PENGARUH CADANGAN KERUGIAN PENURUNAN NILAI (CKPN), JUMLAH KREDIT YANG DIBERIKAN, DAN KONDISI PERMODALAN TERHADAP PROFITABILITAS
DOI:
https://doi.org/10.56696/jaka.v4i1.8354Abstract
This research aims it know allowance for impairment losses as measured by loan loss provisioning, credit which given as measured by credit propotion, condition of capital as measured by the capital adequacy ratio, eficiency aperational as measured by operating Expenses to Operating Revenue and Liquidity as measured by loan to deposit ratio to profibility as measured by return on assets incompanies banking listed on OJK the for years 2018-2022. The sampling technique used in this research in purposive sampling method and obtain 28 banks. Types of data used was secondary data obtained from www.ojk.go.id analyzing data used a statistical data processing sofware EVIEWS 12.00 for windows. Based on the result of mutiple regression analyzing with a aignifiance level of 5%, the result of the study conclude: (1). Allowance for impairment losses has no effect on profitability on companies of banking listed on OJK with the ? coefficient is negative amounted to -0.033 and significant value 0.127 > 0.05, (2). Credit which given has a significant on profitability on companies of banking listed on OJK with the ? coefficient positive is -0.113 and significance value 0.127 < 0.05. (3). Condition of capital has on effect on profitability on companies of banking listed on OJK with the ? coefficient -0.113 and significance value 0.033 > 0.05.References
Anti, Hardiy. “Pengaruh CAR, NPL Dan LDR Terhadap ROA Pada Bank BUMN Yang Go-Public di Indonesia (Tahun 2006-2010).”
(2012).
Arthana, Ida Bagus, Naniek Noviari, dan Naniek Noviari. “Analisis Perhitungan Cadangan Kerugian Penurunan Nilai Piutang di PT. Bank Sinar Harapan Bali Tahun 2011. “ E- Jurnal Akuntansi 8.2 (2014): 102-
Darmadji, Tjiptono, dan Fakhruddin. 2012. Pasar Modal Di Indonesia. Edisi Ketiga. Jakarta: Salemba Empat.
Darmawi, Herman. 2012. Manajemen Perbankan. Jakarta: Bumi Aksara.
Dewi, Kadek Ayu Krisna, dkk. "Pengaruh Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), dan Perbandingan Biaya Operasional dengan Pendapatan Operasional (BOPO) terhadap Return On Assets (ROA) pada Bank Umum yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2012." JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi S1) 2.1 (2014).
Dewi, L. E., Herawati, N. T., AK, S., Sulindawati, N. L. G. E., & SE Ak,
M. (2015). Analisis Pengaruh NIM, BOPO, LDR, DAN NPL Terhadap Profitabilitas (Studi Kasus Pada Bank Umum Swasta Nasional Yang Terdaftar Pada Bursa Efek Indonesia Periode 2009-2013). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi S1), 3(1).
Doloksaribu, Tio Arriela. "Pengaruh Rasio Indikator Tingkat Kesehatan Bank Terhadap Pertumbuhan Laba Perusahaan Perbankan Go-Public (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar di BEI Periode Tahun 2009-2011)." Jurnal Ilmiah Mahasiswa FEB 1.2 (2012).
Febriati, Ekaputri Cipyani. “Analisis Penerapan PSAK 55 atas Cadangan Kerugian Penurunan Nilai.” Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi 1.3 (2013).
Imam Ghozali. 2013. Aplikasi Analisis Multivariate dengan Program IBM SPSS 21. Edisi Ketujuh. Semarang: Badan Penerbit - Universitas Diponegoro.
Sofyan Syafri Harahap. 2015. Analisis Kritis atas Laporan Keuangan, Ed. 1, Cet. 12. Jakarta: Rajawali Pers.
Jogiyanto.2014. Metodologi Penelitian Bisnis. Edisi Keenam. Yogyakarta: BPFE
Jensen, and Meckling. 1976. Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. (http://www.sfu.ca, diakses pada tanggal 7 Oktober 2016).
Kasmir. 2012. Dasar-Dasar Perbankan, Edisi Revisi. Jakarta: PT Raja Grafindo Persada.
