Pengaruh Non-Performing Loan, Loan to Deposit Ratio, dan Good Corporate Govern-ance terhadap Profitabilitas (ROA) atau Nilai Perusahaan (Tobin’s Q) periode 2015-2019
DOI:
https://doi.org/10.35384/jemp.v6i3.234Keywords:
Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), Good Corporate Governance, Return on Asset (ROA), Tobins QAbstract
Perbankan merupakan lembaga keuangan kepercayaan masyarakat dan memiliki peran penting dalam perekonomian masyarakat. Penting bagi bank untuk menjaga tingkat profitabilitas dan nilai perusahaan agar investor dapat mempertahankan investasinya di industri perbankan itu sendiri. Penelitian ini bertujuan untuk menganalisis pengaruh risiko kredit, risiko likuiditas dan good corporate governance terhadap profit-abilitas dan nilai perusahaan pada industri perbankan. Penelitian ini dilakukan pada perusahaan perbankan yaitu bank konvensional (bank BUMN dan bank swasta) yang terdaftar di OJK (Otoritas Jasa Keuangan) dan pemilihan sampel menggunakan metode purposive sampling. Variabel independen yang digunakan adalah risiko kredit yang diukur dengan NPL (Non Performing Loan), risiko likuiditas yang diukur dengan (Loan to Deposit Ratio), dan Good Corporate Governance yang diukur dengan menggunakan indikator self-assessment berdasarkan SE BI No.15 / 15 DPNP (2013). Profitabilitas dan Nilai Perusahaan sebagai varia-bel terikat, dimana Profitabilitas diukur dengan ROA (Return on Assets), dan Nilai Perusahaan diukur dengan menggunakan metode (Tobin's Q). Hasil penelitian menunjukkan bahwa hanya LDR dan GCG yang berpengaruh signifikan terhadap profitabilitas yang diproksikan dengan ROA, dan hanya NPL yang berpengaruh signifikan terhadap Nilai Perusahaan yang diproksikan dengan Tobin's Q.References
A.A. Yogi Prasanjaya, & I Wayan Ramantha. (2013). Analisis Pengaruh Rasio Car, Bopo, Ldr Dan Ukuran Perusahaan Terhadap Profit-abilitas Bank Yang Terdaftar Di Bei. E-Jurnal Akuntansi, 4(1), 230–245.
Akerlof, G. A. (1970). The market for “lemonsâ€: Quality uncertainty and the market mecha-nism. Quarterly Journal of Economics, 84(3), 488–500. https://doi.org/10.2307/1879431
Anggreni, Made Ria., Suardhika, I. M. S. (2014). Fakultas Ekonomi dan Bisnis Universitas Udayana , Bali , Indonesia. 1, 27–37.
Anwar. (2018). Analisis Kinerja Keuangan dan Corporate Social Responsibility (Csr) Ter-hadap Nilai Perusahaan Pada Bank yang Ter-daftar di Bursa Efek Indonesia Prosiding 4th Seminar Nasional dan Call for Papers Fakultas Ekonomi Universitas Muhammadiyah Jember Hal 29-46 PE. 2014, 29–46.
Ayunku, P. E., & Uzochukwu, A. (2020). Credit Management and Issues of Bad Debts: An Em-pirical Study of Listed Deposit Banks in Nige-ria. Asian Journal of Economics, Business and Accounting, 14(3), 32–49. https://doi.org/10.9734/ajeba/2020/v14i330195
Bank Indonesia. (2007). Surat edaran kepada semua bank umum di Indonesia tentang pelaksanaan good corporate governance bagi bank Umum No.9/12/DPNP. In Bank Indone-sia (Issue 9).
Buchory, H. A. (2015). Banking Profitability: How does the Credit Risk and Operational Efficien-cy Effect? Journal of Business and Manage-ment Sciences, 3(4), 118–123. https://doi.org/10.12691/jbms-3-4-3
Budiarjo, D., & Gunawan, R. M. B. (2014). The Influence of Good Corporate Governance , Ownership Structure and Bank Size to the Bank Performance and Company Value in Banking Industry in Indonesia. Euopean Jour-nal of Business and Management, 6(24), 9–20.
Carrillo, G. M. (2012). The impact of regulation and governance on the risk profile of banks. Dissertation Abstracts International Section A: Humanities and Social Sciences, 73(12-A(E)).
