PENGARUH NPL DAN LDR TERHADAP PROFITABILITY PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2018-2020 DENGAN CAR SEBAGAI MEDIASI

BASRI, SILVIA CHANDRAWATI SUSONI (2021) PENGARUH NPL DAN LDR TERHADAP PROFITABILITY PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2018-2020 DENGAN CAR SEBAGAI MEDIASI. Skripsi thesis, Universitas Tarumanagara.

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Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh nonperforming loan dan loan to deposit ratio terhadap profitabilitas melalui capital adequacy ratio sebagai variabel mediasi. Profitabilitas menggunakan return on asset sebagai proksi. Teknik purposive sampling digunakan untuk memperoleh data dan data diolah dengan program SPSS 17. Penelitian menggunakan data 27 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia selama periode 2018-2020 dengan total 81 data pengamatan. Teknik analisis data yang digunakan adalah analisis regresi berganda dan sobel test untuk uji mediasi. Hasil analisis data menemukan bahwa non-performing loan dan loan to deposit ratio berpengaruh tidak signifikan negatif terhadap capital adequacy ratio. Nonperforming loan memiliki pengaruh signifikan negatif terhadap profitabilitas, loan to deposit ratio memiliki pengaruh tidak signifikan positif terhadap profitabilitas dan capital adequacy ratio memiliki pengaruh signifikan positif terhadap profitabilitas. Berdasarkan hasil uji sobel, capital adequacy ratio tidak dapat memediasi pengaruh non-performing loan dan loan to deposit ratio terhadap profitabilitas. Kata kunci : Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Profitabilitas (ROA) This study aims to obtain empirical evidence regarding the effect of nonperforming loan and loan to deposit ratio on profitability through capital adequacy ratio as intervening variable. Profitability is proxied by return on asset. Purposive sampling technique is used to collect data and data are processed with SPSS 17. This study uses data from 27 banking companies listed on the Indonesian Stock Exchange from 2018-2020 with total 81 data. The analysis technique used is regression analysis and sobel test for mediation test. The result of data analysis found that non-performing loan and loan to deposit ratio have negative insignificant effect on capital adequacy ratio. Non-performing loan indicates it has a negative significant effect on profitability, loan to deposit ratio has a positive insignificant effect on profitability and capital adequacy ratio has a positive significant effect on profitability. Based on the result of sobel test, capital adequacy ratio cannot mediate the effect of non-performing loan and loan to deposit ratio on profitability. Keywords: Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Profitability (ROA).

Item Type:	Thesis (Skripsi)
Subjects:	Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	FE Perpus
Date Deposited:	02 Jun 2022 06:26
Last Modified:	14 Jun 2023 06:39
URI:	http://repository.untar.ac.id/id/eprint/35780

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