Pengaruh Loan to Deposit Ratio terhadap Laba Operasional (Suatu Kasus pada PT.Bank Mandiri (Persero) yang Terdaftar di Bursa Efek Indonesia)

Rita Patonah (Program Studi Pendidikan Akuntansi Universitas Galuh Ciamis)

Sosio e-kons
Vol 10, No 3 (2018): Sosio e-Kons

ABSTRAK Laba Operasi adalah laba yang diperoleh dari kegiatan utama perusahaan. Kegiatan utama bank untuk memperoleh laba adalah dari kegiatan kredit. Loan To Deposit Ratio adalah rasio yang membandingkan antara pinjaman yang disediakan dengan dana dari pihak ketiga. Semakin banyak orang yang menyimpan dana mereka di bank, semakin banyak kredit yang akan didistribusikan. Akibatnya, Laba Operasional akan meningkat. Tujuan penelitian ini adalah untuk mengetahui 1) Loan to Deposit Ratio, 2) Tingkat Laba Operasional, 3) Apakah ada pengaruh antara Loan To Deposit Ratio terhadap Laba Operasional. Teknik analisis data yang digunakan adalah koefisien korelasi product moment, koefisien determinasi, koefisien korelasi berganda, uji t, dan uji F. Hasil penelitian menunjukkan bahwa: 1) Tingkat Loan To Deposit Ratio di PT. Bank Mandiri selama lima tahun mengalami fluktuasi, 2) Operating Profit Ratio di PT. Bank Mandiri selama lima tahun meningkat setiap tahun, 4) Loan to Deposit Ratio berpengaruh signifikan terhadap Laba Operasional. Kata kunci: Laba Operasional, Loan To Deposit Ratio, Non Performing Loan. ABSTRACT Operating Profit is the profit earned from the main activities of the company. The main activities of banks to obtain profits are from credit activities. Loan To Deposit Ratio is a ratio that compares between loans provided with funds from third parties. The more people who keep their funds in the bank, the more credit will be distributed. As a result, Operating Profit will increase. The purpose of this research is to know 1) Loan To Deposit Ratio, 2) Operating Profit level, 3) Is there any influence between Loan To Deposit Ratio to Operating Profit. Data analysis techniques used are product moment correlation coefficient, coefficient of determination, multiple correlation coefficient, t test, and F test. The result of research shows that: 1) Loan To Deposit Ratio level at PT. Bank Mandiri for five years experience fluctuation, 2) Operating Profit Ratio at PT. Bank Mandiri for five years increases every year, 4) Loan To Deposit Ratio has significant effect to Operating Profit. Keywords: Operating Profit, Loan To Deposit Ratio, Non Performing Loan.