Banking Sector Profitability During The Covid-19 Pandemic
Abstract
Covid-19 has a crucial impact on various industrial sectors in Indonesia. One of the sectors affected is banking. Companies are guided to maintain maximum performance. Profitability is one indicator that reflects the company's performance. Profitability is the company's ability to earn profits during a certain period. In achieving maximum profitability, banks need to optimize the internal company that plays a role in achieving profitability. This study aims to examine the effect of Non Performing Loans (NPL), Loan to Deposit Ratio (LDR) on Return on Assets (ROA) through Net Interest Margin (NIM). The population of this research is the banking industry companies in Indonesia. The population in this study are 29 banks listed on the IDX. The method used in this study is a purposive sampling method, a sample of 24 banks listed on the Indonesia Stock Exchange was obtained. The data analysis technique used is path analysis. The findings of this study are that LDR has a significant negative effect on NIM, but a significant positive effect on ROA. NPL has a significant negative effect on NIM, and a significant negative effect on ROA. NIM was found to be able to partially mediate the effect of LDR on ROA. NIM mediates some of the NPL against ROA. The predictive ability of these three variables on ROA in this study was 22.5%, while the remaining 77.5% was influenced by other factors which were not included in the research model.
References
Ali, M., & Triyuliawan, R. L. (2017). Pengaruh Net Interest Margin (NIM), Biaya Operasional terhadap Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR) dan Non Performing Loan (NPL) terhadap Return on Assets (ROA). Jurnal Riset Akuntansi Dan Keuangan, 5(2), 1377–1392. doi:https://doi.org/10.17509/jrak.v5i2.7853
Astohar, A. (2020). Model Struktural Faktor yang Berpengaruh terhadap Profitabilitas Perbankan Go Public di Indonesia. Among Makarti, 13(1), 32–50. doi:10.52353/ama.v13i1.189
Brigham, E. F., & Houston, J. F. (2019). Fundamentals of Financial Management (15th Editi). Boston: Cengage Learning.
Cristina, K. M., & Artini, L. G. S. (2018). Pengaruh Likuiditas, Risiko Kredit, dan Dana Pihak Ketiga terhadap Profitabilitas pada Bank Perkreditan Rakyat (BPR). E-Jurnal Manajemen Universitas Udayana, 7(6), 3353–3383. doi:10.24843/EJMUNUD.2018.v07.i06.p18
Dendawijaya, L. (2009). Manajemen Perbankan. Jakarta: Ghalia Indonesia.
Dewi, L. E., Herawati, N. T., & Sulindawati, N. L. G. E. (2015). Analisis Pengaruh NIM, BOPO, LDR, dan NPL terhadap Profitabilitas (Studi Kasus pada Bank Umum Swasta Nasional yang Terdaftar pada Bursa Efek Indonesia Periode 2009-2013). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 3(1). doi:https://doi.org/10.23887/jimat.v3i1.4752
Eng, T. S. (2013). Pengaruh Net Interest Margin, Biaya Operasional Pendapatan Operasional, Loan to Deposit Ratio, Non Performing Loan & Capital Adequecy Ratio Terhadap ROA Bank Internasional Dan Bank Nasional Go Publik Periode 2007-2010. Jurnal Dinamika Manajemen, 1(3), 222–227. doi:https://doi.org/10.22437/jdm.v1i3.1473
Fauzi, E., Saraswati, T. O., & Ugut, G. S. (2022). The Impact of Covid-19 on The Profitability of Public Banks Listed in Indonesia. International Journal of Economics, Bussiness and Accounting Research (IJEBAR, 6(3), 1–30.
Fitria, N., & Sari, R. L. (2012). Analisis Kebijakan Pemberian Kredit Dan Pengaruh Non Performing Loan Terhadap Loan To Deposit Ratio Pada PT. Bank Rakyat Indonesia (Persero), Tbk Cabang Rantau, Aceh Tamiang.(Periode 2007-2011). Jurnal Ekonomi Dan Keuangan, 1(1), 88–101. Retrieved from https://garuda.kemdikbud.go.id/documents/detail/1428230
Harun, U. (2016). Pengaruh Ratio-Ratio Keuangan CAR, LDR, NIM, BOPO, NPL Terhadap ROA. Jurnal Riset Bisnis Dan Manajemen, 4(1), 67–82. Retrieved from https://ejournal.unsrat.ac.id/index.php/jrbm/article/view/12352
Herdhayinta, H., & Supriyono, R. A. (2019). Determinants of Bank Profitability: The Case of The Regional Development Bank (BPD Bank) in Indonesia. Journal of Indonesian Economy and Business, 34(1), 1–17. doi:10.22146/jieb.17331
Iskandar, Y. (2017). Effect of Non Performing Loan (NPL) and Loan to Deposit Ratio (LDR) to Net Interest Margin (NIM) of PT. Bank Tabungan Negara (Persero) Tbk. International Journal of Social Science and Economic Research, 2(3), 2669–2674. Retrieved from http://ijsser.org/more2017.php?id=168
Kasmir. (2011). Manajemen Perbankan: Edisi Revisi 2008. Jakarta: Rajawali.
