Analysis of the Effect of Financial Ratios on ROA (Return on Asset) at National Private Commercial Banks in Indonesia

2021 ◽  
Vol 23 (1) ◽  
pp. 1-15
Author(s):  
Yenni Permata Windri
Keyword(s):  
Commercial Banks ◽  
Work Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Financial Ratios ◽  
Operating Income ◽  
Significant Negative Effect ◽  
Financial Condition ◽  
Negative Effect ◽  
Business Entities

Abstract Banks are business entities that collect funds from the public in the form of deposits and redistribute them in the form of loans and / or other forms in order to improve the standard of living of many people. Performance is an illustration of the condition of a bank, regarding the good and bad condition of a bank that reflects work performance in a certain period. Financial ratios can help business people, government parties and other users of financial statements in assessing the financial condition and performance of the bank. This study aims to see the effect of financial ratios, namely Loan to Deposit Ratio (LDR), Non Performing Loans (NPL) and BOPO to the performance of National Private Commercial Banks, namely Return on Assets (ROA). The sampling method uses purposive sampling, which uses samples with certain criteria, the samples used in this study are three national private commercial banks namely Bukopin Bank, Mega Bank and OCBC NISP Bank. The data analysis method used is multiple linear regression analysis. Partial test results show that the LDR partially has a non-significant positive effect on ROA in National Private Commercial Banks for the period 2010 to 2013. NPLs partially have a non-significant negative effect on ROA at National Private Commercial Banks for the period from 2010 to 2013 and BOPO partially had a significant negative effect on ROA in National Private Commercial Banks for the period 2010 to 2013.   Keywords: Loan to Deposit Ratio, Non Performing Loan, Operational Costs to Operating Income

scholarly journals PENGARUH SPREAD TINGKAT SUKU BUNGA, NON PERFORMING LOAN, DAN BOPO TERHADAP PROFITABILITAS

2018 ◽  
Vol 7 (11) ◽  
pp. 5874
Author(s):  
Ida I Dewa Ayu Ekadini Badung ◽  
I Putu Yadnya
Keyword(s):  
Interest Rate ◽  
Participant Observation ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Operating Income ◽  
Significant Negative Effect ◽  
Interest Rate Spread ◽  
Analysis Technique ◽  
Negative Effect ◽  
Observation Method

The purpose of this study is to determine the effect of Spread Rate of Interest Rate, NPL and BOPO on Profitability of Rural Banks in Denpasar period 2014-2016. This research uses non participant observation method with the sample used as many as 19 BPR in Denpasar City. Data analysis technique used multiple linear regression analysis. The results of this study show that partially positive Spread has no significant effect on Return On Assets (ROA) on BPR in Denpasar City 2014-2016. Non Performing Loan (NPL) has a significant negative effect on ROA in BPR in Denpasar City 2014-2016. Operational Costs to Operating Income (BOPO) have a significant negative effect on ROA in BPR in Denpasar City 2014-2016. The implications of this study the higher Spread ratio will increase the ROA of banking companies. While the NPL and BOPO the higher the ratio of these variables, then the ROA of banking companies will decrease, so to improve the ROA of banking companies have to press NPL and utilize existing sources and systems. Keywords: Interest Rate Spread, NPL, BOPO, Profitability.

scholarly journals What Determines Murabahah Margin Income? Evidence from Islamic Commercial Banks in Indonesia

2021 ◽  
Vol 7 (1) ◽  
pp. 22
Author(s):  
Ananda Puteri Wahyuni ◽  
Ratna Mulyany ◽  
Zata Hulwani Zuhri
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Central Bank ◽  
Multiple Linear Regression ◽  
Commercial Banks ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Operating Income ◽  
Independent Variables

This study aims to examine factors that influence Murabahah margin income. Spefically it investigates the effect of the Central Bank of Indonesia Rate (BI Rate), Operating Expenses to Operating Income (OEOI), Non-Performing Financing (NPF), and wadiah savings on Murabahah margin income at Islamic Commercial Banks in Indonesia. The method used in this study is quantitative by using the multiple linear regression analysis to test the variables. 12 Islamic Commercial Banks were selected as the sample using a purposive sampling method. With 60 data observations for 5 years, the findings indicate that all the independent variables simultaneously affect the dependent variable. Partially, BI Rate does not affect Murabahah margin income, while in contrast, Operating Expenses to Operating Income (OEOI), Non-Performing Financing (NPF), and wadiah savings affect the Murabahah margin income.

