i ABSTRAK
Penelitian ini bertujuan untuk menguji pengaruh Capital Adequacy Ratio, Beban Operasional terhadap Pendapatan Operasional, Net Interest Margin, Non Performing Loan, Loan To Financial Ratio dan Giro Wajib Minimum terhadap Kinerja Keuangan Perbankan yang diproksikan dengan Return on Asset dan menguji pengaruh pertumbuhan Dana Pihak Ketiga sebagai variabel moderating dalam memoderasi hubungan antara Capital Adequacy Ratio, Beban Operasional terhadap Pendapatan Operasional, Net Interest Margin, Non Performing Loan, Loan To Financial Ratio dan Giro Wajib Minimum terhadap Return on Asset. Jenis penelitian yang digunakan dalam penelitian ini adalah Kausal Komparatif (Causal Comparative Research). Populasi dalam penelitian ini adalah perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2011 sampai 2015. Sebanyak 20 bank yang terpilih menjadi sampel melalui proses pengambilan sampel dengan metode sistematik random sampling. Analisis regresi linier berganda diaplikasikan pada data panel yang berisi rasio kinerja keuangan perbankan pada periode 2011-2015. Uji residual diaplikasikan untuk menguji pengaruh moderasi dari variabel moderating. Hasil penelitian menunjukkan bahwa berdasarkan hasil Uji F, secara simultan variabel Capital Adequacy Ratio, Beban Operasional terhadap Pendapatan Operasional, Net Interest Margin, Non Performing Loan, Loan To Financial Ratio dan Giro Wajib Minimum berpengaruh terhadap Return on Asset. Hasil Uji t menunjukkan bahwa secara parsial variabel Capital Adequacy Ratio dan Beban Operasional terhadap Pendapatan Operasional, Non Performing Loan, Loan To Financial Ratio, Giro Wajib Minimum berpengaruh negatif terhadap Return on Asset. Net Interest Margin berpengaruh positif terhadap Return on Asset. Hasil uji residual menunjukkan bahwa Dana Pihak Ketiga mampu memoderasi hubungan antara Capital Adequacy Ratio, Beban Operasional terhadap Pendapatan Operasional, Net Interest Margin , Non Performing Loan , Loan To Financial Ratio dan Giro Wajib Minimum dengan Return on Asset.
Kata Kunci : Capital Adequacy Ratio, Beban Operasional terhadap Pendapatan Operasional, Net Interest Margin, Non Performing Loan, Loan To Financial Ratio, Giro Wajib Minimum, Dana Pihak Ketiga, Return on Asset, Kinerja Keuangan Perbankan.
ii ABSTRACT
The purpose of this study to examine the influence of Capital Adequacy Ratio , Operating Expenses to Operating Income , Net Interest Margin , Non Performing Loan , Loan To Financial Ratios and Statutory Reserves Requirements the financial performance of banking proxied by Return on Assets and test the moderating influence of Third Party’s Fund in relation Capital Adequacy Ratio , Operating Expenses to Operating Income , Net Interest Margin , Non Performing Loan , Loan To Financial Ratios and Statutory Reserves Requirements to Return on Assets . This type of research used in this study was Causal Comparative (Comparative Causal Research). The population in this study is a registered bank in Indonesia Stock Exchange in 2011 through 2015. A total of 20 banks selected as a sample through the sampling process with systematic random sampling method. Multiple linear regression analysis was applied to the data panel shows the ratio of financial performance of banks in the period 2011-2015. Residual test was applied to test the moderating influence of moderating variables. The results showed that based on the results of Test F, simultaneously variable Capital Adequacy Ratio , Operating Expenses to Operating Income , Net Interest Margin , Non Performing Loan , Loan To Financial Ratios and Statutory Reserves Requirements effect on ROA. T test results showed that in partial Capital Adequacy Ratio and Operating Expenses to Operating Income, Non Performing Loan , Loan To Financial Ratio , Statutory Reserves Requirements negative in predicting ROA. Net Interest Margin has positive in predicting ROA. Residual test results showed that the Third Party’s Fund is able to moderate the relationship Capital Adequacy Ratio , Operating Expenses to Operating Income , Net Interest Margin , Non Performing Loan , Loan To Financial Ratios and Statutory Reserves Requirements to ROA.
Keywords: Capital Adequacy Ratio , Operating Expenses to Operating Income , Net Interest Margin , Non Performing Loan , Loan To Financial Ratio , Statutory Reserves Requirements , Third Party’s Fund , Return on Assets , Financial performance of banking.
