Pengaruh Capital Adequacy Ratio (CAR), Loan To Deposit Ratio (LDR), dan Non-Performing Loan (NPL) terhadap Profitabilitas Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode Tahun 2017-2019
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Abstract
A bank is one of the intermediary institutions or intermediaries from parties who have excess funds to parties who need funds. Therefore, the bank is one of the sectors that has a very important role in the stability and growth of the economy as a whole. To assess the performance of banking companies can be measured using ratios including Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Non-Performing Loan (NPL). The purpose of this research is to know and analyze the impact of CAR, LDR, and NPL, partially and simultaneously on profitability at all banking companies (conventional and sharia) that are listed on the Indonesian Stock Exchange from the period 2017 to 2019. The research was conducted using samples from 41 banking companies. The samples were determined by the purposive sampling method. The results showed: 1) simultaneously tested that CAR, LDR, and NPL have a significant effect on profitability; 2) partially LDR and NPL have a significant effect on profitability, while CAR has no significant effect on profitability.
Bank merupakan salah satu lembaga intermediasi atau perantara dari pihak yang memiliki kelebihan dana dengan pihak yang membutuhkan dana. Oleh karena itu, bank merupakan salah satu sektor yang memiliki peran yang sangat penting untuk stabilitas dan pertumbuhan perekonomian secara keseluruhan. Untuk menilai kinerja perusahaan perbankan, dapat diukur dengan menggunakan rasio diantaranya Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), dan Non-Performing Loan (NPL). Tujuan penelitian ini ialah untuk mengetahui dan menganalisis pengaruh CAR, LDR, dan NPL, secara parsial dan simultan terhadap profitabilitas pada semua perusahaan perbankan (konvensional dan syariah) yang tercatat di Bursa Efek Indonesia periode 2017-2019. Penelitian ini dilakukan dengan menggunakan 41 sampel perusahaan perbankan. Teknik pengambilan sampel dengan menggunakan metode purposive sampling. Hasil penelitian menunjukkan: 1) secara simultan diuji bahwa CAR, LDR, dan NPL berpengaruh signifikan terhadap profitabilitas; 2) diuji secara parsial bahwa LDR dan NPL berpengaruh signifikan terhadap profitabilitas, sedangkan CAR tidak berpengaruh signifikan terhadap profitabilitas.
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