i ABSTRAK
Tujuan penelitian ini adalah untuk menguji dan menganalisis rasio keuangan Net Profit Margin, Non Performing Loan, Rasio Biaya Operasional terhadap Pendapatan Operasional, Credit Risk Ratio, Return On Asset, Return On Equity dan Gross Profit Margin
terhadap perubahan laba pada bank umum yang terdaftar di Bursa Efek Indonesia. Jenis penelitian adalah penelitian kausal. Populasi penelitian adalah bank umum di Indonesia yang terdaftar di Bursa Efek Indonesia periode tahun 2010 ‐ 2014 dengan jumlah 42 bank. Teknik pengambilan sampel dengan menggunakan probability sampling, sehingga jumlah sampel sebanyak 26 bank. Metode analisis data yang digunakan adalah model regresi linear berganda. Hasil pengujian menunjukkan bahwa secara simultan Net Profit Margin, Non Performing Loan, Biaya Operasional/ Pendapatan Operasional, Credit Risk Ratio, Return On Asset, Return On Equity dan Gross Profit Margin berpengaruh terhadap perubahan laba pada Bank Umum di Indonesia Yang Terdaftar di Bursa Efek Indonesia. Secara parsial Net Profit Margin tidak berpengaruh dan tidak signifikan terhadap perubahan laba, Non Performing Loan tidak berpengaruh terhadap perubahan laba, Biaya Operasional/Pendapatan Operasional tidak berpengaruh dan tidak signifikan terhadap perubahan laba, Credit Risk Ratio tidak berpengaruh dan tidak signifikan terhadap perubahan laba, Return On Asset tidak berpengaruh tetapi signifikan terhadap perubahan laba, Return On Equity berpengaruh dan signifikan terhadap perubahan laba dan Gross Profit Margin berpengaruh dan signifikan terhadap perubahan laba. Net Interest Margin bukan sebagai variabel moderasi yang memperkuat terhadap perubahan laba pada bank umum yang terdaftar di Bursa Efek Indonesia.
Kata Kunci : net profit margin, non performing loan, biaya operasional/pendapatan operasional, credit risk ratio, return on asset, return on equity, gross profit margin, net interest margin dan perubahan laba.
ii ABSTRACT
The purpose of the research was to examine and to analyze the influence of financial ratio, Net Profit Margin, Non Performing Loan, Operational Cost Ratio on Operational Income, Credit Risk Ratio, Return on Asset, Return on Equity, and Gross Profit Margin on Profit Changes in 42 commercial banks listed in BEI (the Indonesian Stock Exchange) in the period of 2010-2014. The research used probability sampling technique so that the samples became 26 banks. The data were analyzed by using multiple linear regression analysis. The result of the research showed that, simultaneously, Net Profit Margin, Net Profit Loan, Operational Cost/Operational Income, Credit Risk Ratio, Return on Asset, Return on Equity, and Gross Profit Margin had significant influence on profit changes in commercial banks listed in BEI. Partially, Net Profit Margin, Net Profit Loan, and Operational Cost/Operational Income did not have any significant influence on profit changes. Return on Asset had negative and significant influence on profit changes. Return on Equity and Gross Profit Margin had significant influence on profit changes in commercial banks listed in BEI. Net Interest Margin was not moderating variable which strengthened the influence of Net Profit Margin, Non Performing Loan, Operational Cost Ratio/Operational Income, Credit Risk Ratio, Return on Asset, Return on Equity, and Gross Profit Margin influenced Profit Changes in commercial banks listed in BEI.
Keywords: net profit margin, non performing loan, operational cost ratio/operational
income, credit risk ratio, return on asset, return on equity, gross profit margin, net interest margin, profit changes
