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ABSTRAK
Refi, 2020. “Pengaruh Capital Adequacy Ratio (CAR), Loan Deposito Ratio (LDR), Dan Biaya Operasional Pendapatan Operasional (BOPO) Terhadap Non Performing Loan (NPL) Pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Periode 2014-2019”. Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis. Dibimbing oleh Moh. Aris pasigai dan Ibu wahyuni.
Tujuan penelitian ini untuk mengetahui apakah Untuk mengetahui apakah resiko modal (CAR) Capital Adequacy Ratio, resiko liquiditas (LDR) Loan Deposito Ratio, resiko oprasional (BOPO) Biaya Oprasional Pendapatan Oprasional berpengaruh positif terhadap resiko kredit (NPL) NonPerforming Loan. Dalam penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data menggunakan data sekunder. Skala pengukuran data dengan skala Rasio. Data dianalisis dengan menggunakan analisis regresi linear berganda dengan bantuan program SPSS IBM versi 25.0.
Hasil penelitian menunjukkan bahwa (1) Capital Adequacy Ratio (CAR) tidak berpengaruh positif dan signifikan terhadap NonPerforming Loan (NPL). (2) Loan Deposito Ratio (LDR) tidak berpengaruh positif dan signifikan terhadap NonPerforming Loan (NPL). (3) Biaya Oprasional Pendapatan Oprasional (BOPO) berpengaruh positif dan signifikan terhadap NonPerforming Loan (NPL) Pada Perusahaan Perbankan Terdaftar Di bursa efek indonesia Periode 2014- 2019.Berdasarkan hasil penelitian diharapkan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) lebih memperhatikan berbagai macam risiko yang hadapi baik dalam pengambilan keputusan dan kebijakan kebijakan perbankan yang berhubungan dalam mengelola berbagai risiko untuk meningkatkan kinerja keuangan.
Kata Kunci : Capital Adequacy Ratio(CAR), Loan Deposito Ratio(LDR) , BiayaOperasionalPendapatanOperasional(BOPO), Non Performing Loan(NPL)
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ABSTRAC
Refi, 2020. "The Influence of Capital Adequacy Ratio (CAR), Loan Deposit Ratio (LDR), and Operational Costs of Operational Pebdapatab (BOPO) on Non- Performing Loans (NPL) in banking companies listed on the Indonesia Stock Exchange for the 2014-2019 period". Accounting Study Program, Faculty of Economics and Business. Supervised by Moh. Aris pasigai and Mrs. wahyuni The purpose of this research is to find out whether to find out whether the capital risk (CAR), the Capital Adequacy Ratio, the liquidity risk (LDR), the Loan Deposit Ratio, the operational risk (BOPO) Operational Costs of Oprational Income have a positive effect on the credit risk (NPL) of Non Performing Loans.
In this study using a quantitative approach with data collection techniques using secondary data. Scale of data measurement with ratio scale. Data were analyzed using multiple linear regression analysis with the help of IBM SPSS version 25.0.
The results showed that (1) the Capital Adequacy Ratio (CAR) had no positive and significant effect on Non-Performing Loans (NPL). (2) Loan Deposit Ratio (LDR) has no positive and significant effect on Non-Performing Loans (NPL). (3) Operational Cost of Operating Income (BOPO) has a positive and significant effect on Non-Performing Loans (NPL) in Banking Companies Listed on the Indonesia Stock Exchange for the 2014-2019 Period. Based on the results of the research, it is hoped that banking companies listed on the Indonesia Stock Exchange (IDX) will pay more attention to the various risks that are faced in both decision making and banking policies related to managing various risks to improve financial performance.
Keywords: Capital Adequacy Ratio (CAR),Loan Deposit Ratio(LDR), Operational Costs of Operational Income(BOPO),Non-Performing Loans (NPL)
