PENGARUH CAPITAL ADEQUENCY RATIO (CAR), LOAN TO DEPOSIT RATIO (LDR), BIAYA OPERASIONAL DIBANDING PENDAPATAN OPERASIONAL (BOPO), NON PERFORMING LOAN (NPL) DAN NET INTEREST MARGIN (NIM) TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN DI INDONESIA

PENGARUH CAPITAL ADEQUENCY RATIO (CAR), LOAN TO DEPOSIT RATIO (LDR), BIAYA OPERASIONAL DIBANDING PENDAPATAN OPERASIONAL (BOPO), NON PERFORMING LOAN (NPL) DAN NET INTEREST MARGIN (NIM) TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN DI INDONESIA

• By Marginingsih, Ratnawaty;
• Magister Manajemen
• 117

This study is aimed to analyze the influence of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Operating Expenses to Operating Income (BOPO), Non Performing Loan (NPL) and Net Interest Margin (NIM) of the Banking Financial Performance as measured by Return On Assets (ROA) and Return On Equity (ROE).The research object is the commercial banks operating in Indonesia in 2013. The determination of the sampling technique is saturated or census sampling which is where all members of the population used as a meaningful sample meant the sample used the same as the population. Total sample is taken from the rating of 120 commercial banks in Indonesia by Infobank Research Bureau for the year of 2013. The analysis technique used is multiple regression analysis. Because the data used is secondary data, then before using multiple regressions, classical assumption analysis performed in advance.From the results of the simultaneous hypothesis test (F test) showed that CAR, LDR, BOPO, NPL and NIM, jointly have a significant impact on ROA and ROE with a significance level of 0.000. While the results of the t test showed CAR, NPL, BOPO and NIM partially effect on ROA and ROE. While LDR partially influences on ROA, it does not partially effects on ROE. Positive sign on the NPL variable can be explained that the ROA and ROE for the year remains high despite the high value of NPL. Based on R² test showed that the capabilities of the independent variable on the dependent variable ROA amounted to 72,5%, while the remaining 27,5% is influenced by other factors beyond the independent factors used in this study. While R² test against ROE is 38,7% while the remaining 61,3% is influenced by other factors beyond the independent factors used in this study.

• Katakunci Permodalan, Likuiditas, Efisiensi Operasi, Risiko Kredit, Risiko Pasar, Kinerja Keuangan
• URL http://
• Penerbit ,

REFERENSI

Alkhatib, Akram and Harshch. 2012. “Financial Performance of Palestinian Commercial Banks”. International Journal of Business and Social Science, Vol.3, No.3, February, pp.175-184.

Athansoglou, Brissimis. 2006. “Bank – Specific, Industry – Specific and macroeconomics Determinants of Bank Probability”. Working Paper Bank of Greece, No. 25, June.

Bank Indonesia, 2014. Statistik Perbankan Indonesia. Bank Indonesia, Vol. 12, No. 2, Januari 2014.

Dendawijaya, Lukman. 2009. Manajemen Perbankan. Jakarta: Ghalia Indonesia.

Dietrich, Andreas and Gabriella Wanzenried 2010, “Determinants of bank profitability before and during the crisis: Evidence from Switzerland”. Econpapers.repec.org, Vol.21, No.3, January, pp.307-327.

Fahmi, Irham. 2013. Analisis Laporan Keuangan. Bandung: Alfabeta.

Ghozali, Imam. 2013. Aplikasi Analisis Multivariate dengan Program SPSS. Semarang: Badan Penerbit Universitas Diponegoro.

Gujarati, Damodar N. 2003. Basic Economics. NY: McGraw Hill Companies.

Hanafi, Mamduh M. 2008, Manajemen Keuangan. Yogyakarta: BPFE.

Harahap, Sofyan Syafri. 2007. Analisa Kritis Atas Laporan Keuangan. Jakarta: PT. Raja Grafindo Persada.

Hasibuan, Malayu S.P. 2008. Dasar-Dasar Perbankan. Jakarta: Bumi Aksara.

