scholarly journals PENGARUH NON PERFORMING LOAN (NPL), LOAN TO DEPOSIT RATIO (LDR) DAN NET INTEREST MARGIN (NIM) TERHADAP RETURN ON ASSETS (ROA) PADA PERUSAHAAN PERBANKAN

Author(s):  
Kemal Wira Fasha ◽  
Abdul Rauf Chaerudin

The purpose of this study was to determine the effect of Non-Performing Loans (NPL), Loan to Deposit Ratio (LDR), and Net Interest Margin (NIM) on Return On Assets (ROA) either partially or simultaneously in banking companies listed on the Indonesia Stock Exchange. . This study uses a quantitative approach with secondary data in the form of Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), and Net Interest Margin (NIM) and Return On Assets (ROA). Determination of the sample in this study using purposive sampling technique with 3 criteria in order to obtain 5 companies from 46 companies. The analysis technique used is a data regression analysis technique using the SPSS Version 25 application. The results of data processing show that the data is normally distributed and there are no symptoms of classical assumptions in the study. The conclusion obtained shows that Non-Performing Loans (NPL), Loan to Deposit Ratio (LDR) partially have a negative and significant effect on Return On Assets (ROA). Net Interest Margin (NIM) partially positive and significant effect on Return On Assets (ROA). And simultaneously there is the influence of Non-Performing Loans (NPL), Loan to Deposit Ratio (LDR), and Net Interest Margin (NIM) on Return On Assets (ROA).

Author(s):  
Mega Kurnia ◽  
Ade Fauji ◽  
Aria Cendana Kusuma

The purpose of this study is to determine the effect of Earning Per Share (EPS) and Debt to Equity Ratio (DER) on stock prices either partially or simultaneously in manufacturing companies in the consumer goods industry sub-sector of food and beverages. This study uses a quantitative approach with secondary data in the form of Earning Per Share (EPS) and Debt to Equity Ratio (DER) data and stock prices. Determination of the sample in this study was using purposive sampling technique with 3 criterias in order to obtain 9 companies from 29 companies. The analysis technique used is panel data regression analysis technique using the help of the Eviews10 application. The results of data processing show that the data is normally distributed after data transformation and there are no symptoms of classical assumptions in the study. The conclusion obtained in the research shows that Earning Per Share (EPS) partially has a positive and significant effect on stock prices. Debt to Equity Ratio (DER) partially has no effect on stock prices. Earning Per Share (EPS) and Debt to Equity Ratio (DER) simultaneously have a positive and significant effect on stock prices


2020 ◽  
Vol 1 (1) ◽  
pp. 72-82
Author(s):  
Rizki Muhammad Siddiq ◽  
Setiawan Setiawan ◽  
Ade Ali Nurdin

In conducting this research which aims to find out from the influence of Loan to Deposit Ratio (LDR), Debt to Assets Ratio (DAR), and Return on Assets (ROA) to Earning per Share (EPS) in Commercial Banks listed on the IDX period 2008-2017. In this study the type of data used is secondary data, which is from financial statement data that has been published by the website on the Indonesia Stock Exchange and the website of each company that will be examined in the period 2008-2017. The total sample used in this study is four bank companies in the banking sub-sector that have been listed on the Indonesia Stock Exchange from 2008-2017. The technique that will be used in the way of sampling is by purposive sampling technique is a technique of determining samples with certain considerations. The analysis technique in this study uses panel data regression analysis using the Eviews 10 program tool.


