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PENGARUH NON PERFORMING LOAN DAN CAPITAL ADEQUACY RATIO TERHADAP RETURN ON ASSET (Studi pada Perusahaan Sub Sektor Perbankan yang Terdaftar di BEI Periode 2020-2022)

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DAFTAR ISI

LEMBAR PENGESAHAN ... Error! Bookmark not defined.

ABSTRAK ... Error! Bookmark not defined.

ABSTRACT ... Error! Bookmark not defined.

KATA PENGANTAR ... Error! Bookmark not defined.

DAFTAR ISI ... 1

DAFTAR TABEL ... 5

DAFTAR GAMBAR ... 6

DAFTAR LAMPIRAN ... 7 BAB I PENDAHULUAN ... Error! Bookmark not defined.

1.1 Latar Belakang Penelitian ... Error! Bookmark not defined.

1.2 Identifikasi dan Rumusan Masalah ... Error! Bookmark not defined.

1.2.1 Identifikasi Masalah ... Error! Bookmark not defined.

1.2.2 Rumusan Masalah... Error! Bookmark not defined.

1.3 Tujuan Penelitian... Error! Bookmark not defined.

1.4 Manfaat Penelitian... Error! Bookmark not defined.

1.4.1 Manfaat Teoritis ... Error! Bookmark not defined.

1.4.2 Manfaat Praktis ... Error! Bookmark not defined.

BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN HIPOTESISError!

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2.1 Kajian Pustaka ... Error! Bookmark not defined.

2.1.1 Teori Ilmu Akuntansi... Error! Bookmark not defined.

2.1.1.1 Pengertian Akuntansi ... Error! Bookmark not defined.

2.1.1.2 Sifat-Sifat Akuntansi ... Error! Bookmark not defined.

2.1.1.3 Tujuan Akuntansi ... Error! Bookmark not defined.

2.1.2 Akuntansi Keuangan... Error! Bookmark not defined.

2.1.2.1 Pengertian Akuntansi Keuangan ... Error! Bookmark not defined.

2.1.2.2 Tujuan Akuntansi Keuangan... Error! Bookmark not defined.

2.1.2.3 Fungsi Akuntansi Keuangan ... Error! Bookmark not defined.

2.1.3 Laporan Keuangan ... Error! Bookmark not defined.

2.1.3.1 Pengertian Laporan Keuangan ... Error! Bookmark not defined.

2.1.3.2 Tujuan Laporan Keuangan ... Error! Bookmark not defined.

2.1.3.3 Unsur-Unsur Laporan Keuangan .... Error! Bookmark not defined.

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2.1.4 Analisis Laporan Keuangan... Error! Bookmark not defined.

