PENGARUH CAPITAL ADEQUACY RATIO, LOAN TO DEPOSIT RATIO, NON PERFORMING LOAN DAN BIAYA OPERASIONAL TERHADAP PROFITABILITAS PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

Abstrak

Penelitian ini bertujuan untuk menguji secara empiris pengaruh Capital Adequacy Ratio (CAR),  Loan to Deposit Ratio (LDR), Non Performing Loan (NPL) dan Biaya Operasional terhadap Return On Assests (ROA) pada perusahaan perbankan. Dalam penelitian ini menggunakan Return On Assests (ROA) sebagai variabel dependen dan Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Non Performing Loan (NPL) dan Biaya Operasional (BOPO) sebagai variabel independen. Data yang digunakan adalah data panel dengan objek perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel diperoleh dengan metode purposive sampling sehingga didapatkan 21 perusahaan perbankan selama periode 2012-2014. Hasil penelitian menunjukkan CAR tidak berpengaruh terhadap ROA, dibuktikan dengan nilai signifikansi sebesar 0,287. LDR tidak berpengaruh secara signifikan terhadap ROA, dibuktikan dengan nilai signifikansi sebesar 0,235. NPL tidak berpengaruh signifikan terhadap ROA, dibuktikan dengan nilai signifikansi 0,172. Biaya operasional (BOPO) berpengaruh negatif signifikan terhadap ROA dengan nilai signifikansi sebesar 0,000. Hasil dari Uji-F menunjukkan nilai  sebesar 10,462 pada signifikansi 0,000 dan koefisien determinasi sebesar 37,9%. Hal ini berarti kemampuan variabel independen dalam menjelaskan variabel dependen sebesar 37,9%, sedangkan 62,1% dijelaskan oleh variabel independen lainnya di luar model penelitian.

Kata Kunci: Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Non Performing Loan (NPL), Biaya Operasional (BOPO), Return On Assets (ROA)

Abstract

The purpose of this study was to analyze empiricaly the effect of the Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Non Performing Loan (NPL) and Operating Cost (BOPO) towards Return On Assests (ROA) of banking companies. This research used Return On Assests (ROA) as dependent variable and Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) , Non Performing Loan (NPL) and Operating Cost (BOPO) as independent variables. The data used in this research were panel data with the object being banking companies listed in Indonesian Stock Exchange (IDX). The sample were selected by the purposive sampling method so be obtained 21 samples of banking companies in the period (2012-2014). The results of the study showed that CAR had no effect on ROA,  showed by a significance value of 0,287.  LDR had no effect on ROA,  showed by a significance value of 0,235. NPL had no effect on ROA,  showed by a significance value of 0,172. Operating Cost (BOPO) had a significant negative effect on ROA, showed by a significance value of 0,000. The result of F-test showed value of 10,462 on significance value of 0,000 and coefficient determination was 37,9%. It was indicated that the ability of the independent variables explaining the dependent variable were 37,9%, and 62,1% explained by the other independent variables outside the research model.

Keywords : Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Non Performing Loan (NPL), Operating Cost (BOPO), Return On Assets (ROA)