Akuntansi Keuangan dan Perbankan, Desember 2013
Jl. T. Nyak Arief Kopelma Darussalam, Fakultas Ekonomi Unsyiah Banda Aceh.
Universitas Syiah Kuala Pengaruh Capital Adequacy Ratio, Non Performing Loan, dan Loan to Deposit
Ratio terhadap Kinerja Keuangan (Studi Emprisi pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia)
Muhammad muhammad.akt@live.com
Program Studi Akuntansi
Fakultas Ekonomi Universitas Syiah Kuala Banda Aceh
ABSTRACT
The purpose of this research is to examine the influence of capital adequacy ratio, non performing loans and loan to deposit ratio to financial performance. The data used in this study is secondary data. Samples were taken by purposive sampling method and sample size obtained was 75 banking sector companies listed in Indonesia Stock Exchange 2010-2012. The analysis technique used is multiple linier regression using SPSS 21.
This study uses independent variable capital adequacy ratio, non performing loans, and loan to deposit ratio and the dependent variable of financial performance. The results of this study indicate that the simultaneous testing (F-test), variable capital adequacy ratio, non performing loans, and loan to deposit ratio have a significant influence on financial performance. In a partial test (T-test), variable capital adequacy ratio and non performing loans have a negative significant influence financial performance, while the variable loa to deposit ratio has no influence on financial performance.
Keywords: Capital adequacy ratio, non performing loans, loan to deposit ratio, and financial performance.
ABSTRAK
Tujuan penelitian ini adalah untuk menguji pengaruh capital adequacy ratio, non performing loan dan loan to deposit ratio terhadap kinerja keuangan. Data yang digunakan dalam penelitian ini adalah data sekunder. Sampel diambil dengan metode purposive sampling dan jumlah sampel yang diperoleh adalah 75 perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2010-2012. Teknik analisis yang digunakan adalah regresi linier berganda dengan menggunakan SPSS 21.
Penelitian ini menggunakan variabel independen capital adequacy ratio, non performing loan, dan loan to deposit ratio dan variabel dependen kinerja keuangan. Hasil penelitian ini menunjukkan bahwa pada pengujian secara simultan (uji F), variabel capital adequacy ratio, non performing loan, dan loan to deposit ratio berpengaruh signifikan terhadap kinerja keuangan. Pada pengujian parsial (uji t), variabel capital adequacy ratio
dan non performing loan berpengaruh negatif signifikan terhadap kinerja keuangan, sedangkan variabel loan to deposit ratio tidak berpengaruh terhadap kinerja keuangan.