ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS BANK (Studi pada Bank yang listed di Bursa Efek Indonesia Tahun 2010-2014)

RIDWAN GUMILAR, Eddy Junarsin, S.E., M.B.A., Ph.D.

2015 | Tesis | S2 Manajemen

Penelitian ini menganalisis faktor-faktor yang mempengaruhi profitabilitas bank di Indonesia yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2010-2014. Profitabilitas bank diukur menggunakan rasio Return on Assets (ROA). Faktor-faktor yang mempengaruhi profitabilitas bank dibagi menjadi dua yaitu faktor internal dan faktor eksternal. Faktor eksternal yang diuji di dalam penelitian ini terdiri dari pertumbuhan Gross Domestic Product (GDP) dan tingkat inflasi. Sedangkan faktor internal adalah menguji likuiditas menggunakan rasio Loan to Total Assets (LTA), menguji kualitas aset menggunakan rasio Non Performing Loan (NPL), menguji efisiensi biaya dan kualitas manajemen menggunakan rasio Overhead to Total Assets (OTA), dan keekonomisan bank menggunakan ukuran aset bank (log size). Hasil analisis regresi balanced panel data yang diperoleh menunjukan bahwa rasio pertumbuhan GDP, rasio NPL, dan size bank mempunyai pengaruh signifikan terhadap profitabilitas bank. Pengaruh positif ditunjukan oleh rasio pertumbuhan GDP dan rasio size bank. Sedangkan rasio NPL mempunyai pengaruh negatif terhadap profitabilitas bank. Berdasarkan hasil penelitian tersebut pemerintah diharapkan dapat membuat stimulus dan program yang meningkatkan pertumbuhan GDP, sedangkan pihak bank fokus meningkatkan aset bank dan menurunkan rasio NPL agar dapat meningkatkan profitabilitas bank.

This study analyzes the determinants affecting the profitability of banks in Indonesia listed at the Indonesia Stock Exchange (BEI) during the period 2010-2014. Profitability of banks is measured using ratios Return on Assets (ROA). The determinants that affect the profitability of banks is divided into two: internal factors and external factors. External factors were examined in this study consisted of growth Gross Domestic Product (GDP) and inflation rate. Meanwhile, internal factors to test the liquidity of using the ratio of the Loan to Total Assets (LTA), to test the quality of the assets using the ratio of Non Performing Loan (NPL), examine the cost-efficiency and quality of management using the ratio of overhead to Total Assets (OTA), and the economics of the bank using the size of assets bank (log size). Regression analysis of balanced panel data obtained show that the ratio of GDP growth, the NPL ratio and bank size has a significant influence on the profitability of banks. The positive influence is shown by the ratio of GDP growth and the ratio of bank size. While the NPL ratio has a negative effect on bank profitability. Based on these results the government is expected to create stimulus and programs that enhance the growth of GDP, while the bank to focus on improving the bank's assets and lowering the NPL ratio in order to improve the profitability of banks.

Kata Kunci : Indonesia, bank profitability, panel data