Rasio Kesehatan dan Kinerja Bank Umum Berbasis Data Panel di Indonesia

  • Handriko Anas
  • Widarto Rachbini
DOI: https://doi.org/10.35838/jrap.2017.004.01.9
Abstract views: 152 | PDF downloads: 239
Keywords: net interest margin, capital adequacy ratio, efficiency ratio, loan to deposit ratio, return on asset, panel regression.

Abstract

ABSTRACT

This study aims to analyze the influence of bank health on performance measured by during the period 2010-2014. This research is a quantitative research with regression of panel data of 96 commercial banks in Indonesia. The result of research is capital adequacy ratio, net profit margin, efficiency ratio have negative effect to return on asset. Loan disbursement ratio positively affects return on asset. However, the ratio of nonperforming loans does not affect return on assets. The implication of this research is that it can be the basis for bank management to make policy of fund and credit management to increase return on asset.

ABSTRAK

Penelitian ini bertujuan menganalisis pengaruh kesehatan bank terhadap kinerja diukur dengan selama periode 2010-2014. Penelitian ini adalah penelitian kuantitatif dengan regresi data panel 96 bank umum di Indonesia. Hasil penelitian adalah rasio kecukupan modal, net interest margin, rasio efisiensi berpengaruh negatif terhadap return on asset. Rasio penyaluran kredit berpengaruh positif terhadap return on asset. Namun, rasio kredit bermasalah tidak mempengaruhi return on asset. Implikasi penelitian ini adalah dapat menjadi dasar bagi manajemen bank untuk membuat kebijakan merencanakan pengelolaan dana dan kredit guna meningkatkan return on asset.

JEL Classification: G21, E50

How to Cite
Anas, H., & Rachbini, W. (1). Rasio Kesehatan dan Kinerja Bank Umum Berbasis Data Panel di Indonesia. Jurnal Riset Akuntansi & Perpajakan (JRAP), 4(01), 102-116. https://doi.org/10.35838/jrap.2017.004.01.9
Section
Articles

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