2017 ◽  
Vol 1 (2) ◽  
Author(s):  
Nur Zulfah Hijriyani ◽  
Setiawan Setiawan

AbstractThe purpose of this study are to measure and analyze operational efficiency that showed by bank financial ratios consisting of Operating Expenses to Operating Revenues (BOPO), Allowance for Possible Losses on Earning Assets (PPAP), Non Performing Financing (NPF) and Financing to Deposits Ratio (FDR) to Profitability that measured by Return on Assets (ROA). The population in this research is 11 Islamic Banking (BUS) by using total sampling technique in determine the sample. The data used in this study is secondary data obtained from the annual report of the bank period 2010 to 2016 published by each bank and matched with the data also by the Financial Services Authority (OJK). The analysis technique used is panel data regression analysis. Based on the result of F-test in this research, it can be concluded that the independent variables (operational efficiency) have a significant effect on the dependent variable (profitability). Meanwhile, the t-test shows that BOPO ratio has a significant negative effect on profitability. For the other three ratios, PPAP, NPF and FDR have no significant effect on profitability of Islamic Banks (BUS).Keywords: Islamic banks; Operational efficiency; Profitability. AbstrakPenelitian ini bertujuan untuk mengukur dan menganalisis pengaruh efisiensi operasionalyang diproksikan dengan rasio keuangan bank yang terdiri dari rasio Biaya Operasionalterhadap Pendapatan Operasional (BOPO), Penyisihan Penghapusan Aktiva Produktif(PPAP), Non Performing Financing (NPF) dan Financing Deposit Ratio (FDR) terhadapprofitabilitas yang diukur dengan Return on Asset (ROA). Populasi dalam penelitian ini adalah 11Bank Umum Syariah (BUS) dengan penggunaan teknik total sampling dalam penentuansampelnya. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperolehdari laporan tahunan bank periode 2010 hingga 2016 yang dipublikasikan oleh masing-masing bank dan dicocokkan dengan data yang juga dipublikasikan oleh Otoritas JasaKeuangan (OJK). Teknik analisis yang digunakan adalah analisis regresi data panel. Berdasarkan hasil uji-F pada penelitian ini, dapat disimpulkan bahwa variabel independen (efisiensi operasional) berpengaruh signifikan terhadap variabel dependen (profitabilitas). Sementara itu, hasil uji-t menunjukkan bahwa rasio BOPO berpengaruh negatif signifikanterhadap profitabilitas. Untuk tiga rasio lainnya yaitu PPAP, NPF dan FDR tidak memilikipengaruh signifikan terhadap profitabilitas Bank Umum Syariah (BUS).Kata Kunci: Bank syariah; Efisiensi operasional; Profitabilitas.


2021 ◽  
Vol 31 (3) ◽  
pp. 782
Author(s):  
Ida Bagus Made Bayu Indrawan ◽  
I Wayan Pradnyanta Wirasedana

The research aims to prove empirically the influence of Non-Performing Loans, Loans to Deposit Ratio, Good Corporate Governance, Net Interest Margin, and Capital Adequacy Ratio on financial performance of banking companies listed on the IDX. Agency theory and Productive theory of credit are the theories used in this study. The study population is all Banking Companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018 totaling 45 companies. The research sample of 30 companies with non-probability sampling method with purposive sampling technique. The data analysis technique used is multiple linear regression. The research results obtained by Non Performing Loans are considered negative, Loan to Deposit Ratio and Good Corporate Governance are not approved and are significant, Net Interest Margin and Capital Adequacy Ratio have positive and significant effect on financial performance. Keywords: Non Performing Loan; Loan to Deposit Ratio; Good Corporate Governance; Net Interest Margin; Capital Adequacy Ratio; Financial Performance.


2020 ◽  
Vol 8 (2) ◽  
Author(s):  
Ayu Puspitaningtyas, SE., MM.

<em>This study aims to determine the effect of debt to equity ratio and return on assets of stock price on food and beverages sector in Indonesia Stock Exchange. This study used secondary data, with samples 9 food &amp; beverages companies in Indonesia Stock Exchange during the study period 2016-2018. Independent variables in this study are debt to equity ratio and return on assets. This study used purposive sampling technique. The method of data analysis used multiple regression analysis. Based on results of the study, only debt to equity ratio have no significant effect on stock price. Meanwhile, the F test result shows that Debt to Equity Ratio and Return on Assets jointly have  effect on stock price.</em>


2019 ◽  
Vol 24 (1) ◽  
pp. 36-50
Author(s):  
Fransisca Carindri ◽  
Untara

The purpose of this research was to determine the effect of partial Non Performing Loan (NPL), Risk Index (ZRISK), Return on Assets (ROA), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR) and Loan to asset Ratio (LAR) to the Capital Adequacy Ratio (CAR) on banking companies listed on the Stock Exchange. The research population was banking companies listed in Indonesia Stock Exchange during the three (3) year period from 2010 to 2012. The sample used in this research was determined using purposive sampling technique in which there are 29 companies that meet the criteria for sample selection. The analysis technique used is multiple linear regression and the processing of the data using SPSS v15.0. The results showed that the ROA, LDR, and LAR have no significant effect on CAR. While the NPL, Risk Index and NIM have a significant effect on CAR. Predictive ability of the six independent variables on CAR was at 32.9 % while the remaining 77.1 % is influenced by other factors not included in the regression model. Keyword: Risk, Profitability, Liquidity, Capital Adequacy


