PENGARUH KECUKUPAN MODAL, RISIKO KREDIT, EFISIENSI OPERASIONAL, LIKUIDITAS, DAN KEMAMPUAN PENGELOLAAN ASET PRODUKTIF TERHADAP PROFITABILITAS PERBANKAN

Authors

  • Miswanto Miswanto STIE YKPN YOGYAKARTA
  • Talentia Herri Christiana STIE YKPN YOGYAKARTA
  • Meidi Syaflan STIE WIDYA WIWAHA

DOI:

https://doi.org/10.32477/jrm.v9i2.460

Keywords:

Capital adequacy, credit risk, operational efficiency, liquidity, productive assets, and profitability

Abstract

The purpose of this study is to test whether capital adequacy, credit risk, operational efficiency, liquidity, and productive asset management ability affect the profitability of banks listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The data analysis technique used multiple linear regression panel data. The sample consisted of 22 commercial banks with 110 observations, which were carried out by purposive sampling. Based on the existing test equipment, the estimation model chosen is the random effect model. The results of the analysis show that CAR does not affect ROA, NPL and BOPO have a negative effect on ROA, LDR has no effect on ROA, and NIM has a positive effect on ROA. Therefore, the findings of this study are as follows. First, capital adequacy does not have a positive effect on profitability. Second, credit risk negatively affects profitability. Third, operational efficiency has a positive effect on profitability. Fourth, liquidity does not positively affect profitability. Fifth, the ability to manage productive assets has a positive effect on profitability. This research implies that if banks want to increase profitability, they need to reduce non-performing loans (NPL), lower the BOPO ratio, and increase the NIM.

References

Ahmed, M., B. (2009). Measuring the Performance of Islamic Banks by Adapting Conventional Ratios German University in Cairo Faculty of Management Technology. Working Paper (Publication Number 16)

Afya, F.A. dan Suazhari. (2019). Pengaruh Modal, Efisiensi, dan Likuiditas Terhadap Profitabilitas Bank Umum Syariah di Indonesia. Jurnal Ilmiah Mahasiswa Ekonomi Islam, 1(1), pp. 37-50.

Akhter, S., dan Roy, J. . (2017). Analysis of Credit Risk, Efficiency, Liquidity, and Profitability of Selected Non-Bank Financial Institution: An Empirical Study. Journal of Business, LAR Center Press, 2(2), pp. 16-23.

Algifari. (2000). Analisis Teori Regresi: Teori Kasus dan Solusi. Yogyakarta: BPFE-UGM Yogyakarta.

Algifari. (2015). Analisis Regresi untuk Bisnis dan Ekonomi. Yogyakarta: BPFE-UGM Yogyakarta.

Anggraeni, N. dan Wahyuati, A. (2018). Pengaruh CAR, BOPO, dan LDR Terhadap Profitabilitas. Jurnal Ilmiah dan Riset Manajemen, 7(4), pp. 1-17.

Ardiantini, N. P. N. (2020). Financial Performance and Intellectual Capital Disclosure as Determinans of The Vlaue of Banking Company with Compony Size as Moderating. International Journal of Social Science and Business, 4(3), pp. 414-421.

Arnold, Glen. (2013). Corporate Financial Management. Fifth edition. Edinburgh: Pearson Publishing.

Bank Indonesia. (2004). Surat Edaran Bank Indonesia, Nomor 6/23. DNPN Tentang Sistem Penilaian Tingkat Kesehatan Bank Umum.

Bank Indonesia. (2012). Peraturan Bank Indonesia, No. 14/26/PBI/2012 tentang Kegiatan Usaha dan Jaringan Kantor Berdasarkan Modal Inti Bank.

Bank Indonesia. (2011). Surat Edaran Bank Indonesia, Nomor 13/24/DPNP tanggaL 25 Oktober 2011 tentang Penilaian Tingkat Kesehatan Bank Umum.

Chandra, Lieyanto. (2016). Analisis Faktor-Faktor yang Mempengaruhi Profitabilitas Perbankan yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2010-2014. Jurnal Bisnis dan Manajemen, 53(12), pp. 285-303.

Chege, L. M., dan Bichanga, J. (2017). Non Performing Loans and Financial Performance of Banks: An Empirical Study of Commercial Banks in Kenya. International Journal of Management and Commerce Innovations, 4, 909-911.

Darmawi, Herman. (2011). Manajemen Perbankan. Jakarta: Bumi Aksara.

Dendawijaya, Lukman. (2006). Manajemen Perbankan Edisi Kedua. Jakarta: Ghalia Indonesia.

