Pengaruh Rasio Keuangan Terhadap Profitabilitas Bank

Abstract

Krisis ekonomi pada tahun 2008, memiliki dampak yang cukup besar terhadap bank-bank di Indonesia, seperti menurunnya perolehan profitabilitas bank dikarenakan meningkatnya kredit macet serta berkurangnya keinginan masyarakat untuk menabung dan melakukan kredit. Besarnya perolehan profitabilias suatu bank, bisa dijadikan sebagai penilaian atas kinerja bank. Penelitian ini bertujuan untuk mengetahui pengaruh Capital Adequancy Ratio (CAR), Loan to Deposit Ratio (LDR), Biaya Operasional Pendapatan Operasional (BOPO), Net Performing Loan (NPL), Net Interest Margin (NIM), dan Inflasi terhadap Return On Assets (ROA) pada bank BUMN periode 2008-2018. Metode penelitian yang digunakan adalah metode kuantitatif. Penelitian ini menggunakan data sekunder berupa laporan keuangan per triwulan bank BUMN periode 2008-2018, yang diambil dari web resmi masing-masing bank BUMN. populasi pada penelitian ini adalah bank BUMN, dan teknik sampling yang digunakan adalah sampling total/sensus. Alat untuk mengolah data menggunakan SPSS 25. Hasil penelitian menunjukkan bahwa secara simultan, Capital Adequancy Ratio (CAR), Loan to Deposit Ratio (LDR), Biaya Operasional Pendapatan Operasional (BOPO), Net Performing Loan (NPL), Net Interest Margin (NIM), dan Inflasi berpengaruh secara signifikan terhadap Return On Assets (ROA) bank BUMN periode 2008-2018. Secara pasrsial, Capital Adequancy Ratio (CAR) dan Inflasi tidak berpengaruh secara signifikan terhadap Return On Assets ( ROA) pada bank BUMN. Sedangkan Loan to Deposit Ratio (LDR), Biaya Operasional Pendapatan Operasional (BOPO), Net Performing Loan (NPL), dan Net Interest Margin (NIM) berpengaruh secara signifikan terhadap Return On Assets (ROA) bank BUMN.

The Effect of Financial Ratios and Share Ownership on Profitability in Indonesia Banking Industry

“…Therefore, LDR is able to increase the profitability of a bank. This research supported the previous findings, such as Sante et al (2021), Sumbayak & Manda (2020) and Paramita & Dana (2019) that found LDR has a positive effect on profitability.…”

“…The higher the NIM, the higher the contribution of income from credit and the lower the risk of bad debts and shows the effectiveness in managing third party funds (Septiyani et al, 2022). This is proven by research by Fadhilah & Masdjojo (2023) and Sumbayak & Manda (2020) with the results that NIM has a significant effect on profitability.…”

“…With the large amount of credit provided, the bank will earn large interest income. In research by Sumbayak & Manda (2020) and Mukaromah & Supriono (2020), the results showed that LDR had a significant positive effect on profitability/ROA. In contrast to this research, research by Nuryanto et al (2020) found that LDR has a negative effect on profitability.…”

“…NPL or often referred to as non-performing loans must be a concern for management, because it could affect higher of credit risk, and in consequence the bank will not get a return. Then, research by Fadhilah & Masdjojo (2023) and Sumbayak & Manda (2020) shows that the NPL variable has a negative influence on banking profitability. This means that, when the credit risk is decreased, the company could get higher profits.…”

“…Operational costs that have been managed efficiently would have an impact on operating expense that decreased, while the operating income increase. Nuryanto et al (2020), Sumbayak & Manda (2020), Fadhilah & Masdjojo (2023) and Sante et al (2021) found that BOPO had a negative and significant influence on profitability. This means that the smaller the BOPO, the more efficiently the company will manage costs, which will have an effect on increasing banking profitability.…”