2.1.4.1 Pengertian Analisis Laporan KeuanganError! Bookmark not defined.

2.1.4.2 Tujuan Analisis Laporan Keuangan Error! Bookmark not defined.

2.1.5 Analisis Kredit ... Error! Bookmark not defined.

2.1.5.1 Pengertian Kredit ... Error! Bookmark not defined.

2.1.5.2 Unsur-Unsur Kredit ... Error! Bookmark not defined.

2.1.6 Non Performing Loan (NPL) ... Error! Bookmark not defined.

2.1.6.1 Pengertian Non Performing Loan (NPL)Error! Bookmark not defined.

2.1.6.2 Penggolongan Non Performing Loan (NPL)Error! Bookmark not defined.

2.1.6.3 Penyebab Non Performing Loan (NPL)Error! Bookmark not defined.

2.1.6.4 Pedoman Mengelola Non Performing Loan (NPL)Error! Bookmark not defined.

2.1.6.5 Cara Mengatasi Non Performing Loan (NPL)Error! Bookmark not defined.

2.1.6.6 Indikator Non Performing Loan (NPL)Error! Bookmark not defined.

2.1.7 Capital Adequacy Ratio (CAR) ... Error! Bookmark not defined.

2.1.7.1 Pengertian Capital Adequacy Ratio (CAR)Error! Bookmark not defined.

2.1.7.2 Struktur Capital Adequacy Ratio (CAR)Error! Bookmark not defined.

2.1.7.3 Penyebab Capital Adequacy Ratio (CAR)Error! Bookmark not defined.

2.1.7.4 Kriteria Penilaian Peringkat Analisis Capital Adequacy Ratio (CAR) ... Error! Bookmark not defined.

2.1.7.5 Indikator Capital Adequacy Ratio (CAR)Error! Bookmark not defined.

2.1.8 Rasio Profitabilitas ... Error! Bookmark not defined.

2.1.8.1 Pengertian Rasio Profitabilitas ... Error! Bookmark not defined.

2.1.8.2 Tujuan dan Manfaat Rasio ProfitabilitasError! Bookmark not defined.

2.1.9 Return On Asset (ROA) ... Error! Bookmark not defined.

2.1.9.1 Pengertian Return On Asset (ROA) Error! Bookmark not defined.

2.1.9.2 Faktor yang Mempengaruhi Return On Asset (ROA)Error! Bookmark not defined.

2.1.9.3 Indikator Return On Asset (ROA)... Error! Bookmark not defined.

2.1.10 Pengaruh Non Performing Loan (NPL) Terhadap Return On Asset (ROA) ... Error! Bookmark not defined.

2.1.11 Pengaruh Capital Adequacy Ratio (CAR) Terhadap Return On Asset (ROA) ... Error! Bookmark not defined.

2.1.12 Penelitian Terdahulu yang Relevan ... Error! Bookmark not defined.

2.2 Kerangka Pemikiran ... Error! Bookmark not defined.

2.3 Hipotesis Penelitian ... Error! Bookmark not defined.

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BAB III METODE PENELITIAN ... Error! Bookmark not defined.

3.1 Metode Penelitian yang Digunakan ... Error! Bookmark not defined.

3.2 Definisi dan Opresionalisasi Variabel ... Error! Bookmark not defined.

3.2.1 Definisi Variabel... Error! Bookmark not defined.

3.2.2 Operasionalisasi Variabel ... Error! Bookmark not defined.

3.3 Populasi dan Sampel Penelitian ... Error! Bookmark not defined.

3.3.1 Populasi ... Error! Bookmark not defined.

3.3.2 Sampel ... Error! Bookmark not defined.

3.4 Sumber dan Teknik Pengumpulan Data ... Error! Bookmark not defined.

3.4.1 Sumber Data ... Error! Bookmark not defined.

3.4.2 Teknik Pengumpulan Data ... Error! Bookmark not defined.

3.5 Teknik Analisis Data ... Error! Bookmark not defined.

3.5.1 Pengaruh Non Performing Loan terhadap Return On AssetError! Bookmark not defined.

3.5.1.1 Analisis Koefisien Korelasi ... Error! Bookmark not defined.

3.5.1.2 Analisis Koefisien Determinasi ... Error! Bookmark not defined.

3.5.1.3 Uji t ... Error! Bookmark not defined.

3.5.2 Pengaruh Capital Adequacy Ratio terhadap Return On AssetError! Bookmark not defined.

3.5.2.1 Analisis Koefisien Korelasi ... Error! Bookmark not defined.

3.5.2.2 Analisis Koefisien Determinasi ... Error! Bookmark not defined.

3.5.2.3 Uji t ... Error! Bookmark not defined.

3.5.3 Pengaruh Non Performing Loan dan Capital Adequacy Ratio terhadap Return On Asset ... Error! Bookmark not defined.

3.5.3.1 Analisis Regresi Linier Berganda ... Error! Bookmark not defined.

3.5.3.2 Analisis Koefisien Korelasi Ganda . Error! Bookmark not defined.

3.5.3.3 Analisis Koefisien Determinasi ... Error! Bookmark not defined.

3.5.3.4 Uji f ... Error! Bookmark not defined.

3.6 Tempat dan Waktu Penelitian ... Error! Bookmark not defined.

3.6.1 Tempat Penelitian ... Error! Bookmark not defined.

3.6.2 Waktu Penelitian... Error! Bookmark not defined.

BAB IV HASIL PENELITIAN DAN PEMBAHASANError! Bookmark not defined.