2019 ◽  
Vol 4 (1) ◽  
pp. 29-36
Author(s):  
Kimsen Kimsen ◽  
Imas Kismanah ◽  
Siti Masitoh

The purpose of this research is to know the influence of Return On Assets (ROA), Debt To Equity Ratio (DER), and Asset to Tax Avoidance (TA) partially and simultaneously in the sector of various Industri listed in Indonesia Stock Exchange (IDX). The research period used is five years from 2012 to 2016. The study population included all industry miscellaneous sectors listed in Indonesia Stock Exchange (IDX) period 2012 to 2016. Sampling technique used is purposive sampling technique. Based on the predetermined criteria, the sample size was 8 companies. The type of data used was secondary data obtained from the Indonesia Stock Exchange website. Data analysis method used was panel data regression analysis. The result of F-test and t-test showed return on assets had an effect on tax avoidance, while debt to equity ratio had a positive influence on tax avoidance.


2021 ◽  
Vol 4 (2) ◽  
pp. 809-820
Author(s):  
Ida Fitriyani ◽  
Dwi Indah Lestari

This study aims to determine the effect of public ownership and profitability on the timeliness of financial report submission. Secondary data used in this research is the company's audited annual financial statements. The population in this study is mining sector companies listed on the Indonesia Stock Exchange 2014-2018. The sampling technique used in this research is purposive sampling, thereby obtained 180 samples from 36 companies. The analysis technique used in this research is logistic regression analysis. The results showed that the partial public ownership does not affect the timeliness of financial report submission, while profitability positive and significant impact on the timeliness of financial report submission. Public ownership and profitability simultaneously have a positive and significant effect on the timeliness of financial report submission. Keywords: Public Ownership, Profitability and Timeliness of Financial Report Submission.


Author(s):  
Hotbertua Galumbang Hutagalung ◽  

This study aims to analyze the effect of DAR, company size on ROE, and Tax Avoidance as a moderator in healthcare companies on the Indonesia Stock Exchange. This study uses secondary data obtained from the website www.IDX.go.id and using a sample of 12 companies listed on the Indonesia Stock Exchange in the 2017-2019 period. The sampling technique used is purposive sampling. The number of research sample data is 32. The analysis technique is Multiple Linear Regression and Moderated Regression Analysis. The results that R2 is 36.8% and hypothesis testing indicate that the influence of DAR is significant (0.012) and Firm Size is significantly affected (0.002) on ROE. After moderating R2 become 49% and testing the hypothesis show that Tax avoidance moderates the effect of DAR to be (0,034) significant but Tax Avoidance does not moderate the effect of Firm Size on ROE.


2019 ◽  
Vol 23 (1) ◽  
pp. 19-28
Author(s):  
Jefri Thomi da Costa Boreel ◽  
Mintarti Ariani ◽  
Bambang Budiarto

This research aims to analyze the payback or Return on Assets (ROA) which has very significant effect against the Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Net Performing Loan (NPL), Net Interest Margin (NIM), and operatingexpenses against the operating income (BOPO). This research uses population of 13 commercial banks with the lowest accounting assets in Indonesia for 2014-2017 period. In this research, the secondary data is taken in the form of the financialstatements of the bank starting from 2014 until 2017. Technique of data analysis in this study uses regression analysis panel where Return on Asset (ROA) as its dependent variabel and the Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Net Performing Loan (NPL), Net Interest Margin (NIM), and operating expenses against operating income (BOPO) as its independent variabel. The results of this research provide evidence that Net Performing Loan (NPL), Net Interest Margin (NIM), and operating expenses against the operating income (BOPO) partially have significant influence towards Return on Asset (ROA) on 13 commercial banks, while Loan to Deposit Ratio (LDR), and the Capital Adequacy Ratio (CAR) partially do not havesignificant influence towards Return on Asset (ROA).


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