Pengaruh Rasio Capital Adequacy Ratio, Net Interest Margin, Non Performing Loan Terhadap Return On Asset Bank Konvensional Periode 2014 -2022
Abstract
This research was conducted to fill the gap in previous studies regarding the differing opinions on the impact of Capital Adequacy Ratio, Net Interest Margin, and Non-Performing Loan on Return on Assets (ROA). The focus was on the phenomenon of the gap in the relationship between ROA and bank financial performance. The aim was to evaluate the influence of Capital Adequacy Ratio, Net Interest Margin, and Non-Performing Loan on ROA both separately and together in these banks during the period of 2014-2022. The research method employed was a quantitative approach using purposive sampling technique to select samples consisting of five leading conventional banks in Indonesia. The analysis results using multiple linear regression and hypothesis testing revealed that the impact of Capital Adequacy Ratio on ROA was not significant, Net Interest Margin had a significant positive impact on ROA, Non-Performing Loan had a significant negative impact on ROA, and collectively, Capital Adequacy Ratio, Net Interest Margin, and Non-Performing Loan had an impact on ROA.
References
Fakhruddin, I., & Purwanti, T. (2015). Pengaruh Rasio Kesehatan Bank Terhadap Kinerja Keuangan Bank Syariah Periode 2010-2013. Kompartemen: Jurnal Ilmiah Akuntansi, 13(2).
Harun, U. (2016). Pengaruh Ratio-ratio Keuangan Car, Ldr, Nim, Bopo, Npl Terhadap Roa. Jurnal Riset Bisnis dan Manajemen, 4(1), 67-82.
Hasoloan, J. (2014). Ekonomi Moneter. Deepublish.
Ikhwal, N. (2016). Analisis ROA dan ROE Terhadap Profitabilitas Bank Di Bursa Efek Indonesia. Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan, 1(2), 211-227.
Imam Ghozali. (2011). Aplikasi Analisis Multivariate dengan Program IMB SPSS 19. Semarang. Badan Penerbit Undip.
Prasanjaya, A. Y., & Ramantha, I. W. (2013). Analisis pengaruh rasio CAR, BOPO, LDR dan ukuran perusahaan terhadap profitabilitas bank yang terdaftar di BEI. E-Jurnal Akuntansi Universitas Udayana, 4(1), 230-245.
Raharjo, D. P. A., Setiaji, B., & Syamsudin, S. (2014). Pengaruh Rasio Car, Npl, Ldr, Bopo, Dan Nim Terhadap Kinerja Bank Umum Di Indonesia. Jurnal Manajemen Dayasaing, 16(2), 7-12.
RESTIYANA, R., & MAHFUD, M. K. (2011). ANALISIS PENGARUH CAR, NPL, BOPO, LDR, DAN NIM TERHADAP PROFITABILITAS PERBANKAN (Studi pada bank umum di Indonesia periode 2006-2010) (Doctoral dissertation, Universitas Diponegoro).
Rindawati, E. (2007). Analisis Perbandingan Kinerja Keuangan Perbankan Syariah dengan Perbankan Konvensional.
ROA, B. (2012). Pengaruh rasio kesehatan bank terhadap kinerja keuangan bank umum syariah dan bank konvensional di indonesia. Jurnal Analisis, 1(1), 79-86.
V. Wiratna Sujarweni. (2014). SPSS untuk Penelitian. Yogyakarta: Pustaka baru Press
Widowati, S. A., & Suryono, B. (2015). Pengaruh rasio keuangan terhadap profitabilitas perbankan di Indonesia. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 4(6).
Ikhwal, N. (2016). Analisis Roa Dan Roe Terhadap Profitabilitas Bank Di Bursa Efek Indonesia. Al-Masraf : Jurnal Lembaga Keuangan Dan Perbankan, 1(2), 211–227. http://journal.febi.uinib.ac.id/index.php/almasraf/article/view/57
Pinasti, W. F. (2018). the Effect of Car, Bopo, Npl, Nim and Ldr To Bank Profitability. VII(1). www.idx.co.id.
Ponttie. (2007). Analisis Pengaruh Rasio-rasio Keuangan Terhadap Kinerja Bank Umum di Indonesia (Studi Empiris Bank-bank Umum Yang Beroperasi Di Indonesia). Tesis, 1–65.
Priyanto, D., Raharjo, A., Setiaji, B., & Syamsudin, D. (2014). Pengaruh Rasio Car, Npl, Ldr, Bopo, Dan Nim Terhadap Kinerja Bank Umum Di Indonesia. Jurnal Manajemen Dayasaing, 16(2), 7–12.
Rembet, W. E. C., & Baramuli, D. N. (2020). Pengaruh Car, Npl, Nim, Bopo, Ldr Terhadap Return on Asset (Roa) (Studi Pada Bank Umum Swasta Nasional Devisa Yang Terdaftar Di Bei). Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 8(3), 342–352.
Santoso, R. A., & Handayani, A. (2019). Pengaruh Debt To Equity Ratio Terhadap Dividend Payout Ratio Melalui Return on Asset. Manajerial, 6(2), 53. https://doi.org/10.30587/manajerial.v6i2.1013
Setyarini, A. (2020). ANALISIS PENGARUH CAR, NPL, NIM, BOPO, LDR TERHADAP ROA (Studi Pada Bank Pembangunan Daerah Di Indonesia Periode 2015-2018). Research Fair Unisri, 4(1), 282–290. https://doi.org/10.33061/rsfu.v4i1.3409
Supeno, W., & Aminudin, A. (2023). Analisis Pengaruh Npl, Nim Dan Car Terhadap Roa Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo, 9(2), 315. https://doi.org/10.35906/jep.v9i2.1629
Umum, B., Ramandhana, D. Y., Jayawarsa, A. A. K., & Azita, S. (2018). Warmadewa Economic Development Journal Ekonomi , Non Performing Loan ( NPL ) dan Capital Adequa- cy Ratio ( CAR ) terhadap Penyaluran Kredit Usaha Rakyat. 1(1).
Warsa, N. M. I. U. P., & Mustanda, I. K. (2016). Pengaruh CAR, LDR dan NPL Terhadap ROA pada Sektor Perbankan di Indonesia. E-Jurnal Manajemen Unud, 5(5), 2842–2870.
Widowati, S. A., & Suryono, B. (2015). Pengaruh Rasio Keuangan Terhadap Profitabilitas Perbankan Di Indonesia. Jurnal Ilmu & Riset Akuntansi, 4(6), 1–15.
Yogi Prasanjaya, A. A., & Ramantha, I. W. (2013). Analisis Pengaruh Rasio Car, Bopo, Ldr Dan Ukuran Perusahaan Terhadap Profitabilitas Bank Yang Terdaftar Di Bei. Jurnal Akuntansi Universitas Udayana, 41, 2302–8556.
Abstract viewed = 14 times
PDF (Bahasa Indonesia) downloaded = 9 times
