PENGARUH NPL, CAR, LDR DAN BOPO TERHADAP PROFITABILITAS BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA SEBELUM DAN SESUDAH PENERAPAN PSAK 50 & 55 (REVISI 2006)

BHAKTIAR, R. ENOUGH

PENGARUH NPL, CAR, LDR DAN BOPO TERHADAP PROFITABILITAS BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA SEBELUM DAN SESUDAH PENERAPAN PSAK 50 & 55 (REVISI 2006)

dc.contributor.author	BHAKTIAR, R. ENOUGH
dc.date.accessioned	2020-05-27T04:46:06Z
dc.date.available	2020-05-27T04:46:06Z
dc.date.issued	2016-10
dc.description.abstract	This study was conducted to examine the effect of non-performing loans (NPL), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and BOPO (Operating Expenses / Operating Income), to Profitability (ROA) at Bank listed on the Stock Securities Indonesia before and after implementation of PSAK 50 & 55 (Revised 2006). The background of this research is the phenomenon in which the Bank Indonesia in the last two years of credit increases, but in terms of profitability trends to decrease. Sampling technique used is purposive sampling. Obtained a total sample of 15 bank listed on the Indonesia Stock Exchange. Data analysis technique used is multiple linear regression with least squares equation and hypothesis testing using t-statistic to test the partial regression coefficient and F-statistic to examine the effect together with a significance level of 5%. The results of this study indicate that prior to the application of PSAK 50 & 55 (Revised 2006), NPL variable negative effect on ROA, CAR positive effect on ROA, LDR not significant positive effect on ROA while BOPO negative effect on ROA. The predictive ability of the four variables on ROA in the study amounted to 25.71%, while the remaining 74.29% influenced by other factors not included in the model study. After the application of PSAK 50 & 55 (Revised 2006) showed variable NPL positive effect was not significant to ROA, CAR positive effect was not significant to ROA, LDR positive effect was not significant to ROA, while variable BOPO negative effect on ROA. The predictive ability of the four variables on ROA in the study amounted to 68.06%, while the remaining 31.94% influenced by other factors not included in the model study. The application of PSAK 50 and 55 affect the level of significance of NPL, CAR, LDR and ROA to Profitability Bank. Variable NPL, CAR and ROA before and after implementation of PSAK 50 and 55 showed a significant difference level while variable rate BOPO not show significant differences.	en_US
dc.identifier.uri	http://repository.widyatama.ac.id/xmlui/handle/123456789/10759
dc.publisher	Magister Accounting, Universitas Widyatama Bandung	en_US
dc.subject	Non-Performing Loan (NPL),	en_US
dc.subject	Capital Adequacy Ratio (CAR),	en_US
dc.subject	Loan to Deposit Ratio (LDR)	en_US
dc.subject	BOPO (Operating Expenses / Operating Income),	en_US
dc.subject	Profitability / Return On Asset (ROA).	en_US
dc.title	PENGARUH NPL, CAR, LDR DAN BOPO TERHADAP PROFITABILITAS BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA SEBELUM DAN SESUDAH PENERAPAN PSAK 50 & 55 (REVISI 2006)	en_US
dc.type	Thesis	en_US