Pengaruh NPL, LDR Dan BOPO Terhadap ROA Pada Bank Perkreditan Rakyat Di Kota Batam
DOI:
https://doi.org/10.33884/psnistek.v5i.8074Keywords:
Non Performing Loans, Loan to Deposit Ratio, Operating Expenses Operating Income, Return on AssetsAbstract
This study aims to examine the effect of NPL, LDR and BOPO variables on ROA at Rural Banks in Batam city registered with the OJK. The data used is secondary data, namely financial reports that have been published on the OJK official website. The purposive sampling technique is a technique used to determine the sample in this study. The population used in this study were 28 BPRs in Batam City with a total population of 140 and a sample of 110 obtained from 22 Rural Bank companies in Batam City registered with the Financial Services Authority for the period 2017 to 2021 in accordance with predetermined criteria that have been determined. This study uses classical assumption test analysis, multiple linear regression, t test, F test and coefficient of determination and SPSS version 25 software as a medium for hypothesis testing. Based on the results of the study, it shows that non-performing loans have a negative and significant effect on ROA, partially LDR has no significant effect on ROA and BOPO partially has a negative and significant effect on ROA. Based on the F test, it shows that NPL, LDR and BOPO simultaneously affect ROA.
References
Agus Romi, H. (2022). Analisis Rasio Capital Adequacy Ratio, Loan to Deposit Ratio Dan BOPO Terhadap ROA Pada Bank Perkreditan Rakyat. Postgraduate Management Journal, 1(0778), 7058741.
Amin, M. (2018). Pengaruh Biaya Operasional Pendapatan Operasional (BOPO), Non Performing Loan (NPL) Dan Loan To Deposit Ratio (LDR) Terhadap Tingkat Profitabilitas Pada BPR Konvensional NTB Lombok Timur Tahun 2013-2017. Jmm Unram - Master of Management Journal, 7(2), 118–128. https://doi.org/10.29303/jmm.v7i2.390
Aprilia, J., & Handayani, S. R. (2018). Pengaruh Capital Adequacy, Biaya Operasional Per Pendapatan Operasional, Non Performing Loan, Dan Loan to Deposit Ratio Terhadap Return on Asset dan Return on Equity (studi pada bank umum swasta nasional devisa tahun 2012-2016). Jurnal Administrasi Bisnis (JAB), 61(3), 172–182.
Chandrarin, G. (2018). Metode Riset Akuntansi Pendekatan Kuantitatif (A. Susila & P. Puji Lestari (eds.); kedua). Salemba Empat.
Cicih Catur Setiyani, S., & Suria Manda, G. (2021). Pengaruh Non Performing Loan Dan Loan To Deposit Ratio Terhadap Return on Assets Pada Bank Bumn Periode 2009-2019. E-Jurnal Ekonomi Dan Bisnis, 10(03), 135–146. https://ojs.unud.ac.id/index.php/EEB/index
Fransiskus, Y. B. S., & Aba, X. L. (2019). Implication of Capital Liquidity to the Profitability of Commercial Banks in Indonesia. 10(2), 112–117. https://doi.org/10.7176/RJFA
Hanifa, R., Trianto, A., & Hendrich, M. (2019). Determinan Profitabilitas Bank Perkreditan Rakyat di Kota Palembang Periode 2013-2018. Mbia, 18(3), 73–89. https://doi.org/10.33557/mbia.v18i3.682
Hery, H. (2018). Analisis Laporan Keuangan (A. Adipramono (ed.); Cetakan 3). PT Grasindo.
Harahap, Baru dan Tukino. (2020). Akuntansi Biaya. Batam: Batam Publisher.
Harahap, B., (2020), Akuntansi Biaya, Edisi 1, Kepulauan Riau : Batam Publisher
Korri, N. T. L., & Baskara, I. G. K. (2019). Pengaruh Capital Adequacy Ratio, Non Performing Loan, Bopo, Dan Loan To Deposit Ratio Terhadap Profitabilitas. E-Jurnal Manajemen Universitas Udayana, 8(11), 6577. https://doi.org/10.24843/ejmunud.2019.v08.i11.p10
Kristina, K., & Efriyenti, D. (2020). Analisis Non Performing Loan Dan Kualitas Aset Terhadap Profitailitas Pada Perusahaan Perbankan Yang Terdaftar Di OJK. Scientia Journal, 3(3), 10. https://ejournal.upbatam.ac.id/index.php/scientia_journal/article/view/3024
Nur Oktavia, R., & Kt. Sutrisna Dewi, S. (2017). Pengaruh Ldr, Car, Npl, Bopo terhadap Profitabilitas Lembaga Perkreditan Desa di Kota Denpasar. E-Jurnal Manajemen Universitas Udayana, 6(10), 5607–5635.
Nurhasanah, D., & Maryono, M. (2021). Analisa Pengaruh Rasio Keuangan Terhadap Profitabilitas Pada Perusahaan Perbankan Periode 2016 – 2018. Keunis, 9(1), 85. https://doi.org/10.32497/keunis.v9i1.2317
Sartika, T., & Argo, putra prima. (2020). Pengaruh Rasio Keuangan Terhadap Profitabilitas Pada Bank Perkreditan Rakyat Di Kota Batam. Jurnal Akrab Juara, 5(3), 101–117. http://www.akrabjuara.com/index.php/akrabjuara/article/view/1168
Sudarmawanti, E., & Pramono, J. (2017). Pwngaruh CAR, NPL, BOPO, NIM Dan LDR Terhadap ROA (Studi kasus pada Bank Perkreditan Rakyat di Salatiga yang terdaftar di Otoritas Jasa Keuangan Tahun 2011-2015). Among Makarti, 10(1), 1–18. https://doi.org/10.52353/ama.v10i1.143
Sunaryo, D. (2020). The Effect Of Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Non-Performing Loan (NPL), and Loan To Deposit Ratio (LDR) Against Return On Asset (ROA) In General Banks In Southeast Asia 2012-2018. Ilomata International Journal of Management, 1(4), 149–158. https://doi.org/10.52728/ijjm.v1i4.110
Susanto, S., & Wage, S. (2022). Analisis Non Performing Loan dan Loan to Deposit Ratio terhadap Profitabilitas Bank Perkreditan Rakyat Di Kota Batam. Scientia Journal, 5(1), 13. https://forum.upbatam.ac.id/index.php/scientia_journal/article/view/4638
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
This work is licensed under a Creative Commons Attribution 4.0 International License.
