PENGARUH KINERJA BANK ATAS DANA PIHAK KETIGA
Article Sidebar
Main Article Content
Abstract
Bank capital structure comes more from the third party fund than banking owner. Banking customers is almost impossible to control the actions of managers in the distributions of funds. Control of banking operations regulated by several provisions made by monetary authorities. Banking customers can monitor the progress by viewing the performance of the bank. The purpose of this study is to see how the performance of the bank influent the third party fund. Bank performance variables are NPL (Non Performing Loan), NIM (Net Interest Margin) dan LDR (Loan to Deposit Ratio) dan third party fund variables are Savings and Deposits. This study uses data that is state-owned bank in Indonesia in 2003-2012.The data were analyzed by EVIEWS program. The results showed that NPL does not significantly influence the placement of customers funds, but, NIM have positive affect and LDR have negative affect. The results of this study are expected to contribute for the customers in deciding the placement of funds in the bank and for the IAI compartments and OJK to set accounting standards to improve the quality of reporting banks
Keywords: Bank Performance, LDR, NIM, NPL, Third Party Fund
Article Details
References
Almilia, Luciana Spica dan Anton Waluyo (2006), Faktor-faktor yang Mempengaruhi Tingkat Suku Bunga Deposito Berjangka pada Bank Umum di Indonesia, Jurnal Ekonomi dan Bisnis Antisipasi, Vol.10 No 1
Anisah, Nur, Ahmad Riduwan, dan Lailatul Amanah (2013), Faktor-faktor yang Mempengaruhi Pertumbuhan Deposito Mudharabah Bank Syariah, Jurnal Ilmu dan Riset Akuntansi, Surabaya : STIESIA
Bank Indonesia, (1998). Undang-undang No.7 tahun 1992 jo Undang-undang No.10 tahun 1998 tentang perbankan.
Belkaoui, Ahmed Riahi (2004), Accounting Theory, 5th edition, Great Britain: Thomson
Bodie, Zvi., Alex Kane, and Alan J. Marcus (2007), Essentials of Investments, Sixth edition, Singapore:McGraw-Hill International edition.
Dahlan Siamat (2005), Manajemen Lembaga Keuangan, Kebijakan Moneter dan Perbankan, edisi kelima, Jakarta: Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia.
Dhian Andana MS, (2011), Pengaruh Non Performing Loan (NPL), Net Interest Margin (NIM) dan Loan to Deposit Ratio (LDR) terhadap perubahan laba bank Devisa dan Non Devisa di Indonesia tahun 2006 – 2010, Jurnal Manajemen dan Akuntansi Terapan, Volume 2 Nomor 2, November 2011.
Esty, Benjamin C.,(1997), Organizational form and risk taking in the saving and loan industry, Journal of Financial Economics 44.
Gujarati, Damodaran N., (2003), Basic Econometric, Fourth Edition, New York: McGrawHill.
Helffernan, Shelagh (1999), Modern Banking in Theory and Practices, England: John Wiley & Son.
Hiras Pasaribu dan Rosa Luxita Sari (2011), Analisis Tingka Kecukupan Modal dan Loan to Deposit Ratio terhadap Profitabilitas, Jurnal Telaah dan Riset Akuntansi, Vol.4. No.2.
Ismail, drs,MBA, Ak., (2010), Manajemen Perbankan dari Teori Menuju Aplikasi, Jakarta: Kencana Prenada Media Group
Kartika Wahyu Sukarno dan Muhammad Syaichu, (2006), Analisis Faktor-Faktor yang Mempengaruhi Kinerja Bank Umum di Indonesia, Jurnal Studi Manajemen dan Organisasi, Vol 3 No. 2
Kasmir, SE, MM (2007) , Dasar-Dasar Perbankan, Jakarta: PT RajaGrafindo Persada
Lukman Dendawijaya (2009), Manajemen Perbankan, Bogor: Ghalia Indonesia.
Rose, Peter S. (2002), Commercial Bank Management, New York: McGraw-Hill/IrwinInternational Edition.
Rose, Peter S and Sylvia C. Hudgins, 2005, Bank Management & Financial Service, Sixth Edition, Singapore: McGraw-Hill/International Edition.
Saunders, Anthony (2007), Financial Institution Management: Risk Management Aproach, Edisi 5, USA: McGraw-Hill.
Schroeder, Clark, Cathey (2005), Financial Accounting Theory and Analysis, 8th, New York: John Willey & Sons.
Swandari, Fifi (2002), Pengaruh Perilaku Resiko, Kepemilikan Institusi dan Kinerja Terhadap Kebangkrutan Bank Umum di Indonesia, Jurnal Ekonomi dan Bisnis Indonesia, volume 17, No.4, Oktober.
Surat Edaran Bank Indonesia Nomor 3/30/DPNP tanggal 14 Desember 2001
Thomas Suyatno, dkk., (1993) Kelembagaan Perbankan, Edisi kedua, Jakarta: PT Gramedia Pustaka Utama.
Vaughan, Emmett J. (1997), Risk Management, Canada: John Wiley.
Wooldrige, Jefrey M., (2005), Introduction Econometrics – a Modern Approach, 5 editions, USA: Thompson Learning.