ANALISIS FAKTOR YANG MEMPENGARUHI TINGKAT PROFITABILITAS BANK KONVENSIONAL DI INDONESIA

Johanes E.L. Makatita, Dr. Sumiyana, M.Si.

2013 | Tesis | S2 Magister Manajemen

Penelitian ini bertujuan untuk menguji pengaruh ukuran bank (BS), rasio kredit bermasalah (NPL), rasio beban operasional (BOPO), rasio permodalan (CAR), rasio likuiditas (LDR), dan rasio bunga bersih (NIM) terhadap tingkat profitabilitas bank yang diukur melalui rasio pengembalian aset (ROA), rasio pengembalian modal (ROE), dan nilai tambah ekonomis (EVA). Metode penelitian yang digunakan adalah menguji hipotesis dengan alat bantu statistik yaitu, uji asumsi klasik, uji F, uji koefisien determinasi, uji regresi berganda, dan uji t. Hasil penelitian ini menunjukkan bahwa rasio ukuran bank (BS), rasio kredit bermasalah (NPL), rasio beban operasional (BOPO), dan rasio bunga bersih (NIM) berpengaruh signifikan terhadap tingkat profitabilitas (ROA, ROE) bank konvensional di Indonesia periode 2012. Sedangkan, rasio permodalan (CAR), dan rasio likuiditas (LDR) berpengaruh tidak signifikan terhadap tingkat profitabilitas bank konvensional periode 2012. Sementara itu semua variabel independen BS, NPL, BOPO, CAR, LDR, dan NIM tidak berpengaruh signifikan terhadap tingkat profitabilitas bank yang diukur dari EVA.

The purpose of this research is to test how the influence of banks size (BS), non performing loan (NPL), operational cost (BOPO), capital adequacy ratio (CAR), loan to deposit ratio (LDR), and net interest margin (NIM) to profitability bank measured through return on assets (ROA), return on equity (ROE), and economic value added (EVA). The research methods using hypothesis testing with statistic tools of classic assumption, F- test, determination coefficient test, multiple regression test, and t-test. The sample of this research is a bank registered in IDX period 2012, and there are 31 banks. The results of this research showed that bank’s size (BS), non performing loan (NPL), operational cost (BOPO), and net interest margin (NIM) significant effect on the profitability (ROA, ROE) conventional banks in Indonesia period of 2012. Meanwhile, insignificant effect of capital adequacy ratio (CAR) and loan to deposit ratio (LDR) on profitability banks. While the independent variables (BS, NPL, BOPO, CAR, LDR, and NIM) were all insignificant effect on the level of bank profitability as measured by economic value added (EVA).

Kata Kunci : ROA, ROE, EVA, Bank’s size, NPL, BOPO, CAR, LDR, NIM.