Taswan.2010. Manajemen Perbankan Konsep, Teknik, dan Aplikasi.Edisi Kedua. Yogyakarta:UPP STIM YKPN
Undang-undang Republik Indonesia Nomor 10 Tahun 1998 tentang Perbankan. Jakarta: Bank Indonesia.
Undang-undang Republik Indonesia Nomor 10 Tahun 1998 tentang Kredit. Jakarta: Bank Indonesia.
Wibisono, Kunto. "Analisis Pengaruh CAR, NPL, NIM, Dan LDR
Terhadap ROA Pada Bank Umum Swasta Nasional di Indonesia." Jurnal Ekonomi Daerah (JEDA) 1.1 (2013).
Yuda, I. Made Pratista, dan Wahyu Meiranto. "Pengaruh Faktor Internal Bank Terhadap Jumlah Kredit Yang Disalurkan (Studi empiris pada bank yang terdaftar di Bursa Efek Indonesia)." Jurnal Akuntansi Dan Auditing 7.1 (2010): 94-110.
Pastory, Dickson, and Mutaju Marobhe. "The Determinants of the Commercial Banks Profitability in Tanzania: Panel Evidence."
Perbanas, STIE. 2016. Pedoman Penulisan dan Penilaian Skripsi. Edisi Revisi. Penerbit STIE Perbanas. Surabaya.
Prasanjaya, A. A., dan I Wayan Ramantha. “Analisis Pengaruh Rasio CAR, BOPO, LDR dan Ukuran Perusahaan Terhadap Profitabilitas Bank Yang Terdaftar di BEI.” E-Jurnal Akuntansi 4.1 (2013): 230-245.
Risha, Viony Gita. "Pengaruh Kredit Yang Diberikan, Likuiditas dan Kecukupan Modal Terhadap Profitabilitas (Perusahaan Perbankan Yang Terdaftar di BEI)." Jurnal Akuntansi 1.2 (2013).
Romantin, Maya. "Pengaruh CAR, LDR, BOPO Terhadap ROA Pada Bank Swasta yang Terdaftar di BEI." Jurnal Ilmu & Riset Manajemen 4.6 (2016).
Rosiana, Desy, dan Nyoman Triaryati. "Studi Komparatif Kinerja Keuangan Pada Bank Konvensional Dan Bank Syariah di Indonesia." E-Jurnal Manajemen Universitas Udayana 5.2 (2016).
Sambasivam, Yuvaraj, and Abate Gashaw Ayele. "A Study on The Performance of Insurance Companies in Ethiopia." International Journal of Marketing, Financial Services & Management Research” July 2.7 (2013).
San, Ong Tze, and Teh Boon Heng. "Factors affecting the profitability of Malaysian commercial banks." African Journal of Business Management 7.8 (2013): 649-660.
www.ojk.go.id
Ahmad Zaenal Ilham, W. U. (2020). Analysis earning managemen practic : Approach discretionary loss loan provision ( case study of islamic banks di indonesia tahun 2011-2016). Magister Akuntansi, Mercubuan universitas jakarta, 16-25.
Ahmed reza ul mustafa, R. h. (2001). does the loan loss provision affect the banking profitability in case of pakistan. econimic and financial review, 772-783.
Karmila Aisyah Ahmadi, M. A. (2016). pengaruh makro ekonomi dan fundamental bank terhadap NON performing loan . manajemen fakultas ekonomi dan manajemen.
maajnoni, l. l. (2002). loan lass provisioning and economic slowdowns: too much, too late. 1-38.
Oryza Sativa Heningtyas, A. k. (2019). bank loan loss provisions research: Areview of the empirical literature. keuangan dan perbankan, 270-282.
Peterson K. Ozili, E. O. (2017). Bank loan loss provisions research: A review. essex business, 144-163.
Phoebe goa, c. y. (2022). loan loss provisions and return predictability: A dynamic perspective. china journal of accouting research, 14=41.
sutrisno, b. (2017). prosiklikalitas provisi kerugian kredit di indonesia: pengujian pengaruh manajemen modal, peralatan laba, dan mekanisme sinyal. akuntansi dan keuangan, 1-13.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
