1. Home
  2. Vol 14, No 2 (2019)
  3. Azmy

THE EFFECT OF FINANCIAL PERFORMANCE RATIOS ON CONVENTIONAL BANK PROFITABILITY IN INDONESIA STOCK EXCHANGE

Ahmad Azmy(1*), Iqbal Febriansyah(2), Anita Munir(3)
(*) Corresponding Author

DOI: 10.24269/ekuilibrium.v14i2.2019.pp84-103


Abstract


This study aims to analyze the effect of the ratio of financial performance to the profitability of private conventional commercial banks listed on the Indonesia Stock Exchange. Retrieval of data using financial statements from fourteen conventional commercial banks. The independent variables used include Capital Adequacy Ratio (CAR), Operational Income Operating Expenses (BOPO), Non Performing Loans (NPL), and Loan to Deposit Ratio (LDR). The profitability variable is proxied by Return on Assets (ROA). This type of research is quantitative that uses secondary data. The analysis was carried out using multiple regression analysis. The results showed that, CAR and NPL had no effect on ROA, while BOPO and LDR had a significant effect on ROA. Then the F Test results show that CAR, NPL, BOPO, and LDR simultaneously influence ROA


Keywords


Performance Financial, Profitability, Conventional Bank

Full Text:

References


  1. Alifah, Y. B. (2014). "Pengaruh CAR, NPL, BOPO, dan LDR terhadap Profitabilitas Bank (ROA) Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2009-2012". Skripsi. Program Sarjana (S1) Ekonomi. Universitas Negeri Yogyakarta.
  2. Yogyakarta.
  3. Antoni, A., & Nasri, M. (2015). "Profitability Determinants of Go-Public Bank in Indonesia: Empirical Evidence after Global Financial Crisis". International Journal of Business and Management Invention. Volume 4 Issue 1. pp 37-46.
  4. Bank Indonesia (2005). Penguatan Pelaksanaan Kebijakan Moneter Dalam Kerangka Inflation Targeting dan Proses Percepatan Konsolidasi Perbankan Mulai Di Implementasikan. Jakarta: www.bi.go.id
  5. Bank Indonesia. (2013). Peraturan Bank Indonesia Nomor 15/2/PBI/2013. Jakarta: www.bi.go.id.
  6. Bank Indonesia. (2015). Peraturan Bank Indonesia Nomor 17/11/PBI/2015. Jakarta: www.bi.go.id.
  7. Bhattarai, Y. R. (2016). "Effect of Non-Performing Loan on the Profitability of Commercial Banks in Nepal". The International Journal Of Business & Management. Volume 4 Issue 6. pp 435-442.
  8. Dendawijaya, L. (2000). Manajemen Perbankan. Jakarta: Ghalia Indonesia.
  9. Dendawijaya, L. (2008). Manajemen Perbankan. Edisi Revisi. Jakarta: Ghalia Indonesia.
  10. Domma, Bankole, & Ilugbemi. (2017). "Non-Performing Loans And Banking Sector In Nigeria". International Journal of Advanced Engineering and Management Research. Volume 2 Issue 1. pp 37-43.
  11. Effendi, M. S., Hady, H., Rismayadi, B., & Maemunah, M. (2017). "The Determinants of Banking Credit Disburshment and its Implications on the Return on Assets (ROA): Empirical Study to the Banks Listed on Indonesian Stock Exchange". International Journal of Economic Research. Volume 18 Issue 2. pp 129-154.
  12. Ghozali, I. (2017). Aplikasi Analisis Multivariete SPSS 23. Semarang: Badan Penerbit Universitas Diponegoro.
  13. Hakim, L., & Sugianto. (2018). "Determinant Profitability and Implications on the Value of the Company: Empirical Study on Banking Industry in IDX". International Journal of Economics and Financial Issues. Volume 8 Issue 1. pp 205-216.
  14. Hallunovi, A., & Kume, K. (2016). Determinants Of Profitability (ROA) In Albanian Banking System. International Scientific Conference, 391-399.
