Analisis Pengaruh Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), Beban Operasional Pendapatan Operasional (BOPO), dan Capital Adequacy Ratio (CAR) terhadap Return On Asset (ROA) pada Bank Umum yang terdaftar pada BEI (Studi kasus PT. Bank MNC, PT. BCA, dan PT. BTN [Persero] periode 2010-2014)

Authors

  • Ibram Pinondang Dalimunthe Universitas Pamulang

DOI:

https://doi.org/10.32493/jiaup.v4i1.139

Keywords:

Return On Assets, Loan to Deposit Ratio, Net Interest Margin, Operating Expenses Operating Income, and Capital Adequacy Ratio.

Abstract

Financial report aims to provide information regarding the financial position,
performance and changes in financial position. In addition the bank’s financial
statements are also aimed at decision making.This study examines whether the
effect of the Loan to Deposit Ratio, Net Interest Margin, Operating Expenses
Operating Income, and Capital Adequacy Ratio to Return On Assets in
commercial banks on the Stock Exchange with a case study PT Bank MNC
Internasional Tbk., PT Bank Central Asia Tbk., and PT Bank Tabungan Negara
Tbk. (Persero) by using data on the period 2010-2014. The data was then tested
using regression test panel fixed effect model. The authors found that there are
significant variables simultaneously on Loan to Deposit Ratio, Net Interest
Margin, Operating Expenses Operating Income, and Capital Adequacy Ratio on
Return On Assets. Partial results of the study showed that the variables Loan to
Deposit Ratio Significant and negative effect on Return On Assets, Net Interest
Margin variable significant and positive impact on the Return On Assets, variable
Operating Expenses Operating Income significant and negative impact on the
Return On Assets, and variable Capital Adequacy Ratio significant and positive impact on the Return On Assets. The relationship between the independent
variable on the dependent variable is equal to 97.8611%, which means that the
remaining 2.1389% is influenced by other variables not included in the
model.Based on research with panel data analysis, the authors found that there
are individual effect that are fixed (fixed effect).

Published

2017-03-22

Issue

Vol. 4 No. 1 (2016): Jurnal Ilmiah Akuntansi Universitas Pamulang

Section

Articles

License

Authors who publish with this journal agree to the following terms:

    1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
    2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
    3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).

JIAUP: Jurnal Ilmiah Akuntansi Universitas Pamulang have CC-BY-SA or an equivalent license as the optimal license for the publication, distribution, use, and reuse of scholarly work.

In developing strategy and setting priorities, JIAUP: Jurnal Ilmiah Akuntansi Universitas Pamulang recognize that free access is better than priced access, libre access is better than free access, and libre under CC-BY-SA or the equivalent is better than libre under more restrictive open licenses. We should achieve what we can when we can. We should not delay achieving free in order to achieve libre, and we should not stop with free when we can achieve libre.