Dewi, N.T. dan Wisadha, I.G.S. (2015). Pengaruh Kulitas Aktiva Produktif, CAR, Leverage, dan LDR pada Profitabilitas Bank. E-Jurnal Akuntansi Universitas Udayana, 12(2), pp. 295-312.

Dietrich, A., dan Wanzenried. (2009). What Determines The Profitability of Commercial Banks? New evidence from Switzerland. In 12th Conference of the Swiss Society for Financial Market Researches. Journal of International Financial Markets, Institution & Money, 21, 307-327.

Ghozali, I. (2013). Aplikasi Analisis Multivariate dengan Program IBM SPSS 21 Update PLS Regresi. Semarang: Badan Penerbit Universitas Diponegoro.

Gill, A., et al. (2014). The Impact of Operational Efficiency on The Future Performance of Indian Manufacturing Firms. International Journal of Economics and Finance, 6, 259.

Gujarati, D. N., dan Porter, D. C. (2009). Basic Econometrics, Fifth Edition. Singaopre: McGraw-Hill.

Hassan, M., dan Adam, M. (2014). Evaluating the Financial Performance of Banks using financial ratios-A case study of Erbil Bank for Investment and Finance. European Journal of Accounting Auditing and Finance Research, 2, 162-177.

Hatem, B. S. (2014). Determinants of firm performance: a comparison of European countries. International Journal of Economics and Finance, 6(10), pp. 243-249.

Handayani, E. et al. (2019). The Deteminants of Islamic Commercial Bank Profitability in Indonesia during 2012--2018. The International Journal of Business Management and Technology, 3(5), pp. 225-236.

Hidayat, R. et al. (2022). Analisis Rasio NIM, BOPO, NPL dan LDR Terhadap ROA Bank Rakyat Indonesia Tahun 2009-2020. Jurnal Simki Economic, 5(1), pp. 39-49.

Hidayati, Lina N. (2015). Pengaruh Kecukupan Modal (CAR), Pengelolaan Kredit (NPL), dan Likuditas Bank (LDR) Terhadap Probabilitas Kebangkrutan Bank (Studi Kasus pada Bank Umum Swast Devisa yang Tercatat di BEI Tahun 2009-2013. Jurnal Ilmu Manajemen, 12(1), pp. 38-50.

Indrayani, P.A. et al. (2016). Pengaruh Non Performing Loan (NPL), Loan Deposit Ratio (LDR) dan Net Interest Margin (NIM) Terhadap Return on Asset (ROA) pada Bank Umum yang Terdaftar di Bursa Efek Indonesia Tahun 2014. E-Journal Bisma Universitas Pendidikan Ganesha, Jurusan Manajemen, 4, pp. 1-11

Indriantoro, N. dan Supomo, B. 2002. Metodologi Penelitian Bisnis untuk Akuntansi & Manajemen. Yogyakarta: BPFE Yogyakarta.

Irman, M., dan Wulansari. (2018). Analisis Pengaruh Rasio CAMEL Terhadap Kinerja Keuangan Perbankan pada Bank yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2016. Bilancia: Jurnal Ilmiah Akuntansi, 2, 182-194.

Jensen, M. C., dan Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360.

Kumbirai, M. (2010). A Financial Ratio Analysis of Commercial Bank Performance in South Africa. African Review of Economics and Finance, 2(1), pp. 30-53.

Kuncoro, M dan Suhardjono (2012). Manajemen Perbankan, Teori dan Aplikasi. Edisi dua. Yogyakarta: BPFE - UGM Yogyakarta.

Mawardi, Wisnu. (2005). Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Bank Umum Di Indonesia (Studi Kasus Pada Bank Umum Dengan Total Assset Kurang Dari 1 Triliun. Jurnal Bisnis Strategi, 14(1), 83-93.

Mardahleni dan Arsandi, W. (2019). The effect of Net Interest Margin (NIM) and Operational Cost of Operational Income (BOPO) on Return on Assets (ROA) of Sharia Banks. E-Jurnal Apresiasi Ekonomi, 7(2), pp. 176-182.

Miswanto, M. et. al. (2017). Pengaruh Modal Kerja, Pertumbuhan Penjualan dan Ukuran Perusahaan Terhadap Profitabilitas Perusahaan. Jurnal Bisnis dan Ekonomi, 24(2), pp. 119-135.

Mithaqain, D. dan Rimawan, M. (2021). Pengaruh Net Interest Margin dan Non Performance Loan Terhadap Return on Asset pada pT Bank Rakyat Indonesia (Persero) Tbk. Global Financial Accounting Journal, 05(01), pp. 84-92.

