The Effect Of Credit And Public Fund On Profit After Tax At PT. BJB Tbk And PT. BNI (Persero) Tbk
Abstract
Bank is one of the sectors that support the economic of Indonesia. BJB and BNI give funds to the public in the form of credit. Bank raises the maximum amount of public funds to operate own activities, their activities including credit distribution to public. In 2014, BJB has an decrease in after tax profit even though credit and public funds increased, similiarly with the same case to BNI in 2015. This research was conducted to find out whether credit and public funds affect earnings after tax in BJB and BNI. The method used in this research is associative quantitative by using descriptive statistical analysis, classical assumption test, multiple linear regression analysis. Hypothesis of this research use t test, f test, and coefficient of determinasi. The results of partial, credit have effect on profit after tax, and public funds haven’t affect the profit after tax. Based on the simultaneous test results obtained data that credit and public funds have a positive and significant effect to profit after tax of 71.8% and the remaining 28.2% influenced by variables that have not been studied.
Keywords: Credit, Public Fund, and Profit After Tax
References
Andhika Putu Bayu, I ketukSujana. (2016).Pengaruh Pertumbuhan Kredit, Dana Pihak Ketiga, dan Aplikasi Simstem Informasi Akuntansi Pada Kinerja Operasinal, Jurnal Akuntansi, 785.
Anis, Chariri, Imam Ghozali. (2003).Teori Akuntansi, (Semarang : Universitas Diponogoro). 216.
Antara I Gede Agus, I Wayan Bagia, Wayan Cipta. (2014) Pengaruh Tabungan dan Kredi tBermasalah Terhadap Laba Pada Lembaga Perkreditan Desa(LPD), Jurnal Manajemen, Vol 2.
Baskoro Rezky Arya. (2014).Pengaruh Suku Bunga Kredit dan Dana Pihak Ketiga Terhadap Jumlah Kredit Yang Diberikan, Jurnal Bisnis.
Fahmi Irham, (2014). Manajemen Keuangan Perbankan dan Pasar Modal. (Jakarta : Mitra Wacana Media), 53.
Hakim, L., Sunardi, N. (2017). Determinant of leverage and it's implication on company value of real estate and property sector listing in IDX period of 2011-2015. Man in India, 97(24), pp. 131-148.
Halik, A. C. (2018). Pengaruh Roa Dan Npm Terhadap Nilai Perusahaan Pada PT. Antam, Tbk. SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management and Business, 1(1), 1-10.
Harahap Sofyan Safri. (2011)Analisis Kritis Atas Laporan Keuangan, (Jakarta : Raja Grafindo Persada). 300.
Harras, H., Sugiarti, E., & Wahyudi, W. (2020). KAJIAN MANAJEMEN SUMBER DAYA MANUSIA UNTUK MAHASISWA
Hartanto. (2003) Akuntansi Keuangan, Edisi ke-2, (Yogyakarta : Liberty). 444.
Hasan, J. M. (2018). Analisis Kinerja Keuangan Bank Umum Pemerintah Tahun 2013-2017. Scientific Journal Of Reflection: Economic, Accounting, Management and Business, 1(4), 411-420.
Husain, T., & Sunardi, N. (2020). Firm's Value Prediction Based on Profitability Ratios and Dividend Policy. Finance & Economics Review, 2(2), 13-26
Indawati, I. (2018). Analisis Pengaruh Kinerja Keuangan Terhadap Good Corporate Governance Serta Dampaknya Terhadap Nilai Perusahaan. Scientific Journal Of Reflection: Economic, Accounting, Management and Business, 1(4), 401-410.
Ismail. (2010) Manajemen Perbankan : Dari Teori Menuju Aplikasi, (Jakarta : Kencana). 40.
Jumingan. (2006)Analisa Laporan Keuangan, (Jakarta : BumiAksara). 165.
Kadim, A., Sunardi, N., & Husain, T. (2020). The modeling firm's value based on financial ratios, intellectual capital and dividend policy. Accounting, 6(5), 859-870.
Kasmir. (2014). Bank dan Lembaga Keuangan Lainnya, (Jakarta : Rajawali). 64, 84, 90, 135, 303.
Mahardika I Made Agus, Wayan Cipta, Fridayana Yudiaatmaja. (2014)Pengaruh Kredit Bermasalah dan Penyaluran Kredit Terhadap Laba Pada Lembaga Perkreditan Desa (LPD), Jurnal Manajemen, Vol 2.
