Pengaruh Rasio Kecukupan Modal, Likuiditas, Risiko Kredit dan Efisiensi Biaya Terhadap Profitabilitas Pada Bank Go Public

Abstract

- This increase in economic growth does not necessarily increase the profitability of banks in Indonesia. There are three fundamental problems that have been unearthed by the Deposit Insurance Corporation (LPS) for banks, among others, the first decline in bank interest rates continuously causing bank interest margins to thin. Second, the regulatory burden requires banks to set aside capital for additional bank capital reserves and thirdly the potential increase in the risk of non-performing loans due to global economic uncertainty and the uneven recovery of the domestic economy. For this reason, this research was conducted to find out how much profitability of domestic banks listed on the Indonesia Stock Exchange in the period 2014-2018 and also the relationship between internal predictors which, according to the review study, had a significant effect on profitability. The population in this study were 43 banks listed on the Indonesia Stock Exchange in the 2014-2018 period while the sample was 10 banks listed on the IDX with the largest number of assets according to Bank Indonesia using the purposive sampling method. The results showed a significant CAR, LDR, NPL and BOPO significantly influence ROA. While partially LDR, NPL and BOPO have a significant effect on ROA while CAR has no significant effect. The magnitude of the effect of the predictor variable on profitability using the coefficient of determination obtained by 74.2% while the remaining 25.8% is influenced by other variables outside this research model.Keywords: Capital Adequacy Ratio (CAR), Liquidity Ratio (LDR), Credit Risk (NPL), Operational Cost Efficiency (BOPO). Profitability (ROA).

Financial Sustainability Ratio and Aspects That Affect It

“…The efficiency level ratio (BOPO) has a negative effect on the Financial Sustainability Ratio (FSR), meaning that the lower the efficiency level ratio (BOPO), the better the Financial Sustainability Ratio (FSR) of a bank. In other words, banks can use their production factors optimally with good and appropriate management to increase their ability to be a going concern (Nuryanto et al, 2020). The increase in BOPO between this year and the previous year shows that the bank's efficiency and ability in carrying out its operations are getting worse, so the possibility of the bank being in a problematic condition is getting bigger.…”

Apakah Kredit Perbankan Berpengaruh pada Performa Bank Syariah di Indonesia?

“…Hal ini dikarenakan risiko kredit juga memiliki indikasi pengaruh negative terhadap profitabilitas perbankan di Indonesia (Herlina et al, 2016) (Anggreni & Suardhika, 2014) (Ayuningrum, 2021). Hasil penelitian lain juga memberikan temuan yang sama meskipun perbankan yang digunakan dalam sampel adalah perbankan yang sudah go public di pasar modal Indonesia (Nuryanto et al, 2020).…”

“…Proporsi pengaruh dari variabel ROA, meskipun cukup besar, menunjukkan tren yang menurun sehingga berlawanan dengan tren AKB. Hasil dari penelitian ini melengkapi penelitian yang dilakukan sebelumnya dimana meskipun dengan uji pada dimensi waktu, NPL, sebagai indicator risiko kredit, memiliki pengaruh negatif terhadap ROA, atau indicator performa dari bank syariah di Indonesia (Herlina et al, 2016) (Anggreni & Suardhika, 2014) (Ayuningrum, 2021) (Nuryanto et al, 2020). Dalam aspek pengaruh kredit yang diberikan dimana indicator yang digunakan adalah AKB terdapat temuan yang berkebalikan dengan beberapa penelitian dahulu yang menyatakan dimana proporsi kredit yang disalurkan berpengaruh positif pada profitabilitas atau performa dari bank (Utami & Putra, 2016) (Kohlscheen & Murcia, 2018).…”

Kecukupan Modal, Risiko Kredit, Rasio BOPO, dan Likuiditas pada Profitabilitas Bank

“…Penelitian yang dilakukan oleh Janrosl & Yuliani (2017), Liode et al (2019), Pasaman (2017), dan Setianingrum et al (2008) Biaya operasional merupakan biaya yang dikeluarkan oleh bank dalam rangka menjalankan aktivitas usaha pokoknya (seperti biaya bunga, biaya tenaga kerja, biaya pemasaran, dan lain-lain). Pendapatan operasional merupakan pendapatan utama bank yaitu pendapatan bunga yang diperoleh dari penempatan dana dalam bentuk kredit dan penempatan operasional lainnya Nuryanto et al (2020). Semakin rendah nilai BOPO, maka semakin efisien bank dalam menjalankan aktivitas usahanya.…”