Mulyani, N. dan Agustinus, E. (2021). Analisis Fakttor-Faktor yang Mempengaruhi Profitabilitas pada Bank Umum Swasta Nasional Devisa yang Terdaftar di Bursa Efek Indonesia. Jurnal ARASTRISMA, 1(2), pp. 249-261.

Ozili, P. K. dan Uadiale, O. (2017). Ownership Concentration and Bank Profitability. Future Business Journal, 3, pp. 159-171.

Pahlevie, N. H. (2009). Analisis Pengaruh CAR, NIM, LDR,NPL, BOPO DAN EAQ Terhadap Perubahan Laba (Studi Empiris Pada Bank Umum di Indonesia Periode Laporan Keuangan Tahun 2004 – 200. Tesis Magister Manajemen, UNDIP Semarang.

Republik Indonesia. (1998). UU No. 10 tahun 1998, tentang perubahan terhadap UU No. 7 tahun 1992. tentang Perbankan.

Purwoko, D. dan Sudiyatno, B. (2013). Faktor-Faktor yang Mempengaruhi Kinerja (Studi Empiris pada Insutri Perbankan di Bursa Eefek Indonesia). Jurnal Bisnis dan Ekonomi, 20(1), pp. 25-39.

Ross, S.A. et al. (2016). Corporate Finance. 11th Edition. New York: McGraw-Hill

Saeed, J.T. dan Tahir, J. H. (2015). Relationship between Earning Per Share & Bank Profitability. International Journal of Novel Research in Humanity and Social Sciences, 2(2), pp. 4-13.

Putri, C. C. dan Suhermin. (2018). Pengaruh NPL, LDR, CAR Terhadap Profitabilitas Bank Umum Swasta Nasional Devisa. Jurnal Ilmu dan Riset Manajemen, 4(4), pp. 1-16.

Qin, X., dan Pastory, D. (2012). Commercial Banks Profitability Position: The Case of Tanzania. International Journal of Business and Management, 7(13), p. 136-144..

Setyowati, D. H. (2019). Pengaruh Efisiensi Operasional Terhadap Return on Assets pada Bank Umum Syariah di Indonesia. Jurnal Masyarif-Syariah: Jurnal Ekonomi dan Perbankan Syariah, 4(1). pp. 39-53.

Spence, M. (1973). Job Market Signaling. The Quarterly Journal of Economics, 87(3), pp. 355-374.

Taswan. (2010). Manajemen Perbankan Konsep, Teknik, dan Aplikasi, Edisi 2. Yogyakarta: UPP STIM YKPN.

Utami dan Silaen, U. (2018). Analisis Pengaruh Risiko Kredit dan Risiko Operasional Terhadap Profitabilitas Bank (Studi Kasus pada Perusahaan Jasa Sub Sektor Perbankan BUMN). Jurnal Ilmiah Manajemen Kesatuan, 6(3), pp. 123-130.

Veithzal, et al. (2007). Bank and Financial Institution Management: Conventional and Sharia System. PT Raja Grafindo Persada.

Vetrova, T., N. (2017). Effectiveness of banking: Evaluation and Measuring. Social-Economic Phenomena and Process, 12(2), pp. 30-35.

Werdaningtyas, Hesti. (2002). Faktor Yang Mempengaruhi Profitabilitas Bank Take Over Pramerger Di Indonesia. Jurnal Manajemen Indonesia, 1(2), pp: 24-39.

Winarno, W. W. (2017). Analisis Ekonometrika dan Satistika dengan Eviews. Edisi 4. UPP STIM YKPN :Yogyakarta.

Wulandari. (2018). Pengaruh Rasio CAMEL Terhadap Profitabilitas (ROA) Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Manajemen Bisnis Indonesia, 7, 512-522.

Yuliani. (2007). Hubungan Efisiensi Operasional dengan Kinerja Profitabilitas Pada Sektor Perbankan Yang Go Public Di Bursa Efek Jakarta. Jurnal Manajemen dan Bisnis Sriwijaya, 5(10), pp. 15-43.

Downloads

Published

2022-06-25

How to Cite

Miswanto, M., Christiana, T. H., & Syaflan, M. (2022). PENGARUH KECUKUPAN MODAL, RISIKO KREDIT, EFISIENSI OPERASIONAL, LIKUIDITAS, DAN KEMAMPUAN PENGELOLAAN ASET PRODUKTIF TERHADAP PROFITABILITAS PERBANKAN. Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen, 9(2), 57–73. https://doi.org/10.32477/jrm.v9i2.460