Mulyono Teguh Pudjo. (2001).Manajemen Perkreditan : Bagi Bank Komersiil (Yogyakarta : BPFE). 9.
Nazir M.(2003) Metodelogi Penelitian, (Jakarta : Ghalia Indonesia). 27.
Pandia Frianto. (2012). Manajemen Dana dan Kesehatan Bank. Cetakan pertama, (Jakarta : Rineka Cipt). 12.
Sudiyatmoko, A. (2018). The Effect Of Intellectual Capital On Non Performing Financing And It’s Implication Toward Financial Performance Of Sharia Common Banks. Scientific Journal Of Reflection: Economic, Accounting, Management and Business, 1(3), 241-250.
Sugioyono, 2010, Metodelogi Penelitian Pendidikan, (Bandung:Alfabeta). 117, 240.
Sugiyanto, S. (2018). Pengaruh Tax Avoidance Terhadap Nilai Perusahaan Dengan Pemoderasi Kepemilikan Institusional. Jurnal Ilmiah Akuntansi Universitas Pamulang, 6(1), 82-96
Sugiyanto, S., &Sumantri, I. I. (2019). Peran Audit Internal Dan Sistem Pengendalian Internal Atas Pengajuan Kredit Tanpa Agunan Pada Perusahaan Perbankkan Di Indonesia. Jurnal Akuntansi, 13(2), 196-224.
Sunardi, N. (2019). Mekanisme Good Corporate Governance Terhadap Nilai Perusahaan Dengan Leverage Sebagai Variabel Intervening Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2018. JIMF (Jurnal Ilmiah Manajemen Forkamma), 2(3).
Wahyu, W., & Salam, R. (2020). Komitmen Organisasi (Kajian: Manajemen Sumber Daya Manusia).
Yanti, L. (2021). Analisis Kinerja Pegawai Berdasarkan Aspek Kepribadian Diri. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 1(1), 27-33.
Juliati, F. (2021). The Influence Of Organizational Culture, Work Ethos And Work Discipline On Employee Performance. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 1(1), 34-39.
Agustine, C. (2021). ANALISIS RASIO LIKUIDITAS, RASIO PROFITABILITAS, DAN RASIO SOLVABILITAS UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN PADA PT. SURYA TOTO INDONESIA TBK PERIODE 2010-2018. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 1(2), 68-76.
Baeli, J. (2021). Analysis Of Tax Compliance Based On Psychological Factors And Tax Administration. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 1(3), 87-94.
Majid, I. K. (2021). Governance-Based Library Management, More Effective and Efficient. AKADEMIK: Jurnal Mahasiswa Humanis, 1(2), 68-76.
Karim, I. N. (2021). CORRELATION ANALYSIS: Are Religious Scavengers More Motivated?. AKADEMIK: Jurnal Mahasiswa Humanis, 1(2), 59-67.
Ulfah, M. (2021). Building Teacher Performance Based Islam Religious Values. AKADEMIK: Jurnal Mahasiswa Humanis, 1(1), 9-17.
Mukminat, S. S. (2021). Realitas Kinerja Dosen, Apa Dampaknya?. AKADEMIK: Jurnal Mahasiswa Humanis, 1(1), 1-8.
Iswardani, W. (2021). Hydroponic Vegetable Production Planning at Plantation Parung Farm Bogor. AKADEMIK: Jurnal Mahasiswa Sain & Teknologi, 1(1), 8-15.
Indra, W. (2021). Detection of Gen C/EBPα Encodes the Meat Quality. AKADEMIK: Jurnal Mahasiswa Sain & Teknologi, 1(1), 24-32.
Downloads
Published
Issue
Section
License
Open Access
HUMANIS (Humanities, Management and Science Proceedings) is a national peer reviewed and open access journal that publishes significant and important research from all area of agroindustry.
This journal provides immediate open access to its content that making research publish in this journal freely available to the public that supports a greater exchange of knowledge.
Copyright
Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. Authors or others are allowed to multiply article as long as not for commercial purposes. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.
Disclaimer
No responsibility is assumed by publisher and co-publishers, nor by the editors for any injury and/or damage to persons or property as a result of any actual or alleged libelous statements, infringement of intellectual property or privacy rights, or products liability, whether resulting from negligence or otherwise, or from any use or operation of any ideas, instructions, procedures, products or methods contained in the material therein.