scholarly journals Pengaruh CAR, FDR, Dan BOPO Terhadap ROA Pada Bank Syariah Di Indonesia

2021 ◽  
Vol 9 (2) ◽  
Author(s):  
Intan Rika Yuliana ◽  
Sinta Listari
Keyword(s):  
Commercial Banks ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Predictive Ability ◽  
Multiple Linear Regression Analysis ◽  
Capital Adequacy ◽  
Return On Assets ◽  
Operating Income ◽  
Capital Adequacy Ratio

Banking companies, including Islamic banking, need to avoid problems that can cause financial failure, which can make the bank unable to carry out its business operations and may end up in bankruptcy, so that the level of soundness of the bank based on risk must always be monitored. Therefore, banks must maintain their financial ratios in accordance with Bank Indonesia decisions and maintain their performance. So analyzing the effect of the Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), and the Ratio of Operating Costs to Operating Income (BOPO) on Return On Assets (ROA) in Islamic Banks is considered very important.   This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), and Operational Costs on Operating Income (BOPO) on Return On Assets (ROA) at Islamic Commercial Banks in Indonesia. This research includes quantitative research and the type of data used is secondary data. The data used in this study is the ratio of CAR, FDR, BOPO, and ROA for the period 2014–2019 which was obtained from the annual Financial Statements on the official website of each bank.   The population in this study were 14 Islamic Commercial Banks in Indonesia. After passing the purposive sampling stage, there were 6 samples of Sharia Commercial Banks that were suitable for use, namely BCA Syariah, BNI Syariah, Bank Mega Syariah, Bank Muamalat Indonesia, Bank Panin Dubai Syariah and BRI Syariah. The analytical method used in this research is Multiple Linear Regression Analysis.   The results of the partial study with the t-test showed that the CAR and FDR variables had a positive and significant effect on the ROA of Islamic commercial banks. While the BOPO variable has a negative and significant effect on the ROA of Islamic commercial banks. And the results of the f test show that the CAR, FDR, and BOPO variables together have a significant influence on the ROA of Islamic commercial banks. The predictive ability of these three variables on ROA is 82.7%, the remaining 17.3% is explained by other variables outside of this research.   Keywords: Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Operating Expenses per Operating Income (BOPO), Return On Assets (ROA)

scholarly journals The Effect of Financial and Non-Financial Indicators on the Profitability of Islamic Commercial Banks in Indonesia

2021 ◽  
Vol 17 (1) ◽  
pp. 42-52
Author(s):  
Rafika Mardillasari ◽  
Sufyati HS ◽  
Ali Muktiyanto
Keyword(s):  
Market Share ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Financial Indicators ◽  
Return On Assets ◽  
Directional Effect ◽  
Significant Negative Effect ◽  
Negative Effect

This study aims to analyze the influence of financial indicators (CAR, FDR, BOPO, NIM, NPF) and non-financial (number of bank offices, market share, GCG, CSR) on profitability that is proxied by Return on Assets (ROA) of Islamic Banks in 2014 -2018. The data source used is secondary data from 2014-2018. Data analysis techniques used are descriptive analysis, multiple linear regression analysis and the classic assumption test. Findings. The results of the study are that CAR does not have a significant negative effect. FDR does not have a significant negative directional effect. BOPO has a significant negative effect. NIM has a positive positive significant effect. NPF has a significant negative effect. The number of bank offices has no significant positive effect. Market share does not have a significant negative directional effect. GCG does not have a significant negative effect. CSR has a significant negative effect.  The adjusted R2 value is 73.21% while the remaining 26.79% is influenced by other variables outside the study so the researcher should further add other variables.

scholarly journals The Quality Analysis of Financing and Funding On the Performance of Bank Syariah Mandiri Jember Area of 2015 - 2019

2020 ◽  
Vol 8 (06) ◽  
pp. 1844-1853
Author(s):  
Roro Wardhani ◽  
Barid Paladin Apramada ◽  
Isti Fadah ◽  
Sumani
Keyword(s):  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Population Characteristics ◽  
Quality Analysis ◽  
Significant Positive Effect ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Productive Assets ◽  
Positive Effect

