Pengaruh Rasio Keuangan Terhadap Profitabilitas Pada Bank Persero Di Bursa Efek Indonesia

Sri Rusiyati

Abstract


This research was aims to determine the effect of financial ratios on profitability at state banks in the Indonesia Stock Exchange (IDX). The research period is taken for 5 years starting from 2013 to 2017. Data collection in this research uses secondary data in the form of data collecting from the annual bank financial statement published on the Indonesia Stock Exchange and by each state-owned bank. The sample consisted of 4 state-owned banks i.e. PT Bank Negara Indonesia (Persero) Tbk, PT Bank Rakyat Indonesia (Persero) Tbk, PT Bank Tabungan Negara (Persero) and PT Bank Mandiri (Persero). The independent variables in this research is the financial ratio consisting of Net Interest Margin (NIM), Loan Deposit Ratio (LDR) and Operational Income to Operating Income (BOPO) which affect profitability, namely Return On Assets (ROA) as an independent variable, and the analysis has been done using multiple linear regression analysis. The result of this research shows that partially there is a positive and significant influence between NIM and LDR on ROA and there is a negative and significant influence between BOPO on ROA. Factors that affect on Profitability (ROA) can be explained by the independent variables of 98.2% caused by NIM, BOPO and LDR, while the remaining 1.8% is caused by other factors not included in this research such as inflation, monetary policy, exchange rate etc

Full Text:

PDF

References


Arif Sugiono Dan Edu.U (2011). Panduan Praktis Dasar Analisa Laporan Keuangan, Jakarta: Grasindo

Avrita, R. D., & Pangestuti, I. R. D. (2016). Analisis Pengaruh CAR, NPL, LDR, NIM, dan BOPO Terhadap Profitabilitas Bank (Perbandingan Bank UmumGo Public Dan Bank Umum Non Go Public Di Indonesia Periode Tahun 2011-2014). Diponegoro Journal Ofmanagement, 5(2), 1–13.

Eng, T. S. (2013). Pengaruh Nim, Bopo, Ldr, Npl & Car Terhadap Roa Bank Internasional Dan Bank Nasional Go Public Periode 2007 – 2011. Dinamika Manajemen ISSN: 2338 – 123X, 1(3), 153–167.

Harun, U. (2016). Pengaruh Ratio-Ratio Keuangan CAR, LDR, NIM, BOPO, NPL Terhadap ROA. Jurnal Riset Bisnis Dan Manajemen, 4(1), 67–82.

Jumhana, C. S. (2017). Pengaruh Rasio Likuiditas Dan Rasio Aktivitas Terhadap Profitabilitas Pada Koperasi Karyawan PT Surya Toto Indonesia. Jurnal Sekuritas, 11(22), 54–73.

Laporan Keuangan PT Bank Negara Indonesia (Persero) Tbk.tahun 2013-2017.

Laporan Keuangan PT Bank Rakyat Indonesia (Persero) Tbk. tahun 2013-2017.

Laporan Keuangan PT Bank Tabungan Negara (Persero). tahun 2013-2017.

Laporan Keuangan PT Bank Mandiri (Persero) Tbk. tahun 2013-2017.

Rusiyati, S. (2018). Analisis Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba Pada Bank Persero di Indonesia. Cakrawala, XVIII(1), 37–42. Retrieved from http://ejournal.bsi.ac.id/ejurnal/index.php/cakrawala/article/view/3268

Soentoro Ali Idris. (2003). Metodologi Penelitian Bisnis. Jakarta: CV Taramedia

Suparmoko. M (1999). Metode Penelitian Praktis (edisi Keempat). Yogyakarta : BPFE

Suwandi, J., & Oetomo, H. W. (2017). Pengaruh CAR, NPL, BOPO dan LDR Terhadap ROA Pada BUSN Devisa. Jurnal Ilmu Dan Riset Manajemen, 6(7), 1–21.

Wibowo, E. S., & Syaichu, M. (2013). Analisis pengaruh suku bunga, inflasi, car, bopo, npf terhadap profitabilitas bank syariah. Diponegoro Journal of Accounting, 2(2), 1–10.

Yatiningsih. (2015). Analisis Pengaruh BOPO, LDR, NPL, Size, CAR dan NIM terhadap ROA (Studi pada Bank Umum Konvensional Yang Listing di Bursa Efek Indonesia Periode 2009-2013), 4(3), 1–10.




DOI: https://doi.org/10.31294/moneter.v5i2.4447

DIPUBLIKASIKAN OLEH LPPM UNIVERSITAS BINA SARANA INFORMATIKA
JL. DEWI SARTIKA NO. 289, CAWANG, JAKARTA TIMUR TELP : 021-8010836, EXT. 202
Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License