Pengaruh Rasio Keuangan terhadap Profitabilitas pada Perusahaan

Authors

  • Amalia Amanda Hidayah Prodi Matematika, Fakultas Matematika dan Ilmu Pengetahuan Alam, Universitas Islam Bandung
  • Farid H. Badruzzaman Universitas Islam Bandung

DOI:

https://doi.org/10.29313/jrm.v1i1.105

Keywords:

Profitabilitas, Non Performing Loan, Loan to Deposits Ratio

Abstract

Abstract. This study used a sample of 6 companies. The research objective was to determine the effect of Non Performing Loans (NPL), Operational Costs on Operational Income (OCOI), Net Interest Margin (NIM), Loan to Deposits Ratio ( LDR) and Capital Adequacy Ratio (CAR) to profitability (ROA). Problem solving using multiple linear regression analysis techniques. Based on the analysis, it is known that NPL and LDR have a significant negative effect on profitability (ROA), while CAR have a significant positive effect on profitability (ROA).

Abstrak. Penelitian ini menggunakan sampel sebanyak 6 perusahaan. Tujuan penelitian untuk mengetahui pengaruh Non Performing Loan (NPL), Biaya Operasional terhadap Pendapatan Operasional (BOPO), Net Interest Margin (NIM), Loan to Deposits Ratio (LDR) dan Capital Adequacy Ratio (CAR) terhadap profitabilitas (ROA). Pemecahan masalah menggunakan teknik analisis regresi linier berganda. Berdasarkan hasil analisis maka diketahui bahwa NPL dan LDR berpengaruh negatif signifikan terhadap profitabilitas (ROA), sedangkan CAR berpengaruh positif signifikan terhadap profitabilitas (ROA).

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Published

2021-07-06