ANALISIS PENGARUH LIKUIDITAS TERHADAP PROFITABILITAS: Studi Empiris pada Perusahaan Perbankan yang terdaftar di Bursa Efek Jakarta Tahun 2002-2006

Sarwana, Edi, Prof. Dr. Slamet Sugiri

2007 | Skripsi | S1 Extention - Accounting

Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh likuiditas terhadap profitabilitas pada perusahaan perbankan, karena dalam perusahaan perbankan pengelolaan likuiditas mengalami trde off terhadap profitabilitas yang diharapkan. Faktor-faktor yang diuji adalah pengaruh (1) Cash Ratio (CR) terhadap profitabilitas (ROA), (2) Loan to Deposit Ratio (LDR) terhadap profitabilitas (ROA), dan (3) Loan to Asset Ratio (LAR) terhadap profitabilitas (ROA). Hasil penelitian ini diharapkan dapat memberikan manfaat yang berupa informasi yang berguna dalam pengambilan keputusan mengenai likuiditas, baik bagi perusahaan perbankan maupun bagi nasabah. Sampel penelitian ini adalah perusahaan perbankan yang terdaftar di BEJ selama tahun 2002-2006; yang dipilih secara purposive sampling dengan kriteria: (1) Secara berturut-turut terdaftar di BEJ selama tahun 2002-2006; (2) Data laporan keuangannya dapat diperoleh peneliti. Metode analisis data yang digunakan untuk melakukan pengujian hipotesis adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan: (1) Cash Ratio (CR) berpengaruh negatif dan signifikan terhadap Profitabilitas (b=-0.021; p=0.010). (2) Loan to Deposit Ratio (LDR) berpengaruh positif dan signifikan terhadap Profitabilitas (b=0.004 dengan p=0.042.), dan (3) Loan to Asset Ratio (LAR) berpengaruh positif dan signifikan terhadap Profitabilitas (b=0.10 dengan p=0.029). Kata kunci: Cash Ratio (CR), Loan to Deposit Ratio (LDR), Loan to Asset Ratio (LAR), dan Profitabilitas (ROA)

The research aims to give empirical evidence about liquidity influence to expected profitability. Because in banking company, liquidity management experiencing trade off to the expected profitability. The tested factor is (1) Cash Ratio (CR) to profitability (ROA), (2) Loan to Deposit Ratio (LDR) to profitability (ROA), (3) Loan to Asset Ratio (LAR) to Profitability (ROA). The result of this research expected able to give benefit in the form of useful information in decision making about liquidity for banking company and also for client. This research sample is registered banking company in BEJ during year 2002-2006; which selected using purposive sampling with criteria: (1) registered successfully during the year 2002-2006; (2) Its financial report data can be obtained by researcher. Data analytical method applied to do testing of hypothesis is multiple linear regression. The result of this research shows: (1) Cash Ratio (CR) have negative and significant influence to profitability (b=-0.021; p=0,010), Loan to Deposit Ratio (LDR) have positive and significant influence to profitability (b=0,04; p=0,042), and (3) Loan to Asset Ratio (LAR) have positive and significant influence to profitability (b=0,010 with p=0,029). Keywords: Cash Ratio (CR), Loan to Deposit Ratio (LDR), Loan to Asset Ratio (LAR), and Profitability (ROA)

Kata Kunci : Likuiditas; Profitabilitas; Perbankan; Bursa Efek Jakarta; Cash Ratio (CR), Loan to Deposit Ratio (LDR), Loan to Asset Ratio (LAR), dan Profitabilitas (ROA)