ANALYSIS THE EFFECT OF OER, NIM, NPL, CAR, AND LDR TOWARD ROA AT PT REGIONAL DEVELOPMENT BANKS IN INDONESIA FOR THE PERIOD 2016-2021
Keywords:
Profitability, ROA, OER, NIM, NPL, CAR, and LDR
Abstract
The purpose of this research is to identify and analyze the effect of OER, NIM, NPL, CAR, and LDR toward ROA at PT Regional Development Banks in Indonesia for the period 2016-2021. The population in this research is PT Regional Development Bank in Indonesia. The sampling technique used is purposive sampling technique and gained 25 Banks. Secondary data is sourced from Financial Reports published by every Regional Development Bank in Indonesia during the 2016-2021 period and the official website of the Financial Services Authority. Method of data analysis in this research is multiple linear regression analysis. The analysis technique uses the F test, t test, and the determination coefficient test (R2). The results of this research indicate that OER, NIM, NPL, CAR, and LDR simultaneously have a significant effect on ROA. Based on the results of the t test, it can be concluded that OER and NPL have a significant effect and have a negative coefficient direction on ROA, NIM and LDR have a significant effect and have a positive coefficient direction on ROA. Meanwhile, CAR has no significant effect and has a negative coefficient on ROA. The results of multiple linear regression analysis obtained the Adjusted R2 value of 0.945, this indicates that the independent variable contributes 94.5% influence on the dependent variable while the remaining 5.5% is influenced by other variables not examined in this research.
References
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Prayoga, Renal Adi., dkk. (2022). Pengaruh Biaya Operasional Pendapatan Operasional, Capital Adequacy Ratio dan Resiko Kredit terhadap Profitabilitas pada Bank Umum BUMN yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2010-2020. COSTING: Journal of Economic, Business and Accounting, 5(2), 1122-1137.
Puspitasari, Elen., dkk. (2021). Net Interest Margin and Return on Assets: A Case Study in Indonesia. Journal of Asian Finance, Economics, and Business, 8(4), 727-734.
Riyadi, Slamet. (2006). Banking Assets and Liability
Management. Universitas Indonesia: Lembaga Penerbit Fakultas Ekonomi & Bisnis.
Rohmiati, Evi. (2019). Analisis Pengaruh BOPO, NPL, NIM, dan LDR terhadap Profitabilitas pada Bank Umum di Indonesia Periode 2012-2017. KEUNIS, 7(1), 32-48.
Setyarini, Adhista. 2020. Analisis Pengaruh CAR, NPL, NIM, BOPO, LDR terhadap ROA (Studi Pada Bank Pembangunan Daerah di Indonesia Periode 2015-2018). Research Fair Unair 2019, 4(1), 282-290.
Sugiyono. 2019. Statistik Untuk Penelitian. Bandung: CV Alpabeta.
Sukmadewi, Refni. 2020. The Effect of Capital Adequacy Ratio, Loan to Deposit Ratio, Operating-Income Ratio, Non Performing Loans, Net Interest Margin on Banking Financial Performance. eCo-Buss, 2(2), 296-306.
Suputra, Gusti Alit. 2021. Pengaruh Tingkat Perputaran Kas, Capital Adequacy Ratio, Loan to Asset Ratio dan Non Performing Loan terhadap Profitabilitas pada BPR di Kota Denpasar saat Pandemic Covid19. Jurnal Ilmiah Akuntansi dan Bisnis. 6(2), 98-114.
Taswan. (2010). Akuntansi Perbankan. Edisi Ketiga, Cetakan Kelima. Yogyakarta:UPP STIM YKPN
Astohar. 2018. Analisis Faktor-Faktor Yang Berpengaruh Terhadap Profitabilitas Perbankan yang Go Public di Bursa Efek Indonesia Pada Tahun 2012 – 2016. Jurnal Dinamika Ekonomi & Bisnis,15(1), 1-14.
Aviliani. (2020). Kinerja Perbankan Era Pandemi Covid-19. Jakarta: Bahan Paparan Webinar Perbanas Institute.
