Pengaruh Capital Adequacy Ratio, Return On Assets, Biaya Operasional Terhadap Pendapatan Operasional, Loan To Deposits Ratio Terhadap Pertumbuhan Laba (Studi Kasus pada Perbankan di Bursa Efek Indonesia Periode 2016-2019)

Abstract

Penelitian ini dilakukan untuk mengetahui bagaimana pengaruh secara parsial dan simultan kinerja keuangan yaitu Capital Adequacy Ratio (X1), Return On Assets (X2), Operational Expense to Operational Income Ratio (X3) dan Loan to Deposits Ratio (X4) terhadap pertumbuhan laba (Y). Data penelitian yang digunakan adalah data perusahaan perbankan tahun 2016-2019 yang diambil dari idx.co.id. Populasi dalam penelitian ini berjumlah 61 perusahaan perbankan dengan sampel sebanyak 12 perusahaan. Penelitian ini dilaksanakan dari bulan Juli 2020 sampai November 2020. Penelitian ini menggunakan data kuantitatif yang diolah dengan SPSS 25.0 dengan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa rasio kecukupan modal, rasio pinjaman terhadap simpanan dan rasio beban operasional terhadap pendapatan operasional berpengaruh signifikan terhadap pertumbuhan laba sedangkan return on asset tidak berpengaruh signifikan terhadap pertumbuhan laba. Secara simultan capital adequacy ratio , return on asset, rasio beban operasional terhadap pendapatan operasional dan loan to deposit ratio berpengaruh signifikan terhadap pertumbuhan laba dengan koefisien 26,7% sedangkan sisanya 73,3% dipengaruhi oleh faktor lain. This research was conducted find out how the partial and simultaneous influence of financial performance that is Capital Adequacy Ratio (X1), Return On Assets (X2), Operational Expense to Operational Income Ratio (X3) and Loan to Deposits Ratio (X4) on the profit growth (Y). The research data used are banking company data for 2016-2019 and taken from idx.co.id. The population in this research amounted to 61 banking companies with a sample of 12 companies. This research was conducted from July 2020 to November 2020. This research used quantitative data that was processed with SPSS 25.0 with Multiple linear regression analysis. The results showed that capital adequacy ratio, loan to deposits ratio and Operational Expense to Operational Income Ratio had a significant effect on profit growth while the return on assets did not significantly influence to profit growth. Simultaneously, Capital Adequacy Ratio, Return On Assets, Operational Expense to Operational Income Ratio and Loan to Deposits Ratio and significantly influence to profit growth with a coefficient of 26,7% while the remaining 73.3% is influenced by other factors.