FAKTOR-FAKTOR YANG MEMENGARUHI RETURN ON ASSETS PADA PERUSAHAAN SEKTOR PERBANKAN
Article Sidebar
Read Counter : 4
Download : 2
Main Article Content
Abstract
This study aims to obtain empirical evidence regarding the factors that influence the return on assets of companies in the banking sector. There are 19 samples selected in this study, with a total of 57 data on banking companies listed on the Indonesia Stock Exchange. This study used a research design with purposive sampling method. The Eviews 10 application is the application used to process the data in this study. The results shown in this study are third party funds, loan-to-deposit ratios, non-performing loans, and net interest margins have a positive influence on return on assets, operating expenses on operating income have a negative effect on return on assets, capital adequacy ratio and current account saving account has no positive effect on return on assets.
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
Afiroh, F., & Sulistyowati, E. (2022). Pengaruh Dana Pihak Ketiga, Efisiensi Operasional Dan Penyaluran Kredit Terhadap Profitabilitas PT Bank Bukopin Tbk 2013-2020. Jurnal Ilmu dan Riset Akuntansi, 1-18.
Afriyeni., & Fernos, J. (2018). Analisis Faktor-Faktor Penentu Kinerja Profitabilitas Bank Pengkreditan Rakyat (BPR) Konvensional di Sumatra Barat. Jurnal Benefita,, 3(3), 325-335.
Anggreani, W. P., & Rahman, T. (2022). Peran Return on Asset dalam Memoderasi Hubungan Biaya Operasional Pendapatan Operasional, BI Rate, dan Capital Adequacy Ratio Terhadap Persentase Bagi Hasil Deposito Mudharabah Pada Bank Umum Syariah di Indonesia. Journal of Islamic Economics and Finance, 2(1), 28-42.
Artha., & Mulyana, B. (2017). The Effect of Internal and External Factors of Companies on Profitability and its Implications on Stock Price Index of State-Owned Banks. The Economics and Finance Letters, 5(2), 58-71.
Dang, D., & Fong, J. (2020). Revisiting Bank Profitability, Performance And Stability In Asia Pacific (2012-2018) Using The EAGLES Framework. International Journal of Electronic Finance, 10(1-2), 116-130.
Dendawijaya, L. (2009). Manajemen Perbankan (Vol. 2). Jakarta: Ghalia Indonesia.
Fauzia, M. (2021). money.kompas.com. Retrieved from money.kompas.com: https://money.kompas.com/read/2021/09/06/171226326/pengertian-return-on-asset-roa-rumus-roa-dan-cara-menghitungnya?page=all
Hidayat, R., Lubis, F. R. A., & Salim, A. (2022). Analisis Rasio NIM, BOPO, NPL dan LDR terhadap ROA Bank Rakyat Indonesia Tahun 2009-2020. Jurnal Simki Economic, 5(1), 39-49.
Juniawan, H. D., & Putri, E. (2022). Analisis Rasio Keuangan Dan Pengaruhnya Terhadap Profitabilitas Perusahaan Perbankan Di BEI Tahun 2018-2020. E-Prosiding Akuntansi, 3(1), 1-15.
Kasmir. (2014). Analisis Laporan Keuangan (Vol. 7). Jakarta: PT RajaGrafindo Persada.
Khabibah, N. A., Octisari, S. K., & Nugraheni, A. P. (2020). CASA, NIM, dan Profitabilitas Perbankan di Indonesia. Jurnal Aplikasi Akuntansi, 5(1), 52-71.
Purnomo, E., Sriwidodo, U., & Wibowo, E. (2018). Pengaruh Rasio Keuangan Terhadap Kinerja Keuangan Pada Bank Umum Swasta Nasional Devisa Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2016. Jurnal Ekonomi dan Kewirausahaan, 18, 189-198.
Rembet, W. E. C., & Baramuli, D. N. (2020). Pengaruh CAR, NPL, NIM, BOPO, LDR Terhadap Return on Asset (ROA) (Studi Pada Bank Umum Swasta Nasional Devisa Yang Terdaftar Di BEI). Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 8(3), 342-352.
Saputra, D. E., & Pujiyono, A. (2021). Determinan Profitabilitas PT. Bank Panin Dubai Syariah Tbk Periode 2013-2017 Menggunakan Metode ARDL-ECM. Diponegoro Journal of Islamic Economics and Business, 1(2), 76-90.
Yuliana., & Pratiwi, C. P. (2020). Factors Affecting Return on Assets (ROA) in Banking Companies Listed in Indonesia Stock Exchange (IDX) Period 2015-2018. Asian Journal of Social Science and Management Technology, 2(1), 39-50.