PENGARUH KUALITAS AKTIVA PRODUKTIF DAN NON PERFORMING LOAN TERHADAP TINGKAT PROFITABILITAS PADA PT BPR KENCANA GRAHA
Keywords:
Kualitas Aktiva Produktif, Non Performing Loan, Return On Asset.Abstract
Bank itself collects public funds, is managed and distributed in the form of business capital loans or consumptive loans to the public. Credit is the main business, the data used are secondary data obtained from financial statements. The analytical method used is the classic assumption test, multiple linear regression, t test, f test and the coefficient of determination. Referring to the results of the analysis partially or t test significance level of 5% so that the results of this test conclude: (1) earning asset quality affects the profitability level known t value of 4,934 > t table 2,03224 with a significance value of 0,000 > 0,05, (2) non performing loans affect the profitability when t arithmetic of -9,732 > t table 2,03224 with a significance value of 0,000 > 0,05. And the f test results where earning asset quality and non-performing loans simultaneously influence the profitability of the calculated F value of 69,425 > F table 3,28 with a significance value of 0,000 < 0,05. The coefficient of determination (R2) of 0,803 or 80,3% of the quality of earning assets and non-perfoming loans affects profitability at PT BPR Kencana Graha, so the remaining 19,7% is influenced by other ratio factors.
Downloads
References
Bank Indonesia, P. 2006. PBI Tentang Kualitas Aktiva Produktif dan Pembentukan Penyisihan Penghapusan Aktiva Produktif Bank Perkreditan Rakyat.
Chandrarin, G. 2017. Metode Riset Akuntansi Pendekatan Kuantitatif. (A. Suslia, Ed.). Jakarta: Salemba Empat.
Dewi, N. T., & Wisadha, I. G. S. 2015. Pengaruh Kualitas Aktiva Produktif, CAR, Leverage Dan LDR Pada Profitabilitas Bank, 2, 295–312.
Edy Wibowo, A. 2012. Aplikasi Praktis SPSS dalam penelitian. (M. M. Dr. Ir.Drs.Adji Djojo, Ed.). Yogyakarta: PENERBIT GAVA MEDIA.
Ghozali, I. 2018. Aplikasi Analisis Multivariate Dengan Program IBM SPSS (9th ed.). Semarang: Undip.
Ismail. 2013. Manajemen Perbankan Dari Teori Menuju Aplikasi. In 3 (1st ed., pp. 13–22). Jakarta: Kencana Prenada Media Group.
Keuangan Jasa, O. P. 2018. POJK No 33/POJK.03/2018 Tentang Kualitas Aset Produktif Dan Pembentukan Penyisihan Penghapusan Aset Produktif Bank Perkreditan Rakyat. Indonesia: Otoritas jasa keuangan.
Mulyani, E. L., & Budiman, A. 2017. Analisis Pengaruh Kualitas Aset, Likuiditas, Solvabilitas, Aktivitas Dan Non Performing Loan Terhadap Kinerja Keuangan (Pada Perbankan Yang Tercatat Di Bursa Efek Indonesia), 3(Mei), 11–17.
Negara, I. P. A. A., & Sujana, I. K. 2014. Pengaruh Capital Adequacy Ratio, Penyaluran Kredit Dan Non Performing Loan Pada Profitabilitas, 2, 325–339.
Prima, A. P. 2018. Analisis Tingkat Kesehatan Bank Dengan Menggunakan Earnings Dan Capital Pada Bank Umum Konvensional Persero Yang Terdaftar Di Bank Indonesia, 11(2), 106–116.
Primadewi, C. I. D. R., & Suputra, I. D. G. D. 2015. Pengaruh Capital Adequacy Ratio, Non Performing Loan Dan Dana Pihak Ketiga Pada Profitabilitas, 3, 613–622.
Putri, R. D. 2016. Pengaruh Non Performing Loan Dan Kualitas Aktiva Produktif Terhadap Profitabilitas Pada PT BPR Mutiara Nagari, 18(2), 346–361
.
Santoso, S. 2019. Mahir Statistik Parametrik. Jakarta.
Sawitri, N. N. 2018. The Prediction of Third Party Funds , Interest Rates , and Non- Performing Loans toward Loan To Deposit Ratios and Its Impact on Return on Assets on Commercial Banks in Indonesia, XXII(03), 409–420.
Sugiyono. 2012. Metode Penelititian Kuantitatif, Kualitatif dan R & D. Bandung: CV Alfabeta.
Susila, G. P. A. J. 2017. Pengaruh Kualitas Aktiva Produktif, Capital Adequacy Ratio Dan Loan To Deposit Ratio Terhadap Profitabilitas Pada Lembaga Perkreditan Desa, 6(2), 108–114
