FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERBANKAN DENGAN MENGGUNAKAN ECONOMIC VALUE ADDED BANK
Main Article Content
Abstract
The research that has been conducted aims to obtain empirical evidence related to the effect of Bank Size, Capital Adequacy Ratio, Non Performing Loan, Loan to Deposit Ratio, and Board Size on Economic Value Added Bank in banking companies listed on the Indonesia Stock Exchange in the period 2017 to 2020. The research design used in this study was from the independent variable to the dependent variable to test the effect of the independent variable on the dependent variable used in the study. Purposive sampling method was used in this study. A total of 41 banks were used as research samples. In this study, the processing of data that has been collected using multiple linear regression analysis techniques is processed with SPSS version 26.0 software.The findings in this study showed that Bank Size had a significant positive effect on banking profitability (EVA). CAR and Board Size have a significant negative effect on banking profitability (EVA). NPL and LDR have no significant negative effect on banking profitability (EVA).
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
This work is licensed under a Jurnal Komunikasi Creative Commons Attribution-ShareAlike 4.0 International License.
References
Aladwan, M. S. (2015). The impact of bank size on profitability “An empirical study on listed jordania commercial banks.” European Scientific Journal, 11(34), 217–236.
Alam, A., Abbas, S. F., & Hafeez, A. (2020). Board governance and bank’s performance: Does Size Matter? The Journal of Asian Finance, Economics and Business, 7(11), 817–825.
Antoro, A. D., & Hermuningsih, S. (2018). Kebijakan dividen dan BI Rate sebagai pemoderasi likuiditas, profitabilitas, dan leverage terhadap nilai perusahaan perbankan yang terdaftar di BEI Tahun 2011-2017. Upajiwa Dewantara,2(1), 58-75.
Arienandana, M. (2014). Analisis pengaruh risiko likuiditas, risiko kredit, dan efisiensi operasional terhadap profitabilitas bank umum yang terdaftar di Bursa Efek Indonesia Periode 2009-2013, 1–20.
Dewi, L. E., Herawati, N. T., & Erni, L. G. (2015). Analisis pengaruh NIM, BOPO, LDR, dan NPL terhadap profitabilitas (studi kasus pada bank umum swasta nasional yang terdaftar pada bursa efek indonesia periode 2009-2013). E-Journal S1 Ak. Universitas Pendidikan Ganesha, 3(1).
Eduardo, R., & Santioso, L. (2021). Faktor-faktor yang mempengaruhi profitabilitas pada perusahaan perbankan. Jurnal Multiparadigma Akuntansi, 3(4), 1575-1584.
Hamidah, H., Nur Setiowati, I., & Dharmawan Buchdadi, A. (2013). Pengaruh manajemen aset, manajemen liabiliti, manajemen aset liabiliti terhadap economic value added (EVA) pada perbankan konvensional yang terdaftar di Bursa Efek Indonesia. Econosains Jurnal Online Ekonomi dan Pendidikan, 11(2), 55–72.
Hendrawan, Y. P., & Lestari, H. S. (2016). Faktor - faktor penentu profitabilitas bank umum yang terdaftar di Bursa Efek Indonesia (BEI). Jurnal Manajemen Dan Pemasaran Jasa, 9(1), 103-124.
Jamkarani, R. G., & Banafi, M. (2017). Sticky of selling, general and administrative expenses: the role in market value added and economic value added. International Journal of Economic Perspectives, 11(3), 1141–1149.
K.P., D. S., Wardiningsih, S. S., & Wibowo, E. (2016). Analisis pengaruh NIM, BOPO, LDR, dan NPL terhadap profitabilitas pada bank pemerintah dan bank umum swasta nasional di Bursa Efek Indonesia. Jurnal Ekonomi Dan Kewirausahaan, 16(1), 30–40.
Kusmayadi, D. (2018). Analysis of effect of capital adequacy ratio, loan to deposit ratio, non performing loan, BOPO, and size on return on assets in rural banks at Indonesia. Saudi Arabia of Business and Management Studied (SJBMS), 3(7), 786–795.
Mongid, A., Iramani, R. R., & Muazaroh. (2020). Value creation in the listed banks: do governance matter? International Journal of Business and Society, 21(2).
Mukhlis, A., & Zahra, N. P. (2019). Analisis kinerja keuangan dengan menggunakan rasio - rasio keuangan dan economic value added (EVA) pada PT. Bank Muamalat Indonesia Tbk. Majalah Ilmiah Bijak, 16(2), 121–130.
Nalim, & Fitriyah. (2014). Analisis kinerja keuangan PT. Bank Muamalat Indonesia, Tbk. periode 2009-2011 (perbandingan rasio-rasio keuangan dan economic value added). Jurnal Hukum Islam (JHI), 12, 171–185.
Nurochmah, F. (2017). Analisis pengaruh BOPO, CAR, NIM, NPL terhadap profitabilitas pada perusahaan perbankan yang terdaftar di BEI Tahun 2013-2015 . Simki-Economics, 1(6), 1–10.
Nur’aini, N. (2019). Pengaruh dewan direksi, ukuran dewan komisiaris, dan ukuran dewan pengawas syariah terhadap profitabilitas bank syariah di Indonesia. Skripsi. Universitas Putra Indonesia, Padang.
Ramli, I. (2017). Relevansi informasi perbankan pada manajemen perbankan di Indonesia. Jurnal Muara Ilmu Ekonomi Dan Bisnis, 1(2), 77–94.
Ratnawati, A., & Sinarjadi, I. (2015). Analisis struktur modal, tingkat pertumbuhan dan ukuran perusahaan terhadap nilai tambah ekonomi. Jurnal Aset (Akuntansi Riset), 7(1), 13-28.
Setiadi, P. B. (2014). Manajemen profitabilitas economic value added pada bank. Jurnal Aplikasi Manajemen, 12(3), 407–418.
Setiowati, I. N. (2012). Pengaruh manajemen aset, manajemen liabiliti, manajemen aset liabiliti terhadap economic value added (EVA) pada perbankan konvensional yang terdaftar di Bursa Efek Indonesia. Skripsi. Universitas Negeri Jakarta, Jakarta.
Zhang, J., & Aboud, A. (2019). Determinants of economic value added (EVA) in Chinese listed banks. Asian Review of Accounting, 27(4), 595–613.
www.emiten.kontan.co.id
www.idx.com