4.1 Hasil Penelitian ... Error! Bookmark not defined.

4.1.1 Gambaran Umum Objek Penelitian ... Error! Bookmark not defined.

4.1.1.1 PT Allo Bank Indonesia Tbk (BBHI)Error! Bookmark not defined.

4.1.1.2 PT Krom Bank Indonesai Tbk (BBSI)Error! Bookmark not defined.

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4.1.1.3 PT Bank Maspion Indonesia Tbk (BMAS)Error! Bookmark not defined.

4.1.1.4 PT Bank Maybank Indonesia Tbk (BNII)Error! Bookmark not defined.

4.1.1.5 PT Bank Oke Indonesia Tbk (DNAR)Error! Bookmark not defined.

4.1.1.6 PT Bank Nationalnobu Tbk (NOBU)Error! Bookmark not defined.

4.1.2 Deskripsi Variabel yang Diteliti ... Error! Bookmark not defined.

4.1.2.1 Non Performing loan (NPL) pada Sub Sektor PerbankanError! Bookmark not defined.

4.1.2.2 Capital Adequacy Ratio (CAR) pada Sub Sektor PerbankanError! Bookmark not defined.

4.1.2.3 Return On Asset (ROA) pada Sub Sektor PerbankanError! Bookmark not defined.

4.1.3 Hasil Pengujian Hipotesis ... Error! Bookmark not defined.

4.1.3.1 Pengaruh Non Performing Loan terhadap Return On AssetError! Bookmark not defined.

4.1.3.2 Pengaruh Capital Adequacy Ratio terhadap Return On AssetError! Bookmark not defined.

4.1.3.3 Pengaruh Non Performing Loan dan Capital Adequacy Ratio terhadap Return On Asset ... Error! Bookmark not defined.

4.2 Pembahasan ... Error! Bookmark not defined.

4.2.1 Pengaruh Non Performing Loan terhadap Return On Asset pada Sub Sektor Perbankan yang Terdaftar di BEI Periode 2020-2022Error! Bookmark not defined.

4.2.2 Pengaruh Capital Adequacy Ratio terhadap Return On Asset pada Sub Sektor Perbankan yang Terdaftar di BEI Periode 2020-2022Error! Bookmark not defined.

4.2.3 Pengaruh Non Performing Loan dan Capital Adequacy Ratio terhadap Return On Asset pada Sub Sektor Perbankan yang Terdaftar di BEI Periode 2020-2022Error!

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BAB V SIMPULAN DAN SARAN ... Error! Bookmark not defined.

5.1 SIMPULAN ... Error! Bookmark not defined.

5.2 SARAN ... Error! Bookmark not defined.

DAFTAR PUSTAKA ... Error! Bookmark not defined.

LAMPIRAN ... Error! Bookmark not defined.

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DAFTAR TABEL

Tabel 1.1 Data Perkembangan Return On Asset Perbankan Tahun 2020-2022Error!

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Tabel 2. 1 Kriteria Penilaian Kesehatan Bank Berdasarkan Rasio NPLError! Bookmark not defined.

Tabel 2. 2 Kriteria Penilaian Kesehatan Bank Berdasarkan Rasio CARError! Bookmark not defined.

Tabel 2. 3 Kriteria Penilaian Kesehatan Bank Berdasarkan Rasio ROAError! Bookmark not defined.

Tabel 2. 4 Penelitian Terdahulu ... Error! Bookmark not defined.

Tabel 3. 1 Operasionalisasi Variabel ... Error! Bookmark not defined.

Tabel 3. 2 Daftar Populasi Perusahaan Sub Sektor Perbankan yang Terdaftar di BEI ... Error! Bookmark not defined.

Tabel 3. 3 Kriteria Pemilihan Sampel pada Sub Sektor Perbankan Periode 2020-2022 ... Error! Bookmark not defined.

Tabel 3. 4 Daftar Sampel Penelitian Perbankan yang Terdaftar di BEIError! Bookmark not defined.

Tabel 3. 5 Pedoman Interpretasi Koefisien KorelasiError! Bookmark not defined.

