Analisis Pengaruh Rasio Keuangan Terhadap Profitabilitas Pada Bank Devisa Yang Terdaftar Di BEI Periode 2017-2022
Abstract
The purpose of this study is to determine the effect of Net Interest Margin (NIM), Operating Costs on Operating Income (BOPO), Loan to Deposit Ratio (LDR), and Non Performing Loan (NPL) on Profitability as proxied by Return on Assets (ROA). This research uses data sourced from foreign exchange bank companies listed on the Indonesia Stock Exchange (IDX) starting from 2017-2022 and financial ratio reports obtained from the Financial Services Authority (OJK). The total number of foreign exchange bank companies listed on the IDX is 32 companies and those that enter the test criteria are 12 companies. The total panel data of 288 comes from 6 years of quarterly data for 12 Foreign Exchange Banks. The results of panel data regression analysis with the help of E-Views software show that the best estimation choice is Fixed Effect Model (FEM). Based on FEM output, it was found that the NIM variable had a positive and significant effect on Profitability (ROA). BOPO variables have a negative and significant effect on Profitability (ROA). And NPL has a negative and significant effect on Profitability (ROA). The LDR variable has no effect on Profitability (ROA). The coefficient of determination of this FEM model is 95%.
Keywords: NIM, BOPO, LDR, NPL, Profitability, FEM
References
Ali, Muhammad, and R. TY Roosaleh Laksono. (2017). Pengaruh Net Interest Margin (NIM), Biaya Operasional Terhadap Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR) Dan Non Performing Loan (NPL) Terhadap Return On Assets (ROA). Jurnal Riset Akuntansi Dan Keuangan 5(2):1377–92. doi: 10.17509/jrak.v5i2.7853.
Batari Ayunda Praja, Nasya, and Ulil Hartono. (2018). Pengaruh Ukuran Perusahaan, Capital Adequacy Ratio (Car), Loan To Deposit Ratio (Ldr), Non Performing Loan (Npl)Terhadap Profitabilitas Pada Bank Umum Swasta Nasional Devisa Yang Terdaftar Di Indonesia Periode 2012-2016. Jurnal Ilmu Manajemen (JIM) 7(1):1–12.
Fajari, Slamet, and 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). Prosiding Seminar Nasional Multi Disiplin Ilmu & Call for Papers UNISBANK Ke-3 3(Sendi_U 3):853–62.
Fibriyanti, Yenni Vera, and Lilik Nurcholidah. (2020). Pengaruh CAR, NPL, NIM, BOPO Dan LDR Terhadap Profitabilitas Bank Umum Swasta Nasional Devisa. Jurnal Sains Sosio Humaniora 4(2):344–50. doi: 10.22437/jssh.v4i2.10863.
Hikmah, Hikmah. (2022). Analisis Faktor Yang Mempengaruhi Profitabilitas Bank Umum Swasta Nasional Devisa. Jurnal Valuasi: Jurnal Ilmiah Ilmu Manajemen Dan Kewirausahaan 2(1):182–93. doi: 10.46306/vls.v2i1.88.
Lestari, Wulandari Danu, and R. Gunawan Setianegara. (2020). Analisis Pengaruh Nim, Bopo, Ldr, Dan Npl Terhadap Profitabilitas (Studi Kasus Pada Bank Umum Yang Listed Di Bursa Efek Indonesia Periode 2014-2018). Keunis 8(1):82. doi: 10.32497/keunis.v8i1.2136.
Napitupulu, Runggu Besmandala, Torang P. Simanjuntak, Lumminar Hutabarat, Hormaingat Damanik, Hotriado Harianja, Ronnie Togar Mulia Sirait, and Chainar Elli Ria Lumban Tobing. (2021). Penelitian Bisnis : Teknik Dan Analisa Data Dengan SPSS - STATA - EVIEWS. Madenatera 1:230.
Nofitasari, Lilis, Dwi Rahayu, and Studi Akuntansi. (2022). Pengaruh Capital Adequacy Ratio , Loan Deposit Ratio Dan Non Performing Loan Terhadap Return On Asset Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia ( Studi Kasus Pada Bank Umum Swasta Nasional Devisa Periode.
Permatasari, A. N., D. Rahadian, and ... (2017). Pengaruh CAR, LDR, BOPO, NPL Dan Ukuran Perusahaan Terhadap Profitabilitas (Studi Kasus Pada Bank Umum Swasta Nasional Devisa Dan Bank Umum Swasta …. EProceedings … 4(2):1296–1303.
Pramana Putra, Dewa Putu Wisnu, and Henny Rahyuda. (2021). Pengaruh Nim, Ldr, Npl, Bopo Terhadap Roa Pada Bank Umum Swasta Nasional Devisa Di Indonesia. E-Jurnal Manajemen Universitas Udayana 10(11):1181. doi: 10.24843/ejmunud.2021.v10.i11.p07.
Rahmawati, Delsi Indi, Diharpi Herli Setyowati, and Fatmi Hadiani. (2021). Pengaruh LDR Dan BOPO Terhadap ROA Pada Bank Umum Swasta Nasional Devisa Di Bursa Efek Indonesia. Indonesian Journal of Economics and Management 2(1):216–23. doi: 10.35313/ijem.v2i1.3147.
Rembet, Watung E. Claudia, and Dedy N. Baramuli. (2020). Pengaruh Car, Npl, Nim, Bopo, Ldr Terhadap Return on Asset (Roa) (Studi Pada Bank Umum Swasta Nasional Devisa Yang Terdaftar Di Bei). Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi 8(3):342–52.
Sadi’yah, Yeni Siti Halimatus, Muhamad Umar Mai, and Rosma Pakpahan. (2021). Pengaruh LDR, BOPO, Dan NPL Terhadap ROA Pada BUSN Devisa Terdaftar Di BEI Periode 2014-2018. Indonesian Journal of Economics and Management 1(2):295–305. doi: 10.35313/ijem.v1i2.2498.
Sudarmawanti, Erna, and Joko Pramono. (2017). Pengaruh Car, Npl, Bopo, Nim Dan Ldr Terhadap Roa (Studi Kasus Pada Bank Perkreditan Rakyat Di Salatiga Yang Terdaftar Di Otoritas Jasa Keuangan Tahun 2011-2015). Among Makarti 10(1):1–18. doi: 10.52353/ama.v10i1.143.
Sudiyatno, Bambang, Titiek Suwarti, Toto Suharmanto, and Okki Martinus. (2021). Risiko Dan Modal: Pengaruhnya Terhadap Profitabilitas (Studi Empiris Pada Industri Perbankan Di Indonesia). Dinamika Akuntansi Keuangan Dan Perbankan 10(1):84–92. doi: 10.35315/dakp.v10i1.8544.
Yanti, Sinta Trisna, and Gregorius N. Masdjojo. (2018). Pengaruh Capital Adequacy Ratio, Loan To Deposit Ratio, Net Interest Margin, Dan Non Performing Loan Terhadap Profitabilitas Pada Bank Umum Swasta Nasional Devisa Periode 2013-2017. Dinamika Akuntansi, Keuangan Dan Perbankan 7(2):173–85.
