Pengaruh Risiko Kredit dan Efisiensi Operasional Terhadap Kinerja Perusahaan Perbankan di Bursa Efek Indonesia Periode 2011-2015

ABSTRAK

PENGARUH RISIKO KREDIT DAN EFISIENSI OPERASIONAL
TERHADAP KINERJA PERUSAHAAN PERBANKAN DI
BURSA EFEK INDONESIA PERIODE 2011-2015

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh
Capital Adequacy Ratio, Loan to Deposit Ratio, Non Performing Loan, dan Beban
Operasional Terhadap Pendapatan Operasional terhadap Return on Assets pada
perusahaan perbankan di Bursa Efek Indonesia periode tahun 2011-2015. Jenis
data yang digunakan adalah data sekunder yang bersumber dari laporan keuangan
perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Teknik analisis
data menggunakan analisis statistik deskriptif dan analisis regresi linear berganda
dengan metode Fixed Effects Model (FEM). Hasil penelitian menunjukkan bahwa
secara simultan Capital Adequacy Ratio, Loan to Deposit Ratio, Non Performing
Loan dan Beban Operasional Terhadap Pendapatan Operasional berpengaruh
signifikan terhadap Return on Assets. Secara parsial Non Performing Loan dan
Beban Operasional Terhadap Pendapatan Operasional berpengaruh negatif
signifikan terhadap Return on Assets, sedangkan Capital Adequacy Ratio dan
Loan to Deposit Ratio berpengaruh tidak signifikan terhadap Return on Assets
pada perusahaan perbankan di Bursa Efek Indonesia periode 2011-2015. Nilai

koefisien determinasi menunjukkan bahwa sebesar 70,20% Return on Assets dapat
dijelaskan oleh Capital Adequacy Ratio, Loan to Deposit Ratio, Non Performing
Loan, dan Beban Operasional Terhadap Pendapatan Operasional, sedangkan
sisanya sebesar 20,80% dijelaskan oleh variabel lain yang tidak diteliti pada
penelitian ini.
Kata Kunci : Capital Adequacy Ratio, Loan to Deposit Ratio, Non Performing
Loan, dan Beban Operasional Terhadap Pendapatan Operasional,
dan Return on Assets

Universitas Sumatera Utara

ABSTRACT

THE EFFECT OF CREDIT RISK AND OPERATIONAL EFICIENCY ON
THE PERFORMANCE OF BANKING COMPANIES IN INDONESIAN
STOCK EXCHANGE PERIOD 2011-2015

The purpuse of this research is to identify and analyze the effect of
Capital Adequacy Ratio, Loan to Deposit Ratio, Non Performing Loan, and
Operational Expense on Operational Income on the Return on Assets at the

banking companies in Indonesia Stock Exchange period 2011-2015. The data
used is secondary data obtained from the company's financial statements banking
companies listed on the Indonesia Stock Exchange. Data analyzed used
descriptive statistical analysis and multiple linear regression analysis with Fixed
Effects Model. The results showed that simultaneous Capital Adequacy Ratio,
Loan to Deposit Ratio, Non Performing Loan, and Operational Expense on
Operational Income have significant impact on the Return on Assets. Partially
Non Performing Loan and Operational Expense on Operational Income have a
significant negatif on the Return on Assets while Capital Adequacy Ratio and
Loan to Deposit Ratio not significant effect on the Return on Assets at the
banking companies in Indonesia Stock Exchange period period 2011-2015 The
coefficient of determination equal to 70.20% Return on Assets explained by
Capital Adequacy Ratio, Loan to Deposit Ratio, Non Performing Loan, and
Operational Expense on Operational Income while the remaining 70.80% is
explained by other variables not included in this research.
Keywords:

Capital Adequacy Ratio, Loan to Deposit Ratio, Non Performing
Loan, and Operational Expense on Operational Income, and
Return on Assets

Universitas Sumatera Utara