Abstract In general, this study aims to analyze the Quality of Funding and Funding Against the Performance of Sharia Bank Mandiri in Jember Area for the Period 2015 - 2019. The population of this study is the quarterly financial statements of Bank Syariah Mandiri in Jember Area in 8 branches from 2015 to 2019. The sample is part of a population object that represents its population characteristics. The sampling design in this study was by means of the census method, namely the population being the study sample, so that collected 8 x 5 x 4 = 160 data analysis. Hypothesis testing uses multiple linear regression analysis test tools. After analyzing the data, several conclusions can be drawn, namely: the quality of current productive assets partially has a significant positive effect on the performance of Bank Syariah Mandiri in Jember Area, which is proxied by ROA, the quality of productive assets under special attention partially has a significant negative effect on the performance of Bank Syariah Mandiri in Jember Area , the quality of substandard productive assets partially has a significant negative effect on the performance of Bank Syariah Mandiri Area Jember, the quality of productive assets is doubtful partially has a significant negative effect on the performance of Bank Syariah Mandiri Area Jember, the quality of the non-productive assets partially has a significant negative effect on the performance of Bank Syariah Mandiri In Jember Area, funding proxied by DPK partially has a significant positive effect on performance.   Keywords: financing quality, funding and performance

scholarly journals Faktor-Faktor yang Mempengaruhi Kecenderungan Fraud Akuntansi di Pemerintah Desa

2019 ◽  
Vol 8 (2) ◽  
pp. 141
Author(s):  
Nisa� Uzlifat Nashruah ◽  
Provita Wijayanti
Keyword(s):  
Internal Control ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Ethical Culture ◽  
Accounting Fraud ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
The Government ◽  
Village Government

This study aims to identify and analyze the effectiveness of internal control, ethical culture of the organization and individual morality on the occurrence of the accounting fraud tendency in the Government of Village / Sub District of Sayung.The population in this study is the village government in the District or Village of Sayung. The samples in this study used the Convenience Sampling Technique. The samples used in this study involved 40 respondents from 20 Sub District of Sayung. Data were collected through questionnaires and processed by means of multiple linear regression analysis test. The tests is by using SPSS for Windows version 16.0.The results of this study indicate that: (1) the variable of effectiveness of internal control has significant negative effect on the tendency of the accounting fraud in the Government of Village / Sub District of Sayung, (2) the variable of ethical culture of the organization has no significant effect on the tendency of the accounting fraud in Government of Village / Sub District of Sayung, (3) the variable of individual morality has significant negative effect on the tendency of the accounting fraud in the Government of Village / Sub District of Sayung.Keywords:�����Internal Control, Ethical Culture of the organization, Individual Morality, Accounting Fraud Trends.

scholarly journals RISIKO USAHA, RENTABILITAS DAN PERMODALAN SEBAGAI VARIABEL ANTESEDEN KESEHATAN BANK BUKU 3 DAN BUKU 4 DI INDONESIA

2018 ◽  
Vol 8 (1) ◽  
Author(s):  
Herizon Herizon ◽  
Nelaini Ika Merty
Keyword(s):  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Operating Income ◽  
Operational Risks ◽  
Negative Effect ◽  
Positive Effect ◽  
Collection Methods ◽  
Dominant Influence

Banking world is inseparable from the competition of services, service offerings but also bank’s health scores, so banks are required to maintain their health scores. The purpose of this reseach was to know significantion analyze form that ratio IPR, LDR, IRR, PDN, NPL, BOPO, FBIR, NIM, ROA, and CAR has significant influence to bank’s health scores use RBBR metods. Population that wear in this research is BUKU 3 and BUKU 4 bank in Indonesia. The sample were selected used purposive sampling technique. This reseach use secondary data and data collection methods used documentation method. The type of research conducted in this research is causal research is analyzed using multiple linear regression analysis. Based on the result of the calculation and analysis before the result of the research hypotesis that the IPR, LDR, IRR, PDN, NPL, BOPO, FBIR, NIM, ROA dan CAR have significant effect for soudness score on BUKU 3 and BUKU 4 bank. IPR, IRR, NPL, FBIR, ROA and CAR has a negative effect not significant, LDR, PDN, and NIM has a positive effect not significant, BOPO has a negative effect and significant. Of the ten variables studied  BOPO has dominant influence that is equal 24,4 percent among ten other independent variables. Suggestions for bank sample in this research to maintain its operational risks, minimize operational costs and increase operating income so that the health score is increasing every year.

