DETERMINAN RETURN ON ASSET PADA BANK BUMN
Keywords:
Capital Adequacy Ratio, Loan to Deposit Ratio, Return On Asset
Abstract
Penelitian pada bank BUMN yang tercatat di Bursa Efek Indonesia bertujuan untuk membuktikan bagaimana pengaruhnya Capital Adequacy Ratio dan Loan to Deposit Ratio terhadap Return On Asset baik secara parsial maupun simultan. Dalam penelitian ini digunakan metode asosiatif kausal dengan pendekatan kuantitatif. Dengan rentang waktu penelitian selama 8 tahun, digunakan purposive sampling untuk mendapatkan 4 bank BUMN (2014-2021). Laporan tahunan dari masing-masing bank BUMN digunakan sebagai data sekunder. Dengan menggunakan SPSS 22, data dianalisis melalui pengujian asumsi klasik, analisis regresi linier berganda, koefisien determinasi, koefisien korelasi, serta pengujian hipotesis. Uji t mengindikasikan bahwa Return On Asset tidak dipengaruhi oleh Capital Adequacy Ratio tetapi dipengaruhi oleh Loan to Deposit Ratio. Sedangkan pada uji F didapatkan bahwa Capital Adequacy Ratio dan Loan to Deposit Ratio dapat mempengaruhi Return On Asset
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References
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Puspitasari, D. M., Maharani, A., Artika, Prastiawati, L. R., Anwar, R. A. F., & Maulana, T. (2022). Indicators of Bank Default: Empirical Study of Rural Banks in Indonesia. CENTRAL ASIA AND THE CAUCASUS, 23(1), 4401–4408. https://doi.org/10.37178/ca-c.23.1.338
Rahmi, Y., & Sumirat, E. (2021). A Study of the Impact of ALMA to Profitability During the Covid-19 Pandemic. International Journal of Business, Economics and Law, 24(3), 54–65.
Rifansa, M. B., & Pulungan, N. A. F. (2022). The Effect of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR) and Operational Costs and Operational Revenue (BOPO) On Return On Assets (ROA) in Bank IV Indonesia. Budapest International Research and Critics Institute-Journal, 5(2), 15723–15737. https://doi.org/10.33258/birci.v5i2.5484
Salim, M. N., & Mundung, L. O. (2020). ROA Determinants and Impacts on CAR (Study in the Five Largest Private Banks in Indonesia 2009-2018). Dinasti International Journal of Economics, Finance & Accounting, 1(4), 629–641. https://doi.org/10.38035/DIJEFA
Setiawan, Y., Mulyadi, & Nupus, M. (2021). The Effect of Capital Adequacy Ratio and Loan to Deposit Ratio on Banking Profitability. Bina Bangsa International Journal of Business and Management, 1(1), 79–89. https://doi.org/10.46306/bbijbm.v1i1.9
Wiranthie, I. K., & Putranto, H. (2020). Analisis Pengaruh Capital Adequancy Ratio (CAR), Loan to Deposit Ratio (LDR) dan Non Performing Loan (NPL) terhadap Return On Asset (ROA). Jurnal Ekonomi, Manajemen Dan Perbankan, 6(1), 13–23. https://doi.org/10.35384/jemp.v6i1.229
Loen, B., & Ericson, S. (2008). Manajemen Aktiva Pasiva Bank Devisa. Jakarta: Grasindo.
Thian, A. (2021). Manajemen Perbankan. Yogyakarta: Andi Publisher.
Amalia, S., & Nugraha, N. M. (2021). The Impact of Financial Ratio Indicators on Banking Profitability in Indonesia. Turkish Journal of Computer and Mathematics Education, 12(8), 580–588. https://doi.org/10.17762/turcomat.v12i8.2839
Arsew, Tantiara, V., Kisman, Zainul, Sawitri, & Nyoman, N. (2020). Analysis of the Effect of Loan to Deposit Ratio, Non-Performing Loans and Capital Adequacy Ratio on Return On Assets with Good Corporate Governance as Intervening Variable in Banking Companies Listed in the Corporate Governance Perception Index (CGPI) for. Journal of Economics and Business, 3(1), 115–130. https://doi.org/10.31014/aior.1992.03.01.182
Azmy, A., Febriansyah, I., & Munir, A. (2019). The Effect of Financial Performance Ratios on Conventional Bank Profitability in Indonesia Stock Exchange. Jurnal Ilmial Bidang Ilmu Ekonomi, 14(2), 84–103.