Mandagie, Y. (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. Retrieved from https://journal.univpancasila.ac.id/index.php/INQUISITIVE/article/view/2245
Masdupi, E., & Defri. (2012). Pengaruh Capital Adequacy Ratio (CAR), Likuiditas dan Efisiensi Operasional terhadap Profitabilitas Perusahaan Perbankan yang Terdaftar di BEI. Jurnal Kajian Manajemen Bisnis, 1(1), 1–18. doi:https://doi.org/10.24036/jkmb.476700
Myers, S. C., & Majluf, N. S. (1984). Corporate Financing and Investment Decisions When Firms Have Information that Investors Do Not Have. Journal of Financial Economics, 13(2), 187–221. doi:10.1016/0304-405X(84)90023-0
Pandia, F. (2012). Manajemen Dana dan Kesehatan Bank. Jakarta: Rineka Cipta.
Patni, S. S., & Darma, G. S. (2017). Non Performing Loan, Loan to Deposit Ratio, Net Interest Margin, BOPO, Capital Adequacy Ratio, Return on Asset and Return on Equity. Jurnal Manajemen Bisnis, 14(2), 166–184. doi:https://doi.org/10.38043/jmb.v14i2.349
Pertiwi, L., & Susanto, L. (2019). Faktor Yang Mempengaruhi Profitabilitas Pada Perbankan Yang Terdaftar Di Bei. Jurnal Paradigma Akuntansi, 1(2), 282–291. doi:10.24912/jpa.v1i2.4701
Purba, P. L., & Triaryati, N. (2018). Pengaruh CAR, NPL, BOPO, dan LDR Terhadap Net Interst Margin Pada Perusahaan Perbankan Yang Terdaftar di BEI. E-Jurnal Manajemen Universitas Udayana, 7(1), 387–411. doi:10.24843/EJMUNUD.2018.v7.i01.p15
Putri, I. G. A. N. K., & Mustanda, I. K. (2019). Pengaruh Kecukupan Modal, Likuiditas, dan Non Performing Loan terhadap Profitabilitas pada LPD di Kota Denpasar. E-Jurnal Manajemen Universitas Udayana, 8(6), 3360–3387. doi:10.24843/EJMUNUD.2019.v08.i06.p03
Rahmayani, L., & Anggraini, D. T. (2021). Determinan Profitabilitas Industri Perbankan yang Terdaftar di Bursa Efek Indonesia. Jurnal Akuntansi Dan Governance, 2(1), 66–75. doi:10.24853/jago.2.1.66-75
Riyadi, S. (2014). Banking Assets and Liability Management (Ed. 3). Jakarta: Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia.
Rofiatun, N. F. (2016). Pengaruh Pangsa Pasar dan Indikator Perbankan terhadap Profitabilitas Bank Umum Syariah Indonesia. Journal of Islamic Economics Lariba, 2(1), 13–24. doi:10.20885/jielariba.vol2.iss1.art5
Ross, S. A. (1977). The Determination of Financial Structure: The Incentive-Signalling Approach. The Bell Journal of Economics, 8(1), 23. doi:10.2307/3003485
Sulibendika, K. A. (2016). Non Performing Loan, Biaya Operasional Terhadap Pendapatan Operasional, Sebagai Prediktor Loan to Deposit Ratio Dan Return on Assets Pada Perusahaan Perbankan Di Bursa Efek Indonesia. JAGADITHA: Jurnal Ekonomi & Bisnis, 3(1), 27–38. doi:https://doi.org/10.22225/jj.3.1.119.27-38
Susilawati, S., & Nurulrahmatiah, N. (2021). Pengaruh Non-Performing Loan (NPL) dan Loan to Deposit Ratio (LDR) terhadap Return on Asset (ROA) dengan Net Interest Margin (NIM) sebagai Variabel Mediasi pada Bank BUMN yang Terdaftar di BEI. Jurnal Maksipreneur: Manajemen, Koperasi, Dan Entrepreneurship, 11(1), 68–69. doi:10.30588/jmp.v11i1.833
Yuhasril. (2019). The Effect of Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Operational Efficiency (BOPO), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR), on Return on Assets (ROA). Research Journal of Finance and Accounting, 10(10), 166–176. doi:10.7176/RJFA/10-10-19
Zeuspita, A. C. A., & Yadnya, I. P. (2019). Pengaruh CAR, NPL, DER, dan LAR Terhadap ROA Pada Bank Umum Di Bursa Efek Indonesia. E-Jurnal Manajemen Universitas Udayana, 8(12), 7411–7430. doi:10.24843/EJMUNUD.2019.v08.i12.p25
Copyright (c) 2023 Jurnal Ekonomi & Bisnis JAGADITHA
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Abstract viewed = 262 times
PDF downloaded = 612 times
