PENGARUH CAPITAL ADEQUACY RATIO DAN NON PERFORMING LOAN TERHADAP KINERJA KEUANGAN PERBANKAN YANG TERDAFTAR DI BEI

Authors

  • Ramadhana Febriana Universitas Putera Batam
  • Dian Efriyenti Universitas Putera Batam

Keywords:

Capital Adequacy Ratio; Non Performing Loan; Return On Assets; Banking Financial Perfomance

Abstract

This research have purpose to find out the influence give by capital adequacy ratio and non performing loan to banking financial perfomance which have been listed in Indonesia Stock Exchange (IDX). The population in this research is 43 banking companies which have been listed in Indonesia Stock Exchange (IDX) and there 20 companies which have been meet the criteria samples selected. The financial statement data have been obtained from IDX Batam representative. The research result by F test show that have significant influence which mean that simultaneously capital adequacy ratio and non performing loan give significant influence to Return On Assets, therefore the regresion model of this research are feasibel to be observed. Partially, by using t test it have been obtained that capital adequacy ratio variable not have any significant influence to return on assets, meanwhile the non performing loan variable have significant influence to return on assets.

References

Kansil, D., Murni, S., & Tulung, J. E. (2017). Pengaruh Risiko Perbankan Terhadap Kinerja Keuangan Tahun 2013-2015 (Bank Pembangunan Daerah SeIndonesia), 5(3), 3508–3517. https://doi.org/ISSN: 2303-1174
Kunarsih, Andini, R., & Suprijanto, A. (2018). Pengaruh Nim, Npl Dan Ldr Terhadap Kinerja Keuangan (Roa) Dengan Car Sebagai Variabel Intervening (Studi Kasus Bank BUMN yang Terdaftar di BEI Periode Tahun 2012-2016). Journal of Accounting, 20, 1–19.
Margaretha, F., & Letty. (2017). FaktorFaktor yang Memengaruhi Kinerja Keuangan Perbankan Indonesia, 6(1), 254.
Maria, A. (2015). Pengaruh Car, Bopo, Nim, Npl Dan Ldr Terhadap Roa : Studi Kasus Pada 10 Bank Terbaik Di Indonesia. Jurnal Ilmiah Mahasiswa Universitas Surabaya, 4(1), 1–19. https://doi.org/ISSN: 2460-1586
Matindas, A. M., Pangemanan, S. S., & Saerang, D. P. E. (2015). Pengaruh Capital Adequacy Ratio (Car), Bopo Dan Non Performing Loan (Npl) Terhadap Kinerja Keuangan Perbankan Di Indonesia. Going Concern, 15, 52–66. https://doi.org/ISSN: 1907-9737
Taswan. (2014). Akuntansi Perbankan: Transaksi dalam Valuta Rupiah. In UPP STIM YKPN (Edisi III, p. 427). Indonesia.
Yudiartini, D. A. S., & Dharmadiaksa, I. B. (2016). Pengaruh Rasio Keuangan Terhadap Kinerja Keuangan Sektor Perbankan Di Bursa Efek Indonesia. E-Jurnal Akuntansi Universitas Udayana, 1183–1209. https://doi.org/ISSN: 2302-8556

Downloads

Published

2019-07-01

Issue

Vol. 1 No. 2 (2019): Volume 1 No 2 2019

Section

Vol 1 no 2 2019