Jurnal Ilmu dan Riset Akuntansi
Vol 6, No 5 (2017)

PENGARUH RISIKO, PROFITABILITAS, KEBIJAKAN DIVIDEN, UKURAN, DAN LIKUIDITAS BANK TERHADAP CAPITAL BUFFER

Andiani, Legri (Unknown)
Kurnia, Kurnia (Unknown)



Article Info

Publish Date
02 Oct 2017

Abstract

ABSTRACTThis research is meant to examine the influence of risk, profitability, dividend policy, bank size, and bankliquidity the capital buffer rates of commercial conventional banks which are listed in Indonesia Stock Exchange(IDX). The samples have been obtained by using purposive sampling method with certain criteria and 19commercial conventional banks which are listed in Indonesia Stock Exchange in 2012-2015 periods have beenselected as samples. The data analysis techniques has been done by using multiple regression analysis and thedependent variable is capital buffer and the independent variables are Non Performing Loan (NPL), Return onEquity (ROE), Dividen Payout Ratio (DPR), Bank Size, and Loan to Deposit Ratio (LDR) by using SPSS. Theresult of the research indicate that partial Return on Equity (ROE) give negative influence to the Capital Bufferwith its regression -0.162. Meanwhile, Non Performing Loan (NPL), Dividend Payout Ratio (DPR), Bank Size,and Loan to Deposit Ratio (LDR) does not give any influence to the Capital Buffer.Keywords: Capital buffer, NPL, ROE, DPR, bank size, LDR

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Journal Info

Abbrev

jira

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Ilmu dan Riset Akuntansi adalah publikasi elektronik yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Jurnal Ilmu dan Riset Akuntansi merupakan publikasi artikel dalam bentuk elektronik dimana adalah hasil karya mahasiswa program studi sarjana dan pascasarjana ...