Analisis Pengaruh Rasio-Rasio Keuangan Terhadap Kinerja Perbankan di Bursa Efek Indonesia Dengan Pertumbuhan Dana Pihak Ketiga Sebagai Variabel Moderating

ABSTRAK

Penelitian ini bertujuan untuk menguji pengaruh Capital Adequacy Ratio,
Beban Operasional terhadap Pendapatan Operasional, Net Interest Margin , Non
Performing Loan, Loan To Financial Ratio dan Giro Wajib Minimum terhadap
Kinerja Keuangan Perbankan yang diproksikan dengan Return on Asset dan
menguji pengaruh pertumbuhan Dana Pihak Ketiga sebagai variabel moderating
dalam memoderasi hubungan antara Capital Adequacy Ratio, Beban Operasional
terhadap Pendapatan Operasional, Net Interest Margin , Non Performing Loan,
Loan To Financial Ratio dan Giro Wajib Minimum terhadap Return on Asset.
Jenis penelitian yang digunakan dalam penelitian ini adalah Kausal Komparatif
(Causal Comparative Research ). Populasi dalam penelitian ini adalah perbankan
yang terdaftar di Bursa Efek Indonesia pada tahun 2011 sampai 2015.
Sebanyak 20 bank yang terpilih menjadi sampel melalui proses pengambilan
sampel dengan metode sistematik random sampling. Analisis regresi linier
berganda diaplikasikan pada data panel yang berisi rasio kinerja keuangan
perbankan pada periode 2011-2015. Uji residual diaplikasikan untuk menguji
pengaruh moderasi dari variabel moderating. Hasil penelitian menunjukkan
bahwa berdasarkan hasil Uji F, secara simultan variabel Capital Adequacy
Ratio, Beban Operasional terhadap Pendapatan Operasional, Net Interest
Margin, Non Performing Loan , Loan To Financial Ratio dan Giro Wajib

Minimum berpengaruh terhadap Return on Asset. Hasil Uji t menunjukkan
bahwa secara parsial variabel Capital Adequacy Ratio dan Beban Operasional
terhadap Pendapatan Operasional, Non Performing Loan , Loan To Financial
Ratio, Giro Wajib Minimum berpengaruh negatif terhadap Return on Asset. Net
Interest Margin berpengaruh positif terhadap Return on Asset. Hasil uji
residual menunjukkan bahwa Dana Pihak Ketiga mampu memoderasi hubungan
antara Capital Adequacy Ratio, Beban Operasional terhadap Pendapatan
Operasional, Net Interest Margin , Non Performing Loan , Loan To Financial
Ratio dan Giro Wajib Minimum dengan Return on Asset.
Kata Kunci : Capital Adequacy Ratio,
Beban
Operasional
terhadap
Pendapatan Operasional, Net Interest Margin , Non Performing
Loan, Loan To Financial Ratio, Giro Wajib Minimum, Dana Pihak
Ketiga, Return on Asset, Kinerja Keuangan Perbankan.

i

Universitas Sumatera Utara

ABSTRACT

The purpose of this study to examine the influence of Capital Adequacy Ratio ,
Operating Expenses to Operating Income , Net Interest Margin , Non Performing
Loan , Loan To Financial Ratios and Statutory Reserves Requirements the
financial performance of banking proxied by Return on Assets and test the
moderating influence of Third Party’s Fund in relation Capital Adequacy Ratio ,
Operating Expenses to Operating Income , Net Interest Margin , Non Performing
Loan , Loan To Financial Ratios and Statutory Reserves Requirements to Return
on Assets . This type of research used in this study was Causal Comparative
(Comparative Causal Research). The population in this study is a registered bank
in Indonesia Stock Exchange in 2011 through 2015. A total of 20 banks selected
as a sample through the sampling process with systematic random sampling
method. Multiple linear regression analysis was applied to the data panel shows
the ratio of financial performance of banks in the period 2011-2015. Residual test
was applied to test the moderating influence of moderating variables. The results
showed that based on the results of Test F, simultaneously variable Capital
Adequacy Ratio , Operating Expenses to Operating Income , Net Interest Margin ,
Non Performing Loan , Loan To Financial Ratios and Statutory Reserves

Requirements
effect on ROA. T test results showed that in partial Capital
Adequacy Ratio and Operating Expenses to Operating Income, Non Performing
Loan , Loan To Financial Ratio , Statutory Reserves Requirements negative in
predicting ROA. Net Interest Margin has positive in predicting ROA. Residual
test results showed that the Third Party’s Fund is able to moderate the
relationship Capital Adequacy Ratio , Operating Expenses to Operating Income ,
Net Interest Margin , Non Performing Loan , Loan To Financial Ratios and
Statutory Reserves Requirements to ROA.
Keywords: Capital Adequacy Ratio , Operating Expenses to Operating Income ,
Net Interest Margin , Non Performing Loan , Loan To Financial
Ratio , Statutory Reserves Requirements , Third Party’s Fund ,
Return on Assets , Financial performance of banking.

ii

Universitas Sumatera Utara