PENGARUH CAR, NPL, KOMITE AUDIT, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PROFITABILITAS BANK UMUM KONVENSIONAL GO PUBLIC PERIODE 2015 – 2017
DOI:
https://doi.org/10.22441/profita.2019.v12.03.008Keywords:
Capital Adequacy Ratio, Non Performing Loan, Audit Committee, Institutional Ownership, Return On Assets (ROA)Abstract
This research aims to examine the influence of Capital Adequacy Ratio, Non Performing Loan, Audit Committee and Institutional Ownership on Profitability (Empirical Studies on Conventional Commercial Banks Registered on the Indonesia Stock Exchange for the Period of 2015 – 2017). The sample in this research were 99 of 33 Conventional Commercial Banks criteria sampliing. The sampling technique used in the research was purposive sampling method. This research uses a statistical analysis model in the form of multiple regression tests. The results of this research indicate that Capital Adequacy Ratio has a significant positive effect on Return on Assets, Non Performing Loan has a significant negative effect on Return on Assets, Audit Committee and Institutional Ownership have no effect on Return on Assets.
References
Ansori, H. A., & Safira, S. (2018). Analisis Pengaruh Manajemen Risiko Terhadap Profitabilitas (Studi Komparatif Pada Bank Umum Konvensional dan Bank Umum Syariah yang Terdaftar di OJK Periode 2012 – 2015). Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan, 11(1), 001-019. doi:http://dx.doi.org/10.22441/profita.2018.v11.01.001
Adiyanto, A. (2016). Analisis Pengaruh Non-Performing Loan (NPL), Capital Adequacy Ratio (CAR), Loan To Deposit Ratio (LDR), Dan Net Interest Margin (NIM) Terhadap Profitabilitas Pada Bank Go Public Yang Terdaftar Di BEI (Doctoral dissertation, Universitas Muhammadiyah Surakarta).
Brigham, E., & Joel, F. H., (2014). Dasar-dasar Manajemen Keuangan Buku 1. Jakarta: Salemba Empat.
Dewi, P. P. E. R., & Tenaya, A. I. (2017). Pengaruh Penerapan GCG dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perbankan di BEI Periode 2013-2016. E-Jurnal Akuntansi Universitas Udayana, 21(1), 310-329.
Effendi, A. (2016). The Power of Good Corporate Governance Teori dan Implikasi (Jakarta: Salemba Empat).
Fahmi, I. (2015). Manajemen Perbankan Konvensional dan Syariah. Jakarta: Mitra Wacana Media.
Ghozali, I. (2016). Aplikasi Analisis Multivariate dengan Program SPSS, IBM SPSS 23 Update PLS Regresi.
Hery. (2014). Controllership: Manajemen Strategis, Pengendalian Internal. Gramedia Widiasarana.
Kasmir. (2017). Analisis Laporan Keuangan. Edisi 10. Jakarta: PT. Raja Grafindo Persada.
Kasmir. (2014). Bank dan Lembaga Keuangan Lainnya. Edisi 14. Jakarta: PT. Raja Grafindo Persada.
Kasmir. (2014). Dasar-dasar Perbankan Edisi Revisi. Jakarta: PT. Raja Grafindo Persada.
Matanda, J. W., Luke, O., & Josephat, L. L., (2015). Institutional Ownership and Commercial Performance in Kenya is There Relationship?. Research Journal of Finance and Accounting, 6(16).
Muttaqin, H. F., (2017). Pengaruh CAR, BOPO, NPL, dan LDR Terhadap ROA pada Bank Konvensional di Indonesia (Studi Kasus pada Bank Konvensional yang Terdaftar di BEI). Ejournal Administrasi Bisnis, 5(4), 1229-1240.
Peraturan Otoritas Jasa Keuangan No. 11/POJK.03/2016 tentang Kewajiban Penyediaan Modal Minimum Bank Umum.
Putra, R. H., & Fidiana. (2017). Pengaruh Tata Kelola Perusahaan Terhadap Kinerja Keuangan Perusahaan. Jurnal Ilmu dan Riset Akuntansi. 6(8).
Putrianingsih, D. I., & Arief, Y., (2016). Pengaruh Non-Performing Loan (NPL) dan Capital Adequacy Ratio (CAR) Terhadap Profitabilitas. Management Analysis Journal, 5(2).
