ANALISIS PENGARUH CAPITAL ADEQUACY RATIO, LOAN TO DEPOSIT RATIO DAN NON PERFORMING LOAN TERHADAP PROFITABILITAS PADA BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2020 --

ABSTRAK
Eka Kurniawati, 2021. Analisis Pengaruh Capital Adequacy Ratio, Loan to Deposit Ratio Dan Non Performing Loan Terhadap Profitabilitas Pada Bank Umum Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2020. Jurusan Akuntansi, Program Studi Keuangan dan Perbankan, Politeknik Negeri Samarinda. Dibawah bimbingan Bapak Rifadin Noor, S.E., M.Si. selaku pembimbing pertama dan Bapak H. Ibrahim Musa, S.E., M.Bus. selaku pembimbing kedua.
Penelitian ini bertujuan untuk menganalisis dan membuktikan pengaruh parsial dan simultan dari variabel-variabel yang diteliti. Penelitian ini menggunakan tiga variabel independen yaitu Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) dan Non Performing Loan (NPL). Sedangkan untuk variabel dependen yaitu Profitabilitas. Objek penelitian adalah Bank Umum yang terdaftar di Bursa Efek Indonesia (BEI). Data dalam penelitian ini diperoleh melalui website resmi yaitu www.idx.co.id dan www.ojk.go.id periode 2015-2020. Data ini berjumlah 60 yang berasal dari 10 bank selama 6 tahun. Teknik analisis penelitian ini menggunakan regresi linier berganda. Hasil analisis regresi linier berganda menggunakan SPPS versi 23 yang memperoleh persamaan Y = 0.140 + 0.63X? + 0.021X? - 1.130X? + e. Nilai CAR sebesar 0.63, Nilai LDR sebesar 0.021 dan Nilai NPL sebesar -1.130. Hasil penelitian menunjukkan bahwa secara parsial variabel Capital Adequacy Ratio (CAR) dan Loan to Deposit Ratio (LDR) tidak berpengaruh terhadap profitabilitas, sedangkan variabel Non Performing Loan (NPL) berpengaruh negatif signifikan terhadap profitabilitas. Sementara itu, secara simultan variabel Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), dan Non Performing Loan (NPL) berpengaruh secara bersama-sama terhadap profitabilitas.
Kata Kunci : Profitabilitas, Capital Adequacy Ratio, Loan to Deposit Ratio, dan Non Performing Loan
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ABSTRACT
Eka Kurniawati, 2021. Analysis of the Effect of Capital Adequacy Ratio, Loan to Deposit Ratio And Non-Performing Loan on Profitability of Commercial Banks Listed on the Indonesia Stock Exchange for the 2015-2020 Period. Department of Accounting, Finance and Banking Study Program, Samarinda State Polytechnic. Under the guidance of Mr. Rifadin Noor, SE, M.Sc. as the first supervisor and Mr. H. Ibrahim Musa, SE, M.Bus. as a second advisor.
This study aims to analyze and prove the partial and simultaneous effect of the variables studied. This study uses three independent variables, namely Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Non Performing Loan (NPL). Meanwhile, the dependent variable is Profitability. The object of research is a commercial bank listed on the Indonesia Stock Exchange (IDX). The data in this study were obtained through the official website, namely: www.idx.co.id and www.ojk.go.id 2015-2020 period. This data amounted to 60 originating from 10 banks for 6 years. The analysis technique of this research uses multiple linear regression. The results of multiple linear regression analysis using SPPS version 23 which obtained the equation Y = 0.140 + 0.63X? + 0.021X? - 1.130X? + e. The CAR value is 0.63, the LDR value is 0.021 and the NPL value is -1.130. The results showed that partially the Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) variables had no effect on profitability, while the Non Performing Loan (NPL) variable had a significant negative effect on profitability. Meanwhile, simultaneously the variables of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Non Performing Loan (NPL) have a joint effect on profitability.
Keywords : Profitabilitas, Capital Adequacy Ratio, Loan to Deposit Ratio, dan Non Performing Loan