERNANCE, DPK, CAR DAN NPL TERHADAP PROFITABILITAS BANK

Ni Luh Kunthi Pranyanti Sentana Madri Wantera (Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia)
I Made Mertha (Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia)



Article Info

Publish Date
31 Aug 2015

Abstract

National development in economic sector cannot be rid of financial institution, in this case is bank which is an intermediation institution in public. Bank in their financial activities trade on trust from the public and others party like stock holder. In that case, bank needs to keep stabilized moreover increase their financial performance. One of financial achievement standard that have been achieve by the company can be refer to their profitability. The purpose on this studies are to determine the effect of corporate governance, third party fund, capital adequacy ratio and non performing loan to bank profitability. The sample on this studies are the banking company that have been listed on the Indonesia Stock Exchanged (IDX) and include in the Corporate Governance Perception Indeks (CGPI) ranking between 2009 until 2013, totally 31 samples. The profitability on this studies can be measured by return on asset (ROA). The result show that third party fund, capital adequacy ratio (CAR) and non performing loan (NPL) have significant effect to bank profitability. The corporate governance on this studies have not significant effect to bank profitability.

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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 ...