ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA BANK BUKU 4 PERIODE TAHUN 2012-2016
DOI:
https://doi.org/10.22441/indikator.v2i2.3271Keywords:
Capital Adequacy Ratio (CAR), Non Performing Loans (NPL), Net Interest Margin (NIM), Beban Operasional dan Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR), Return on Asset (ROA), Common Effect, Fixed EffectAbstract
Penelitian ini bertujuan menguji dan menganalisis pengaruh rasio keuangan Capital Adequacy Ratio (CAR), Non Performing Loans (NPL), Net Interest Margin (NIM), Beban Operasional dan Pendapatan Operasional (BOPO), dan Loan to Deposit Ratio (LDR) terhadap kinerja bank yang diukur dengan rasio profitabilitas yaitu Return on Asset (ROA). Obyek penelitian adalah seluruh bank BUKU 4 yang tersedia data laporan keuangan triwulannya di Otoritas Jasa Keuangan (OJK) dalam kurun waktu penelitian yaitu Maret 2012 sampai dengan Desember 2016. Metode sampling yang digunakan adalah sampling jenuh, yaitu semua anggota populasi dijadikan sebagai sampel. Jumlah sampel adalah 4 bank. Metode analisis yang digunakan dalam penelitian ini adalah regresi data panel. Model yang digunakan adalah Fixed Effect. Uji asumsi klasik yang digunakan adalah uji autokorelasi, uji multikolinearitas, dan uji heteroskedastisitas. Dari hasil uji F didapat nilai F hitung atau prob (F-statistic) sebesar 0,000 untuk ROA. Hal ini berarti nilai F hitung kurang dari 0,05 yang menunjukkan bahwa variabel CAR, NPL, NIM, BOPO dan LDR secara bersama-sama mempunyai pengaruh signifikan terhadap ROA. Berdasarkan uji t disimpulkan bahwa CAR tidak berpengaruh terhadap ROA, sedangkan NPL, BOPO dan LDR secara parsial berpengaruh negatif signifikan terhadap ROA dan NIM berpengaruh positif signifikan terhadap ROA.
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