Bank Indonesia. 2015. Bank Indonesia Regulation No. 17/11/PBI/2015 concerning Statutory Reserves for Commercial Banks in Rupiah and Foreign Exchange for Conventional Commercial Banks. Jakarta: Bank Indonesia.
Bank Indonesia. 2012. Codification of Bank Indonesia Regulations on Institutional Soundness Rating for Commercial Banks. Jakarta: Bank Indonesia.
Capriani, N. W.W., & Dana, I. M. (2016). Pengaruh Risiko Kredit, Risiko Operasional dan Risiko Likuiditas terhadap Profitabilitas BPR di Kota Denpasar. E-Jurnal Manajemen Unud, 5(1), 1486-1512.
Dendawijaya, Lukman. (2001). Manajemen Perbankan. Edisi Kedua. Jakarta: Ghalia Indonesia.
Dendawijaya, Lukman. (2009). Manajemen Perbankan. Edisi Keenam. Jakarta: Ghalia Indonesia.
Dewi, Luh Eprima., dkk. 2015. Analisis Pengaruh NIM, BOPO, LDR, dan NPL terhadap Profitabilitas (Studi Kasus pada Bank Umum Swasta yang Terdaftar pada Bursa Efek Indonesia Periode 2009-2013). Jurnal Akuntansi, 3(1).
Fajari, Slamet dan Sunarto. 2017. Pengaruh CAR, LDR, NPL, BOPO terhadap Profitabilitas Bank (Studi Kasus Perusahaan Perbankan yang Tercatat di Bursa Efek Indonesia Periode Tahun 2011 sampai 2015. Prosiding Seminar Nasional Multi Disiplin Ilmu & Call For Papers UNISBANK Ke-3 (Sendu_U 3), 853-862.
Fauziyyah, Habibah S., dan Nurismalatri. 2021. Pengaruh NPL dan BOPO terhadap ROA Sektor Bank BUMN Periode 2015-2020. Jurnal ARASTIRMA, 1(2), 173-180.
Fibriyanti, Yenni Vera dan Lilik Nurcholidah. 2020. Pengaruh CAR, NPL, NIM, BOPO dan LDR terhadap Profitabilitas Bank Umum Swasta Nasional Devisa. Jurnal Sains Sosio Humoniora, 4(2), 344-350.
Financial Services Authority. 2020. Financial Services Authority Circular No. 09/SEOJK.03/2020 Regarding Status Determination and Follow-Up Supervision of Commercial Banks. Jakarta.
Financial Services Authority. 2017. Financial Services Authority Circular No. 15/POJK.03/2017 concerning Status Determination and Follow-Up Supervision of Commercial Banks. Jakarta.
Financial Services Authority. 2016. Financial Services Authority Circular No. 14/SEOJK.03/2016 concerning Opening of Commercial Bank Office Networks Based on Core Capital. Jakarta.
Ghozali, Imam. (2018). Aplikasi Analisi Multivariate dengan Program IBM SPSS 25 Edisi 9. Semarang: Badan Penerbit Universitas Diponegoro.
Harun, Usman. (2016). Pengaruh Ratio-ratio Keuangan CAR, LDR, NIM, BOPO, NPL Terhadap ROA. Jurnal Riset Bisnis dan Manajemen, 4(1), 67-82.
Irdavani, Ananta. 2015. Pengaruh Struktur Modal dan Non Performing Loan (NPL) terhadap Nilai Perusahaan pada PT Bank Rakyat Indonesia (Persero), Tbk yang Terdaftar di Bursa Efek Indonesia. Jurnal SULTANIST, 3(2), 1-8.
Kasmir. (2012). Dasar-Dasar Perbankan. Jakarta: PT Raja Grafindo Persada.
Kasmir. (2016). Analisis Laporan Keuangan. Jakarta: PT Raja Grafindo Persada.
Lestari, Wulandari Danu. 2020. Analisis Pengaruh NIM, BOPO, LDR, dan NPL terhadap Profitabilitas (Studi Kasus pada Bank Umum yang Listed di Bursa Efek Indonesia Periode 2014-2018). KEUNIS, 8(1), 82-92.
