Determinan Profitabilitas Dengan Rasio Pinjaman Terhadap Simpanan Sebagai Variabel Moderasi

Rahman Sastrawan, Edi Saputra, Nia Pratiwi

Abstract


The establishment of a banking company can improve the economy and people's welfare. Banking companies distribute funds to the public in the form of loans, so that economic activity runs well. Banking companies also have the main goal of increasing profits or profitability by measuring the value of Return on Assets (ROA). Profitability can be influenced by several factors, namely, Non Performing Loans (NPL) and Capital Adequacy (CAR). The purpose of this study is to see how much influence NPL and CAR have on profitability (ROA): Loan to Deposit Ratio (LDR) as a moderating variable. Secondary research data is in the form of financial statements of publicly listed companies (Tbk) of public and government private banks registered with the Financial Services Authority (OJK) in the 2019-2021 period, using a purposive sampling technique. Hypothesis testing uses the WarpPLS application with the Structural Equation Modeling (SEM) approach. The results showed that NPL had a significant negative effect on ROA, while CAR had a positive effect on ROA. LDR does not moderate NPL and CAR on the profitability of banking companies. This research is useful as a reference for research in the field of accounting, as well as providing information in making investment decisions in a banking company.


Keywords


NPL, CAR, LDR, ROA

Full Text:

PDF

References


Agustami, S., & Wirekso, A. M. (2013). Pengaruh Non Performing Loan (Npl) Teriiadap Profitabilitas. Jurnal Riset Akuntansi Dan Keuangan, 1(2), 112–122.

Astuti, R. P. (2015). Pengaruh Car, Npf, Fdr Dan Bopo Terhadap Profitabilitas. Jurnal Ilmiah Ekonomi Islam, 8(September), 152

Brigham, E. F., & Houston, J. F. (2018). Dasar-Dasar Manajemen Keuangan (14th Ed.). Salemba Empat.

Fanny, F., Wijaya, W., Indahwati, I., Silcya, M., Wijaya, V. C., & Ginting, W. A. (2020). Analisis Pengaruh Npl, Nim, Ldr, Dan Car Terhadap Profitabilitas (Roa) Pada Bank Pemerintah Konvensional Yang Terdaftar Di Bei. Jurnal Profita, 13(1), 112. Https://Doi.Org/10.22441/Profita.2020.V13.01.009

Fiscal, Y., & Lusiana, L. (2014). Pengaruh Capital Adequacy Ratio (Car), Loan To Deposit Ratio (Ldr), Biaya Operasional Dan Pendapatan Operasional (Bopo) Terhadap Profitabilitas Bpr. 5(2), 127–158.

Ghozali, I. (2018). Ghozali 2018. Aplikasi Analisis Multivariate Dengan Program Ibm Spss 25. Badan Penerbit Universitas Diponegoro: Semarang.

Ghozali, I., & Latan, H. (2015). Konsep, Teknik, Aplikasi Menggunakan Smart Pls 3.0 Untuk Penelitian Empiris. Bp Undip. Semarang.

Hamka. (2021). Pengaruh Non Performing Loan (Npl) Terhadap Profitabilitas Pada Pt. Bank Mandiri Persero Tbk. Yang Terdaftar Di Bursa Efek Indonesia (Bei). Pay Jurnal Keuangan Dan Perbankan, Vol. 3(No. 1,), 1–9.

Irham, F. (2017). Analisis Laporan Keuangan . Edisi 6: Alfabeta

Kasmir. (2018). Analisis Laporan Keuangan. Pt Raja Grafindo Persada.

Layaman. (2016). Analisis Pengaruh Capital Adequacy Ratio (Car) Dan Financing To Deposit Ratio (Fdr) Terhadap Profitabilitas Bank Syariah. Jurnal Kajian Ekonomi Dan Perbankan Syariah, 8(1), 305–316.

Nadi, L. (2016). Analisis Pengaruh Car, Npl Dan Nim Terhadap Profitabilitas Perbankan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Ilmiah Akuntansi Universitas Pamulang, 4(2), 1017–1036. Http://Openjournal.Unpam.Ac.Id/Index.Php/Jia/Article/View/183

Nursyahriana, A., Hadjat, M., & Tricahyadinata, I. (2017). Analisis Faktor Penyebab Terjadinya Kredit Macet. Forum Ekonomi, 19(1), 1. Https://Doi.Org/10.29264/Jfor.V19i1.2109

Peraturan Bank Indonesia No 15. (2013). Giro Wajib Minimum Bank Umum Dalam Rupiah Dan Valuta Asing Bagi Bank Umum Konvensional.

Putri, C. C., & Suhermin. (2015). Pengaruh Npl, Ldr, Car Terhadap Profitabilitas Bank Umum Swasta Nasional Devisa. Jurnal Ilmu Dan Riset Manajemen, 4(4), 1–16.

Putri, N. K. A. P., Wiagustini, L. P., & Abundanti, N. N. (2018). Pengaruh Npl, Car Dan Bopo Terhadap Profitabilitas Pada Bpr Di Kota Denpasar. E-Jurnal Manajemen Unud, 7(11), 6212 – 6238.

Putrianingsih, D. I., & Yulianto, A. (2016). Pengaruh Non Performing Loan (Npl) Dan Capital Adequacy Ratio (Car) Terhadap Profitabilitas. Management Analysis Journal, 5(2), 110–115.

Santoso, A. (2016). Peningkatan Profitabilitas Pada Industri Perbankan Go-Publik Di Indonesia. Esensi, 6(1), 1–16. Https://Doi.Org/10.15408/Ess.V6i1.3117

Suhandi. (2019). Pengaruh Capital Adequacy Ratio (Car) Terhadap Profitabilitas Dengan Loan To Deposit Ratio (Ldr) Sebagai Variabel Intervening Studi Empiris Pada Sektor Perbankan Bank Bumn Yang Tercatat Di Bursa Efek Indonesia (Bei). Jurnal Sains Manajemen, 5, 1–19. Https://E-Jurnal.Lppmunsera.Org/Index.Php/Sm/Article/View/1521

Widyastuti, P. F., & Aini, N. (2021). Pengaruh Car, Npl, Ldr Terhadap Profitabilitas Bank (Roa) Tahun 2017-2019. Jurnal Ilmiah Mahasiswa Akuntansi) Universitas Pendidikan Ganesha, 12(03), 2614–1930.

Yulianah, & Aji, T. S. (2021). Pengaruh Rasio Npl, Ldr, Nim, Bopo, Dan Car Terhadap Profitabilitas Bank Bumn Di Indonesia. Jurnal Bisnis Dan Ekonomi Islam, 6(2), 74–88.




DOI: https://doi.org/10.29103/jak.v11i1.9772

Article Metrics

 Abstract Views : 173 times
 PDF Downloaded : 2 times

Refbacks

  • There are currently no refbacks.


Copyright (c) 2023 Rahman Sastrawan

Jurnal Akuntansi dan Keuangan (JAK)

ISSN 2301-4717