Ikatan Akuntan Indonesia. 2002, Standar Akuntansi Keuangan. Jakarta : Salemba Empat.

Ikatan Akuntan Indonesia. 2010. Standar Akuntansi Keuangan. Jakarta : Salemba Empat.

Infobank, 2014. ”Rating Bank Memburu Laba di Tengah Ketidakpastian”, No.423, Juni, pp.29-33.

Jumingan. 2006. Analisa Laporan Keuangan.  Jakarta: Bumi Aksara.

Kasmir, S.E, M.M. 2010. Dasar-Dasar perbankan Perbankan. Jakarta: Raja Graffindo Persada.

Kasmir, S.E, M.M. 2011. Manajemen Perbankan. Jakarta: PT Raja Graffindo Persada.

Lin, Xiaochi and Zhang Yi. 2008. Bank Ownership Reform and Bank Performance in China. Journal of Banking & Finance xxx (2008) xxx-xxx.

Lipunga, Andrew Munthopa. 2014. “Determinants of Profitability of Listed Commercial Banks in Developing Countries: Evidence from Malawi”. Research Journal of Finance and Accounting, Vol.5, No.6, Maret, pp.41-49.

Mawardi, Wisnu, 2005. ”Analisis Faktor Faktor yang Mempengaruhi Kinerja Keuangan Bank Umum di Indonesia (Studi Kasus pada Bank Umum dengan Total Asset Kurang dari 1 Triliun)”. Jurnal Bisnis Strategi, Vol.14, No.1, Juli, pp.83-94.

Munawir, 2004. Analisa laporan Keuangan.Yogyakarta: Liberty.

Peraturan Bank Indonesia Nomor 6/10/PBI/2004 tanggal 12 April 2004 tentang Sistem Penilaian Tingkat Kesehatan Bank Umum.

Prasnanugraha, Ponttie. 2007. “Analisis Pengaruh Rasio-Rasio Keuangan Terhadap Kinerja Bank Umum Di Indonesia”. Tesis Magister Akuntansi Fakultas Ekonomi Universitas Diponegoro. (Dipublikasikan) http://www. eprints.undip.ac.id

 Rivai, veithzal, Andria Permata Veithzal, dan Ferry N Idroes. 2007. Bank and Financial Institution Management. Jakarta: Rajawali Pers.

Riyanto, Bambang. 2001. Dasar-Dasar Pembelanjaan Perusahaan. Yogyakarta: BPFE Gajah Mada.

Siamat, Dahlan. 2005. Manajemen Lembaga Keuangan. Jakarta: Fakultas Ekonomi Universitas Indonesia.

Sugiyono. 2010. Statistika Untuk Penelitian. Bandung: Alfabeta.

Sugiyono. 2012. Metode Penelitian Bisnis. Bandung: Alfabeta.

Surat Edaran No.13/24/DPNP tanggal 25 Oktober 2011 tentang Penilaian Tingkat Kesehatan Bank Umum.

Sutrisno. 2009. Manajemen Keuangan Teori, Konsep dan Aplikasi. Yogyakarta: Ekonisia.

Suyono, Agus 2005. “Analisis Rasio-rasio Bank Yang Berpengaruh Terhadap Return On Asset”. Tesis Program Pasca Sarjana Magister Manajemen Universitas Diponegoro. (Dipublikasikan) http://www. eprints.undip.ac.id

Tridiyani, Nindita 2011. “Pengaruh Penilaian Tingkat Kesehatan Bank Terhadap Kinerja Bank”. Tesis Program Pasca Sarjana Magister Manajemen Universitas Indonesia. (Dipublikasikan) http://www.lib.ui.ac.id

Untung, Budi, H. 2005. Kredit Perbankan di Indonesia. Yogyakarta: Andi Offset.

Yuliani, 2007. “Hubungan Efisiensi Operasional dengan Kinerja Profitabilitas Pada Sektor Perbankan Yang Go Public Di Bursa Efek Jakarta”, Jurnal Manajemen dan Bisnis Sriwijaya. Vol 5, No 10, Desember 2007.