Pengaruh Capital Adequancy Ratio, Non Performing Loan, Return On Asset, Loan To Deposit Ratio, Dan Good Corporate Governance Terhadap Net Profit Margin Untuk 10 Bank Indonesia Dengan Aset Terbesar Tahun 2012

Garnadi Sadikin, Brady Rikumahu

Abstract

ABSTRAK Pada tanggal 25 oktober 2011 Bank Indonesia mewajibkan Bank Umum untuk melakukan penilaian sendiri tingkat kesehatan Bank dengan menggunakan pendekatan Risk-based Bank Rating (RBBR) pengelolaan ini juga dikenal sebagai metode RGEC (Risk Profile, Good Corporate Governance, Earning, dan Capital). Variabel yang digunakan dalam penelitian ini adalah Capital Adequancy Ratio, Non Performing Loan, Return On Asset, Loan to Deposit Ratio, dan Good Corporate Governance pada 10 bank Indonesia dengan aset terbesar 2012 dengan data 2010-2012 guna mengetahui perkembangan masing-masing variabel serta pengaruhnya terhadap Net Profit Margin secara simultan dan parsial. Jenis penelitian merupakan desain kausal menggunakan data sekunder melalui library research. Analisis data menggunakan regresi berganda dengan uji asumsi klasik serta uji hipotesis regresi secara simultan dan parsial. Hasil penelitian menunjukkan perkembangan variabel CAR yang sehat dan mampu mengantisipasi bila terjadi risiko, variabel NPL yang menunjukkan para debiturnya membayar kembali pinjaman tepat waktu, variabel ROA yang memperlihatkan kinerja keuangan yang sehat dikarenakan tingkat kembalian yang besar, variabel LDR yang menunjukkan beberapa bank belum bisa memenuhi kewajiban dari sumber pendanaan arus kas secara tepat waktu, dan variabel GCG memperlihatkan setengah dari jumlah komisaris adalah komisaris independen. Penelitian juga menunjukkan pengaruh kuat variabel-variabel independen terhadap Net Profit Margin secara simultan dan variabel yang berpengaruh signifikan secara parsial hanyalah return on asset (ROA). Berdasarkan penelitian ini bank disarankan memfokuskan perhatian pada pengelolaan kinerja rentabilitas, sumber-sumber rentabilitas, kesinambungan rentabilitas, dan manajemen rentabilitas pada saat ini dan masa yang akan datang. Kata kunci : Bank, analisis RGEC, Net Profit Margin ABSTRACT On 25 October 2011, Bank Indonesia requires commercial banks to conduct its own assessment of the Bank by using the Bank's Risk-based approaches Rating (RBBR) is also known as a management method RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital). The variables used in this study is Adequancy Capital Ratio, Non-Performing Loans, Return on Assets, Loan to Deposit Ratio, and good corporate governance in the 10 largest Indonesian bank by assets in 2012 with the data from 2010 to 2012 to determine the progress of each variable and its influence the Net Profit Margin simultaneously and partially. This type of research is a causal design using secondary data through library research. Data using multiple regression analysis with the classical assumption test and regression test hypotheses simultaneously and partially. The results showed that the healthy development of the CAR variables and is able to anticipate when there is a risk, NPL variable which shows the debtor to pay back the loan on time, the variable ROA shows a healthy financial performance due to the level of return is great, LDR variable that indicates some banks have not been able to meet obligations from cash flow funding sources in a timely manner, and corporate governance variables showed half of the commissioner is an independent commissioner. Research also shows a strong influence of the independent variables on the Net Profit Margin simultaneously significant and influential variable is only partially return on assets (ROA). Based on this study suggested bank focuses attention on performance management earnings, the sources of profitability, sustainability of earnings, and earnings management in the present and future. Keywords: Bank, RGEC analysis, Net Profit Margin

Full Text:

PDF

Refbacks

  • There are currently no refbacks.
max_upload :0