Bata, Y. N., Trisnawati, E., & Budiono, H. (2021). The Effects of Capital and Liquidity on Profitability with Credit Problem as a Moderating Variable Among Conventional Commercial Banks. Tenth International Conference on Entrepreneurship and Business Management 2021, 653, 56–62. https://doi.org/10.2991/aebmr.k.220501.010
Fauziah, R. S., & Fadhilah, N. H. K. (2021). The Impact of Credit Risk on the Profitability with Characteristics Bank as Control Variables. Jurnal RAK (Riset Akuntansi Keuangan), 6(2), 239–253.
Kustiningsih, N., Kalbuana, N., Rochman, A. S., Farid, M. M., Bharmawan, A. S., Farida, I., Sholikha, S. M., Setiawan, D., Hidayat, W., Rusdiyanto, Junus, O., Amar, S. S., Suryansah, A., & Pramitasari, D. A. (2020). Study Ratio Financial of Bank Performance: Evidence From Indonesia. PalArch’s Journal of Archaeology of Egypt / Egyptology, 17(11), 6571–6605.
Lestari, S. P., Wahyuni, S. F., & Affandi, W. S. (2022). The Influence of Capital Adequacy Ratio, Net Interest Margin and Operational Costs of Operating Revenue on Return On Asset with Loan Todeposit Ratio as Intervening Variable. Multidiciplinary Output Research For Actual and International Issue, 2(2), 189–208. https://doi.org/10.54443/morfai.v2i2.244
Mandagie, Y. R. O. (2021). Analyzing the Impact of CAR, NIM and NPL on ROA of Banking Companies (An Empirical Study on BEI Listed Companies). INQUISITIVE, 1(2), 72–87.
Marlina, R. (2022). Determinants of Bank Profitability in Indonesia Based on Commercial Bank Business Activities (BUKU). Journal of Business and Finance in Emerging Markets, 5(1), 31–46. https://doi.org/10.32770/jbfem.vol531-46
Nasution, R. S. A. (2021). The Influence of BOPO LDR, and Leverage on Financial Performance (ROA) in Banking Companies Listed on Bursa Effects Indonesia. Enrichment: Journal of Management, 12(1), 352–357. https://doi.org/10.35335/enrichment.v12i1.240
Pratami, A. F. (2021). Pengaruh CAR, LDR, dan Inflasi terhadap ROA pada Bank Umum yang Terdaftar di BEI. Indonesian Journal of Economics and Management, 1(2), 410–418. https://doi.org/10.35313/ijem.v1i2.2508
Puspitasari, D. M., Maharani, A., Artika, Prastiawati, L. R., Anwar, R. A. F., & Maulana, T. (2022). Indicators of Bank Default: Empirical Study of Rural Banks in Indonesia. CENTRAL ASIA AND THE CAUCASUS, 23(1), 4401–4408. https://doi.org/10.37178/ca-c.23.1.338
Rahmi, Y., & Sumirat, E. (2021). A Study of the Impact of ALMA to Profitability During the Covid-19 Pandemic. International Journal of Business, Economics and Law, 24(3), 54–65.
Rifansa, M. B., & Pulungan, N. A. F. (2022). The Effect of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR) and Operational Costs and Operational Revenue (BOPO) On Return On Assets (ROA) in Bank IV Indonesia. Budapest International Research and Critics Institute-Journal, 5(2), 15723–15737. https://doi.org/10.33258/birci.v5i2.5484
Salim, M. N., & Mundung, L. O. (2020). ROA Determinants and Impacts on CAR (Study in the Five Largest Private Banks in Indonesia 2009-2018). Dinasti International Journal of Economics, Finance & Accounting, 1(4), 629–641. https://doi.org/10.38035/DIJEFA
Setiawan, Y., Mulyadi, & Nupus, M. (2021). The Effect of Capital Adequacy Ratio and Loan to Deposit Ratio on Banking Profitability. Bina Bangsa International Journal of Business and Management, 1(1), 79–89. https://doi.org/10.46306/bbijbm.v1i1.9
Wiranthie, I. K., & Putranto, H. (2020). Analisis Pengaruh Capital Adequancy Ratio (CAR), Loan to Deposit Ratio (LDR) dan Non Performing Loan (NPL) terhadap Return On Asset (ROA). Jurnal Ekonomi, Manajemen Dan Perbankan, 6(1), 13–23. https://doi.org/10.35384/jemp.v6i1.229
Published
2024-01-22
How to Cite
Purnomo, H., & Nurcahyani, I. S. (2024). DETERMINAN RETURN ON ASSET PADA BANK BUMN. TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN, 3(5), 973-980. https://doi.org/10.55047/transekonomika.v3i5.567
Section
Articles
Copyright (c) 2024 Hadi Purnomo
This work is licensed under a Creative Commons Attribution 4.0 International License.
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