Analisis Pengaruh Kinerja Kredit terhadap Tingkat Profitabilitas Bank Umum Konvensional yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019
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Abstract
This study aims to analyze the effect of credit performance as measured by the Capital Adequacy Ratio (CAR), Loan to Deposit (LDR), and Non Performing Loans (NPL) on the level of profitability as measured by the Return on Assets (ROA) of conventional commercial banks listed in Indonesia Stock Exchange (IDX) 2016-2019. Sampling using non-probability sampling techniques and purposive sampling category resulted in 40 bank samples for the 2016-2019 period that met the criteria. The research was conducted using secondary data in the form of audited financial reports. The analytical method used is multiple linear regression. The results showed effect of CAR and NPL, respectively, had a negative and significant effect on ROA, while LDR had a positive and significant effect on ROA. Simultaneously, CAR, LDR, and NPL have a significant effect on ROA. The estimation results of the model used in this study indicate that the CAR, LDR, and NPL simultaneously can explain the profitability level of 46.70% with NPL as the independent variable that has the most influence on ROA. Banks are advised to pay attention to credit risk and apply risk management to reduce nonperforming loans to achieve maximum profit.
Penelitian bertujuan menganalisis pengaruh kinerja kredit yang diukur dengan Capital Adequacy Ratio (CAR), Loan to Deposit (LDR), dan Non Performing Loans (NPL) terhadap tingkat profitabilitas yang diukur dengan Return on Assets (ROA) dari bank umum konvensional yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2019. Pengambilan sampel dengan teknik non-probability sampling dan kategori purposive sampling menghasilkan 40 sampel bank periode 2016-2019 yang memenuhi kriteria. Penelitian dilakukan dengan menggunakan data sekunder berupa laporan keuangan audited. Metode analisis yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan pengaruh CAR dan NPL, masing-masing berpengaruh negatif dan signifikan terhadap ROA sedangkan LDR berpengaruh positif dan signifikan terhadap ROA. Secara simultan CAR, LDR, dan NPL berpengaruh signifikan terhadap ROA. Hasil estimasi dari model yang digunakan dalam penelitian ini menunjukkan bahwa CAR, LDR, dan NPL secara simultan mampu menjelaskan tingkat profitabilitas sebesar 46,70% dengan NPL sebagai variabel bebas yang paling berpengaruh terhadap ROA. Bank disarankan agar memberi perhatian pada risiko kredit dan menerapkan manajemen risiko untuk mengurangi kredit bermasalah agar mencapai laba maksimum.
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