  15. Hantono. (2017). "Effect Of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), And Non Performing Loan (NPL) to Return On Asset (ROA) Listed In Banking In Indonesia Stock Exchange". International Journal of Education and Research, Volume 5 Nomor 1. pp 69-80.
  16. Harun, U. (2016). "Pengaruh Ratio-Ratio Keuangan CAR, LDR, NIM, BOPO, NPL Terhadap ROA". Jurnal Riset Bisnis dan Manajemen. Volume 4 Nomor 1. pp 67-82.
  17. Hasan, N. I. (2014). Pengantar Perbankan. Jakarta: Referensi (Gaung Persada Press Group).
  18. Hutagalung, E. H., Djumahir, & Ratnawati, K. (2013). "Analisa Rasio Keuangan terhadap Kinerja Bank Umum di Indonesia". Jurnal Aplikasi Manajemen. Volume 11 Nomor 1. pp 122-130.
  19. Kasmir. (2003). Manajemen Perbankan. Jakarta: PT. Raja Grafindo Persada.
  20. Manurung, A. H. (2015). "Effects of Bonds Issuance on Banking Performance". Journal of Applied Finance & Banking. Volume. 5 Nomor 5. pp 113-124.
  21. Matindas, A. M., Pangemanan, S. S., & Saerang, D. P. (2010). "Pengaruh Capital Adequacy Ratio (CAR), BOPO, dan Non Performing Loan (NPL) Terhadap Kinerja Keuangan Perbankan di Indonesia". Jurnal Fakultas Ekonomi dan Bisnis Magister Akuntansi Universitas Sam Ratulangi Manado. pp 52-66.
  22. Munawir, S. (2002). Analisis Laporan Keuangan. Yogyakarta: Liberty.
  23. Nursiana, A. (2017). "Effect of Non-Performing Loans to Profitability of Banks in Indonesia". International Journal of Applied Business and Economic Research. Volume 15 Nomor 10. pp 203-208.
  24. Otoritas Jasa Keuangan. (2018). Booklet Perbankan Indonesia. Jakarta: Departemen Perizinan dan Informasi Perbankan.
  25. Otoritas Jasa Keuangan Indonesia. (2017). Statistik Perbankan Indonesia. Jakarta: Departemen Perizinan dan Informasi Perbankan.
  26. Prastiyaningtyas, F. (2010). "Faktor-Faktor Yang Mempengaruhi Profitabilitas Perbankan (Studi pada Bank Umum Go Public Yang Listed di Bursa Efek Indonesia Tahun 2005-2008)". Skripsi. Program Sarjana (S1) Ekonomi. Universitas Diponegoro. Semarang.
  27. Pratiwi, S., & Hindasah, L. (2014). Pengaruh Dana Pihak Ketiga, Capital Adequacy Ratio , Return On Asset , Net Interest Margin, dan Non Performing Loan Terhadap Penyaluran Kredit Bank Umum di Indonesia. Jurnal Manajemen dan Bisnis. Volume 5 No 2. pp 193-208.
  28. Santoso, S. (2015). Menguasai Statistik Multivariat. Jakarta: PT Elex Media Komputindo.
  29. Siamat, D. (2004). Manajemen Lembaga Keuangan. Edisi Keempat. Jakarta: Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia.
  30. Soares, P., & Yunanto, M. (2018). "The Effect of NPL, CAR, LDR, OER, and NIM to Banking Return On Asset". International Journal of Economics, Commerce and Management United Kingdom, Volume 6 Issue 3. pp 40-55.
  31. Stephani, R., Adenan, M., & Hanim, A. (2017). "Analisis Pengaruh Rasio Keuangan Terhadap Kinerja Bank Umum di Indonesia". e-Journal Ekonomi Bisnis dan Akuntansi. Volume 4 Nomor 2. pp 192-195.
  32. Sugiyono. (2016). Metode Penelitian Kuantitatif, Kuantitatif, dan R&D. Bandung: ALFABETA CV.
  33. Tazwan. (2010). Manajemen Perbankan. Yogyakarta: UPP STIM YKPN.
  34. Vernanda, S. D., & Widyarti, E. T. (2016). "Analisis Pengaruh CAR, LDR, NPL, BOPO, dan SIZE Terhadap ROA (Studi pada Bank Umum Konvensional yang Terdaftar di Bursa Efek Indonesia Periode 2010-2015)". Diponegoro Journal of Management. Volume 5 Nomor 3. pp 1-13.

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.