Main Article Content
Abstract
This study aims to discuss the effect of CAR, NPL dan SBI on ROA. The research methods used in this study are quantitative descriptive research as well as using statistical analysis. The population used is the financial statements of PT. Bank BRI Tbk. The sample used is data derived from records of financial statements and income statements for the period 2011 to 2021. Data collection techniques use classical assumption test techniques that include normaliity test, heteroskedasticities test, multicollinearities test, and autocorrelations test. In addition, multiple linear regression analysis techniques are also carried out, hypothesis tests (t tests), simultaneous tests (F tests), correlation coefficient tests, and determination coefficient tests with the SPSS 24 application program. The results of this study indicate that NPL, SBI has a significant effect on ROA. While CAR does not have a significant effect on.
Keywords
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
By exercising the Licensed Rights, You accept and agree to be bound by the terms and conditions of this Creative Commons Attribution-NonCommercial 4.0 International Public License.
References
- Akerlof dan A.George (19110) The Market fFor “Lemons”. Quality Uncertainty and The Market Mechanism, The Quarterly Journal of Economics, Vol. 84, No.3, (Agus. 19110), pp 488 – 500.
- Budi Ponco, 2008, ‘Analisis Pengaruh CAR, NPL, BOPO, NIM dan LDR Terhadap ROA (Studi Kasus Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2004-20011’, Tesis Program pascasarjana Magister Manajemen, UNDIP, Semarang
- Dendawijaya dan Lukman ( 2009 ) Manajemen Perbankan, edisi Kedua, Jakarta, Ghalia Indonesia
- Dendawijaya Lukman. 2003. Manajemen Perbankan, Edisi kedua. Jakarta :
- Hasibuan, Drs. H. Malayu S.P (20011) Dasar-Dasar Perbankan,PT Bumi Aksara, Jakarta
- Lintner, J (May 1956) “ Distributio of Incomes of Corpoorations among Dividends, Retained Earning, and Taxes,” American Economic Review 46, pp. 911 – 133.
- Munawir. “Analisis Laporan Keuangan”, Yogyakarta : Edisi Empat, Liberty, 20011
- Riyanto, Bambang (2012) Dasar-Dasar Pembelajaran Perusahaan. Yogyakarta: BPFE.
- SE BI no. 3/30DPNP tgl 14 Desember 2001
- Siamat, Dahlan (2005) Manajemen Lembaga Keuangan, Edisi Keempat, Badan Penerbit Fakultas Ekonomi Universitas Indonesia, Jakarta.
- Simorangkir, O.P (2004) Pengantar Lembaga Keuangan Bank & Non-Bank, Bogor: Ghalia Indonesia.
- Wolk H.I., J.L. Dodd dan J.J. Rozycki (2001), “ Signaling, Agency Theory, Accounting Theory Choice,” Accounting and Business Research, Vol. 18. No. 69:411 – 56.