Septiani, R., & Lestari, P. V., (2016). Pengaruh NPL dan LDR terhadap Profitabilitas dengan CAR sebagai variabel mediasi pada PT BPR pasarraya kuta. E-Jurnal Manajemen, 5(1), 293-324.
Spence, M., (1973). Job Market Signaling. The MIT Press. 87(3), 355-374.
Surat Edaran Otoritas Jasa Keuangan No. 14/SEOJK.03/2017 tentang Penilaian Tingkat Kesehatan Bank Umum.
Suryani, A., Suhadak., & Hidayat, R. R., (2016). Pengaruh Rasio Capital Adequacy Ratio, Biaya Operasional Per Pendapatan Operasional, Loan To Deposit Ratio, Net Interest Margin dan Non-Performing Loan Terhadap Return On Assets (Studi pada Bank Umum yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2014). Jurnal Administrasi Bisnis. 33(1).
Veithzal, R., Sofyan, B., Sarwono, S., & Arifandi, P. V. (2013). Commercial Bank Management Manajemen Perbankan Dari Teori Ke Praktik. Jakarta: PT Raja Grafindo Persada.
Warsa, M. I. U. P., & Mustanda, I. K. (2016). Pengaruh CAR, LDR dan NPL Terhadap ROA Pada Sektor Perbankan Di Bursa Efek Indonesia. E-Jurnal Manajemen, 5(5), 2842-2870.
Tan, Y. (2016). The impacts of risk and competition on bank profitability in China. Journal of International Financial Markets, Institutions and Money, 40, 85-110.
www.idx.co.id diakses pada tanggal 2 Mei 2018 pukul 08.30.
www.kontan.co.id diakses pada tanggal 20 Maret 2018 pukul 10.30.
www.okezone.com diakses pada tanggal 2 Mei 2018 pukul 08.30.
Downloads
Published
How to Cite
Issue
Section
License
Author(s) Rights
As a journal author, you have rights for a large range of uses of your article, including use by your employing institute or company. These Author rights can be exercised without the need to obtain specific permission. Authors publishing in Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan journals have wide rights to use their works for teaching and scholarly purposes without needing to seek permission, including use for classroom teaching by Author or Author's institutional presentation at a meeting or conference and distributing copies to attendees; use for internal training by author's company; distribution to colleagues for their research use; use in a subsequent compilation of the author's works; inclusion in a thesis or dissertation; reuse of portions or extracts from the article in other works (with full acknowledgment of final article); preparation of derivative works (other than commercial purposes) (with full acknowledgment of final article); voluntary posting on open web sites operated by author or author’s institution for scholarly purposes (should follow CC by SA License).
Authors can copy and redistribute the material in any medium or format, as well as remix, transform, and build upon the material for any purpose, even commercially, but they must give appropriate credit (cite to the article or content), provide a link to the license, and indicate if changes were made. If you remix, transform, or build upon the material, you must redistribute your contributions under the same license as the original.
Retained Rights/Terms and Conditions
Although authors are permitted to re-use all or portions of the Work in other works, this does not include granting third-party requests for reprinting, republishing, or other types of re-use.
Copyright Transfer Agreement (for Publishing)
The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright publishing of the article shall be assigned/transferred to Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan journal and Department of Accounting, Universitas Mercu Buana as Publisher of the journal. Upon acceptance of an article, authors will be asked to complete a 'Copyright Transfer Agreement' (see more information on this). An e-mail will be sent to the corresponding author confirming receipt of the manuscript together with a 'Copyright Transfer Agreement' form by the online version of this agreement.
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan journal and Department of Accounting, Universitas Mercu Buana, the Editors and the Advisory Editorial Board make every effort to ensure that no wrong or misleading data, opinions or statements be published in the journal. In any way, the contents of the articles and advertisements published in the Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan are sole and exclusive responsibility of their respective authors and advertisers.
Remember, even though we ask for a transfer of copyright, our journal authors retain (or are granted back) significant scholarly rights as mention before.
The Copyright Transfer Agreement (CTA) Form can be downloaded here:
[Copyright Transfer Agreement (CTA) Form Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan]
The copyright form should be signed electronically and send to the Editorial Office in the form of original e-mail below:
Editorial Office of Journal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan
Universitas Mercu Buana
Jl. Raya Meruya Selatan, Kembangan, Jakarta-11650
Telp. 6221-5840816 Ext. 5302, Fax. 6221-5871312
Email. [email protected].
All off articles in the Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan journal are licensed under CC BY-SA
The Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan and its articles is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
