Pengaruh NPL, LDR, dan CAR Terhadap Profitabilitas dengan CKPN sebagai Variabel Moderasi
DOI:
https://doi.org/10.21009/japa.0401.06Keywords:
Profitability, NPL, LDR, CAR, CKPNAbstract
This study aims to see the effect of non-performing loans, loan to deposit ratio and capital adequacy ratio on profitability with allowance for impairment losses as a moderating variable. The population in this study are banking companies listed on the IDX in 2020-2021. 66 data samples were selected after selecting the sample by purposive sampling method. This study used the panel data regression analysis technique which was processed using the Eviews 11 application with the selected regression model being the fixed effect model. The results of the study show that partially non-performing loans, loan to deposit ratios, and capital adequacy ratios have an effect on profitability. Allowance for impairment losses is able to moderate the effect of non-performing loans on profitability. Allowance for impairment losses is unable to moderate the effect of the loan to deposit ratio and capital adequacy ratio on profitability.
References
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Hediati, N. D., & Hasanuh, N. (2021). Pengaruh Capital Adequacy Ratio, Non Performing Loan dan Biaya Operasional Pendapatan Operasional Terhadap Return On Assets The Effect of Capital Adequacy Ratio, Non Performing Loan and Operational Costs on Operational Income on Return on Assets. Business and Accounting, 4. www.ojk.go.id
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Hermina, R., & Suprianto, E. (2014). Analisis Pengaruh CAR, NPL, LDR, DAN BOPO Terhadap Profitabilitas (ROE) pada Bank Umum Syariah. Jurnal Akuntansi Indonesia, 3(2),129–142.
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Nurfitriani. (2021). Pengaruh Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), dan Loan to Deposit Ratio (LDR) Terhadap Return On Asset (ROA) pada PT Bank Muamalat Indonesia. Jurnal At-Tamwil,3(1).
Octavia, N. R., & Manda, G. S. (2022). Kredit (NPL) dan Risiko Likuiditas (LDR) Terhadap Profitabilitas (ROA) di Masa Pandemi Covid-19 Pada Bank BUMN Periode2018-2020. JurnalProduktivitas,9,24–30.www.openjurnal.unmuhpnk.ac.id/index.php/jp
Pinasti, W. F., & Mustikawati, I. (2018). The Effect of CAR, BOPO, NPL, NIMANDLDR to Bank Profitability. Jurnal Nominal, 7(1).www.idx.co.id.
Putranto, A. A., Kristanti, F. T., & Mahardika, D. P. K. (2017). Capital Adequacy Ratio, Loan Deposit Ratio dan Non Performing Loan Terhadap Profitabilitas. Jurnal Riset Akuntansi Kontemporer (JRAK),9(2),88–93.
Steven, Silvia, Sinaga, J. B. L. A. B. ,& Januardin. (2018). Pengaruh Non Performing Loan, Capital Adequacy Ratio dan Loan to Deposit Ratio terhadap Profitabilitas Going Concern : Jurnal Riset Akuntansi, 13(04).
Warsa, N. M. I., & Mustanda, I. K. (2016). Pengaruh CAR, LDR DAN NPL Terhadap ROA pada Sektor Perbankan di Bursa Efek Indonesia. Jurnal Manajemen Unud, 5(5),2842–2870.
Fadrul, F., & Sidi, D. (2017). Pengaruh Non Performing Loan, Loan To Deposit Ratio dan Capital Adequacy Ratio Terhadap Return On Asset pada Perusahaan Perbankan yang Listing di Bursa Efek Indonesia pada Tahun 2013-2016.Bilancia: Jurnal Ilmiah Akuntansi, 1(3),306–321.
Fajari & Sunarto. (2017). Pengaruh CAR, LDR, NPL, BOPO Terhadap Profitabilitas Bank (Studi Kasus Perusahaan Perbankan yang Tercatat di Bursa Efek Indonesia Periode Tahun 2011 Sampai 2015).3.
Fanesha, F., Muktiadji, N., &Hendrian, G. (2021). Pengaruh Loan to Deposit Ratio, Capital Adequacy Ratio, dan Non Performing Loan Terhadap Profitabilitas Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI). Jurnal Ilmiah Manajemen Kesatuan, 9(2),131–140.https://doi.org/10.37641/jimkes.v9i2.764
Ghozali, I. (2016). Aplikasi Analisis Multivariete SPSS23 (8thed.). Badan Penerbit Universitas Diponegoro.