Tabel 3. 6 Waktu Penelitian ... Error! Bookmark not defined.

Tabel 4. 1 Kredit Bermasalah Bank Periode 2020-2022 (dalam rupiah)Error! Bookmark not defined.

Tabel 4. 2 Total Kredit Bank Periode 2020-2022 (dalam rupiah)Error! Bookmark not defined.

Tabel 4. 3 Rekapitulasi Non Performing Loan pada Sub Sektor Perbankan periode 2020-2022 ... Error! Bookmark not defined.

Tabel 4. 4 Modal Tier 1 Bank Periode 2020-2022 (dalam rupiah)Error! Bookmark not defined.

Tabel 4. 5 Modal Tier 2 Bank Periode 2020-2022 (dalam rupiah)Error! Bookmark not defined.

Tabel 4. 6 Aset Tertimbang Menurut Risiko Bank Periode 2020-2022 (dalam rupiah) ... Error! Bookmark not defined.

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Tabel 4. 7 Rekapitulasi Capital Adequacy Ratio pada Sub Sektor Perbankan Periode 2020- 2022... Error! Bookmark not defined.

Tabel 4. 8 Laba Bersih Bank Periode 2020-2022 (dalam rupiah)Error! Bookmark not defined.

Tabel 4. 9 Total Asset Bank Periode 2020-2022 (dalam rupiah)Error! Bookmark not defined.

Tabel 4. 10 Rekapitulasi Return On Asset pada Sub Sektor Perbankan periode 2020-2022 ... Error! Bookmark not defined.

Tabel 4. 11 Indeks Korelasi Variabel X1 dan Y .... Error! Bookmark not defined.

Tabel 4. 12 Hasil Analisis Koefisien Korelasi ... Error! Bookmark not defined.

Tabel 4. 13 Hasil Analisis Koefisien Determinasi . Error! Bookmark not defined.

Tabel 4. 14 Hasil Uji t ... Error! Bookmark not defined.

Tabel 4. 15 Indeks Korelasi Variabel X2 dan Y ... Error! Bookmark not defined.

Tabel 4. 16 Hasil Analisis Koefisien Korelasi ... Error! Bookmark not defined.

Tabel 4. 17 Hasil Analisis Koefisien Determinasi . Error! Bookmark not defined.

Tabel 4. 18 Hasil Uji t ... Error! Bookmark not defined.

Tabel 4. 19 Indeks Korelasi Variabel X1, X2 dan YError! Bookmark not defined.

Tabel 4. 20 Hasil Analisis Regresi Linier BergandaError! Bookmark not defined.

Tabel 4. 21 Hasil Analisis Korelasi Ganda ... Error! Bookmark not defined.

Tabel 4. 22 Hasil Analisis Koefisien Determinasi . Error! Bookmark not defined.

Tabel 4. 23 Hasil Uji f... Error! Bookmark not defined.

DAFTAR GAMBAR

Gambar 2. 1 Paradigma Penelitian... 46

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DAFTAR LAMPIRAN

Lampiran 1 Data Ikhtisar Keuangan pada PT. Allo Bank Indonesia Tbk Periode 2020-2022 ... Error! Bookmark not defined.

Lampiran 2 Data Ikhtisar Keuangan pada PT Krom Bank Indonesia Tbk Periode 2020-2022 ... Error! Bookmark not defined.

Lampiran 3 Data Ikhtisar Keuangan pada PT. Bank Maspion Indonesia Tbk Periode 2020- 2022... Error! Bookmark not defined.

Lampiran 4 Data Ikhtisar Keuangan pada PT. Bank Maybank Indonesia Tbk Periode 2020- 2022... Error! Bookmark not defined.

Lampiran 5 Data Ikhtisar Keuangan pada PT. Bank Oke Indonesia Tbk Periode 2020-2022 ... Error! Bookmark not defined.

Lampiran 6 Data Ikhtisar Keuangan pada PT. Bank Nationalnobu Tbk Periode 2020-2022 ... Error! Bookmark not defined.

Referensi

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