scholarly journals PENGARUH NPL, BIAYA OPERASIONAL PENDAPATAN OPERASIONAL, LOAN TO DEPOSIT RATIO, DAN CAR TERHADAP ROA

2021 ◽  
Vol 10 (4) ◽  
pp. 313
Author(s):  
Kade Devi Anggreningsih ◽  
Made Surya Negara
Keyword(s):  
Stock Exchange ◽  
Practical Implication ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Theoretical Implication ◽  
Optimal Level ◽  
Capital Adequacy ◽  
Operating Income ◽  
Bank Management ◽  
Negative Effect

The purpose of this study was to test and analyze the determinants of profitability in the banking industry on the Indonesian Stock Exchange. The variables that determine the profitability of a bank as measured by Return on Assets (ROA) include: Non Performing Loans (NPL), Operating Costs for Operating Income (BOPO), Loan to Deposit Ratio (LDR), and Capital Adequacy Ratio (CAR). . The method of determining the sample in this research is purposive sampling. The data analysis technique in this study is multiple linear regression analysis. The results showed that NPL and BOPO had a negative effect on ROA, while LDR and CAR had a positive effect on ROA. The theoretical implication of this research is to increase the profitability of a bank, the bank management must be able to suppress NPL and OEOI, as well as increase LDR and CAR. The practical implication of this research is that bank management must always prioritize the principle of prudence in lending, and always increase efficiency in operations so that increased profitability can be achieved. Management must also be able to maintain an optimal level of lending and meet capital adequacy so as to increase profitability. Keywords: NPL, OEOI, LDR, CAR, and ROA

scholarly journals Perbandingan Pengaruh Working Capital to Total Assets (WCTA), Operating Income to Total Liabilities (OITL), dan Return on Equity (ROE) Terhadap Pertumbuhan Laba Pada Perusahaan Jasa Sub Sektor Transportasi dan Sub Sektor Kosntruksi dan Bangunan Yang Terda

2019 ◽  
Vol 11 (1) ◽  
Author(s):  
Rilla Gantino ◽  
Melinda Kusuma Dewi
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Cluster Sampling ◽  
Working Capital ◽  
Return On Equity ◽  
Operating Income ◽  
Negative Effect ◽  
Profit Growth

Abstract. This study aimed to analyze the effect of working capital to total assets (WCTA), operating income to total liabilities (OITL), and return on equity (ROE) on profit growth in transportation companies and construction and building companies listed on the Stock Exchange for the 2013-2017 period. The method used is purposive and cluster sampling. This study used is secondary data from the financial statements. Data analysis method used is multiple linear regression analysis. The results show for transportation companies, working capital to total assets (WCTA) and operating income to total liabilities (OITL) have no significant effect on profit growth and return on equity (ROE) have significant positive effect on profit growth. On construction and building companies, working capital to total assets (WCTA) have significant negative effect on profit growth. Operating income to total liabilities (OITL) and return on equity (ROE) have no significant effect on profit growth. Simultaneously both show the same results, the independent variable (WCTA, OITL, and ROE) have a significant effect on the dependent variable (profit growth).   Keywords: : working capital to total assets (WCTA), operating income to total liabilities (OITL), return on equity (ROE), profit growth

Pengaruh Loan to Deposit Ratio Dan Biaya Operasional Pendapatan Operasional Terhadap Profitabilitas Bank

2021 ◽  
Vol 9 (3) ◽  
Author(s):  
Bella Aldama Faradilla ◽  
Filani Zikri Hassan ◽  
Soei Khim
Keyword(s):  
Regression Analysis ◽  
Commercial Banks ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Significance Test ◽  
Operating Costs ◽  
Operating Income ◽  
Operational Costs ◽  
Main Target ◽  
Analysis Determination

Profitability is the ability or ability of banks to make a profit. The problem of profitability is very important because bank revenue is the main target that must be achieved by the bank because the main goal of the bank is to achieve profit. The higher the bank's profitability, the better the bank's performance. The formulation of the problem in this study are does the Loan to Deposit Ratio (LDR) affect profitability, Operational Income Operational Costs (BOPO) affect profitability and Loan to Deposit Ratio and Operational Income Operational Costs affect Profitability. Public Bank for the 2014-2019 period. Data were analyzed using the classic assumption test, multiple linear regression analysis, Determination analysis, simultaneous significance test (F test) and partial significance test (t-test). The results showed that the Loan to Deposit Ratio had a negative and significant effect on Profitabiltas. Operating Costs Operating Income has a negative and significant effect. Loan to Deposit Ratio and Operating Costs Operating Income has effect on profitability at commercial banks for the 2014-2019 period. Keywords : LDR, BOPO and profitability

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