Liviawati, dkk. (2021). Analisis Rasio Keuangan yang Berpengaruh terhadap NPL Bank Swasta Nasional. Jurnal Ilmiah Ekonomi dan Bisnis, 18(2), 183-188.
Nadi, Luh. (2016). Analisis Pengaruh CAR, NPL dan NIM terhadap Profitabilitas Perbankan yang Terdaftar di Bursa Efek Indonesia. Jurnal Ilmiah Akuntansi Universitas Pamulang, 4(2), 958-977.
Nuryanto, Uli Wildan, dkk. 2020. Pengaruh Rasio Kecukupan Modal, Likuiditas, Risiko Kredit dan Efisiensi Biaya terhadap Profitabilitas pada Bank Go Public. Jurnal Akuntansi dan Keuangan, 7(1), 1-9.
Pinasti, Wildan Farhat. 2018. Pengaruh CAR, BOPO, NPL, NIM dan LDR terhadap Profitabilitas Bank Umum Periode 2011-2015. Jurnal Nominal, 7(1), 126-142.
Pranowo, Teguh. 2019. Effect of CAR, LDR, NPL, and NIM on ROA in Devisa National Public Private Banks Registered on the IDX 2013-2017 Period. Advances in Economics, Business and Management Research, Volume 123. 165-168.
Prayoga, Renal Adi., dkk. (2022). Pengaruh Biaya Operasional Pendapatan Operasional, Capital Adequacy Ratio dan Resiko Kredit terhadap Profitabilitas pada Bank Umum BUMN yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2010-2020. COSTING: Journal of Economic, Business and Accounting, 5(2), 1122-1137.
Puspitasari, Elen., dkk. (2021). Net Interest Margin and Return on Assets: A Case Study in Indonesia. Journal of Asian Finance, Economics, and Business, 8(4), 727-734.
Riyadi, Slamet. (2006). Banking Assets and Liability
Management. Universitas Indonesia: Lembaga Penerbit Fakultas Ekonomi & Bisnis.
Rohmiati, Evi. (2019). Analisis Pengaruh BOPO, NPL, NIM, dan LDR terhadap Profitabilitas pada Bank Umum di Indonesia Periode 2012-2017. KEUNIS, 7(1), 32-48.
Setyarini, Adhista. 2020. Analisis Pengaruh CAR, NPL, NIM, BOPO, LDR terhadap ROA (Studi Pada Bank Pembangunan Daerah di Indonesia Periode 2015-2018). Research Fair Unair 2019, 4(1), 282-290.
Sugiyono. 2019. Statistik Untuk Penelitian. Bandung: CV Alpabeta.
Sukmadewi, Refni. 2020. The Effect of Capital Adequacy Ratio, Loan to Deposit Ratio, Operating-Income Ratio, Non Performing Loans, Net Interest Margin on Banking Financial Performance. eCo-Buss, 2(2), 296-306.
Suputra, Gusti Alit. 2021. Pengaruh Tingkat Perputaran Kas, Capital Adequacy Ratio, Loan to Asset Ratio dan Non Performing Loan terhadap Profitabilitas pada BPR di Kota Denpasar saat Pandemic Covid19. Jurnal Ilmiah Akuntansi dan Bisnis. 6(2), 98-114.
Taswan. (2010). Akuntansi Perbankan. Edisi Ketiga, Cetakan Kelima. Yogyakarta:UPP STIM YKPN
Published
2023-05-29
How to Cite
Hidayanti, N., Winarni, W. and Wahyuni, M. (2023) “ANALYSIS THE EFFECT OF OER, NIM, NPL, CAR, AND LDR TOWARD ROA AT PT REGIONAL DEVELOPMENT BANKS IN INDONESIA FOR THE PERIOD 2016-2021”, Dinamika Akuntansi Keuangan dan Perbankan, 12(1), pp. 47 - 66. doi: 10.35315/dakp.v12i1.9147.
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