Giri, I. Gede, & Purbawangsa, I. bagus. (2022). Pengaruh Non-Performing Loan, “Loan to Deposit Ratio”, Net Interest Margin, “Capital Adequacy Ratio” Terhadap Profitabilitas".E-Jurnal Ekonomi dan Bisnis Universitas Udayana ,11(8),885–892. https://ojs.unud.ac.id/index.php/EEB/index
Griselda, & Riyadi. (2021). Pengaruh CAR, LDR, KAP dan NPL terhadap ROA Bank Go Public yang terdaftar di BEI. Jurnal Ilmu Manajemen, 11(1),53–67.
Hediati, N. D., & Hasanuh, N. (2021). Pengaruh Capital Adequacy Ratio, Non Performing Loan dan Biaya Operasional Pendapatan Operasional Terhadap Return On Assets The Effect of Capital Adequacy Ratio, Non Performing Loan and Operational Costs on Operational Income on Return on Assets. Business and Accounting, 4. www.ojk.go.id
Heningtyas, O. S., Isniawati, A., & Astuti, V. T. (2021). Pengaruh Non-Performing Loan, Capital Adequacy Ratio dan Income Smoothing pada Loan Loss Provision dengan Kebijakan Restrukturisasi Kredit sebagai Variabel Moderasi. Financial:JurnalAkuntansi,7(2),207–233.https://financial.ac.id/index.php/financial
Hermina, R., & Suprianto, E. (2014). Analisis Pengaruh CAR, NPL, LDR, DAN BOPO Terhadap Profitabilitas (ROE) pada Bank Umum Syariah. Jurnal Akuntansi Indonesia, 3(2),129–142.
Junaedi, D., & Salistia, F. (2020). Dampak Pandemi COVID-19 terhadap Pertumbuhan Ekonomi Negara-Negara Terdampak. Simposium Nasional Keuangan Negara, 995–1115.
Listiana. (2019). Analisis Faktor yang Mempengaruhi Tingkat Profitabilitas Bank yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2018.
Mustafa, A. N., & Sulistyowati, E. (2022).Pengaruh Capital Adequacy Ratio, Non Performing Loan, Loan to Deposit Ratio, dan Firm Size terhadap Profitabilitas BUMN Sektor Perbankan. Jurnal Proaksi, 9(1),84–96.
Nugraha, A. (2022). The Moderation Effect of Allowance for Impairment of Credit Losses Toward Credit Growth and Profitability. Journal of Applied Business, Taxation and Economics Research, 2(1),29–44. https://doi.org/10.54408/jabter.v2i1.109
Nurfitriani. (2021). Pengaruh Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), dan Loan to Deposit Ratio (LDR) Terhadap Return On Asset (ROA) pada PT Bank Muamalat Indonesia. Jurnal At-Tamwil,3(1).
Octavia, N. R., & Manda, G. S. (2022). Kredit (NPL) dan Risiko Likuiditas (LDR) Terhadap Profitabilitas (ROA) di Masa Pandemi Covid-19 Pada Bank BUMN Periode2018-2020. JurnalProduktivitas,9,24–30.www.openjurnal.unmuhpnk.ac.id/index.php/jp
Pinasti, W. F., & Mustikawati, I. (2018). The Effect of CAR, BOPO, NPL, NIMANDLDR to Bank Profitability. Jurnal Nominal, 7(1).www.idx.co.id.
Putranto, A. A., Kristanti, F. T., & Mahardika, D. P. K. (2017). Capital Adequacy Ratio, Loan Deposit Ratio dan Non Performing Loan Terhadap Profitabilitas. Jurnal Riset Akuntansi Kontemporer (JRAK),9(2),88–93.
Steven, Silvia, Sinaga, J. B. L. A. B. ,& Januardin. (2018). Pengaruh Non Performing Loan, Capital Adequacy Ratio dan Loan to Deposit Ratio terhadap Profitabilitas Going Concern : Jurnal Riset Akuntansi, 13(04).
Warsa, N. M. I., & Mustanda, I. K. (2016). Pengaruh CAR, LDR DAN NPL Terhadap ROA pada Sektor Perbankan di Bursa Efek Indonesia. Jurnal Manajemen Unud, 5(5),2842–2870.
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Published
2023-07-26
How to Cite
Nikmah, B. N., Gurendrawati, E., & Susanti, S. (2023). Pengaruh NPL, LDR, dan CAR Terhadap Profitabilitas dengan CKPN sebagai Variabel Moderasi. Jurnal Akuntansi, Perpajakan Dan Auditing, 4(1), 84–105. https://doi.org/10.21009/japa.0401.06
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