PROFITABILITAS BANK DI INDONESIA DENGAN METODE RISK BASED BANK RATING PADA EMITEN PERBANKAN DI BURSA EFEK INDONESIA

JRAK Vol 11 No 1 Feb 2015

 

 

 

Rowland Bismark Fernando Pasaribu

Fakultas Ekonomi Universitas Gunadarma

Rowland_pasaribu@staff.gunadarma.ac.id

 

Dionysia Kowanda

Fakultas Ekonomi Universitas Gunadarma

dion@staff.gunadarma.ac.id

Gusti Nyoman Padma Paramitha

Jurusan Akuntansi FE Universitas Gunadarma

 

Abstract

 

This research aims to analyze the influence of Risk Based Bank Rating to the Profitability of general bank go public listed in the Indonesia Stock Exchange. Factor tested are Non Performing Loan (NPL), Liquidity to Deposit Ratio (LDR), Proportion of the Independent Board of Commissioners, Audit Committee, Institutional Ownership, Operating Expense and Operating Income (BOPO) and Capital Adequacy Ratio (CAR) towards Return On Assets (ROA).The sample of this study using purposive sampling method, with the number of sample used were 20 general banks go public listed in the Indonesia Stock Exchange (IDX) in the periods 2008 – 2014. Result of this study indicate that NPL, Audit Committee, and BOPO has significant effect on ROA, while the LDR, proportion of independent board, institutional ownership, and CAR has no significant effect on ROA. The result of this analysis showed about 60,3% from the adjusted R2 that ROA can be explained by NPL,LDR,GCG,BOPO, and CAR. The rest 49,7% influenced by other variables outside the model.

Keywords: RBBR, ROA, NPL, LDR, GCG, BOPO, CAR

 

Jurnal Riset Akuntansi dan Keuangan, Vol.11, No.1, Feb 2015

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JRAK Vol 11 No 1 Feb 2015 PROFITABILITAS BANK DI INDONESIA

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