Edem, D. B. (2017). Liquidity Management and Performance of Deposit Money Banks in Nige-ria (1986 – 2011): An Investigation. 5(3), 146–161. https://doi.org/10.11648/j.ijefm.20170503.13
Fama E (1978),â€The Effect of a Firm's Investment and Financing Decision on The Welfare of its Opportunity Set and Corporate Financing and Compensation Policiesâ€, Journal Accounting & Economics
Fadilla, K. (2019). Pengaruh Tingkat Kesehatan Bank dengan Menggunakan Metode RGEC terhadap Nilai Perusahaan.
Ghozali, Imam (2018),"Analisis Multivariate dengan program IBM SPSS 25," edisi 9, Pen-erbit Universitas Diponegoro Semarang.
Haneef, S., Rana, M. A., & Karim, Y. (2012). Im-pact of Risk Management on Non-Performing Loans and Profitability of Banking Sector of Pakistan Hailey College of Commerce University of the Punjab Hafiz Muhammad Ishaq Federal Urdu University of Arts, Science and Technology. International Journal of Business and Social Science, 3(7), 307–315.
Hermawan, M., Manajemen, P. S., Ekonomi, F., Bisnis, D. A. N., & Surakarta, U. M. (2020). Pengaruh Profitabilitas Perusahaan Ter-hadap Corporate Social Responsibility, Dengan Leverage Sebagai Variabel Moderasi (Studi pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI Periode 2016-2018).
(IBI), I. B. (2016). Manajemen Kesehatan Bank Berbasis Risiko. Jakarta: Ikatan Bankir Indonesia (IBI).
(IBI), I. B. (2016). Manajemen Tingkat Kesehatan Bank Berbasis Risiko. Jakarta: PT Gramedia Pustaka.
Irianti, A. S., & Saifi, M. (2017). Pengaruh Tingkat Kesehatan Bank Dengan Menggunakan Metode Risk-Based Bank Rating Terhadap Nilai Perusahaan (Studi Pada Perusahaan Per-bankan Umum Konvensional Sektor Bank Umum Swasta Devisa yang Terdaftar di BEI periode 2013-2015). Jurnal Administrasi Bisnis, 50(1), 56–64. administrasi-bisnis.studentjournal.ub.ac.id%0A56
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Kaur, M., & Vij, M. (2018). Corporate governance index and firm performance: Empirical evi-dence from Indian banking. Afro-Asian Jour-nal of Finance and Accounting, 8(2), 190–207. https://doi.org/10.1504/AAJFA.2018.091065
Kiselakova, D., & Kiselak, A. (2013). Analysis of banking business and its impact on financial stability of economies in euro area. Polish Journal of Management Studies, 8, 121–131.
Krisnawati, E., & Miftah, M. (2012). Pengaruh Ke-bijakan Dividen, Kebijakan Hutang Dan Prof-itabilitas Terhadap Nilai Perusahaan Manufak-tur. Equity, 18(2), 181. https://doi.org/10.34209/equ.v18i2.467
Md. Ataur Rahman & Jahurul Islam. (2018). The Impact of Corporate Governance on Bank Per-formance: Empirical Evidence from Bangla-desh. Global Journal of Management and Business Research: C Finance, 6(2), 2305–6533. https://www.numl.edu.pk/jrss-index_files/JRSS_Current_Issues/JRSS-June -2018- Vol-6, Number-2, [15] Page 256 - 271.pdf
Murni, S., & Sabijono, H. (2018). Peran Kinerja Keuangan Dalam Menentuan Nilai Perus-ahaan. JMBI UNSRAT (Jurnal Ilmiah Mana-jemen Bisnis Dan Inovasi Universitas Sam Ratulangi)., 5(2), 96–107. https://doi.org/10.35794/jmbi.v5i2.20806
Nabilah. (2016). Pengaruh Manajemen Risiko, Good Corporate Governance, Dan Permoda-lan Terhadap Profitabilitas Bank Pem bangunan Daerah Periode 2011 – 2015. 2015(20121112034), 1–18.
Nuswandari, C. (2009). Pengaruh Corporate Gov-ernance Perception Index Terhadap Kinerja Perusahaan Pada Perusahaan Yang Terdaftar di Bursa Efek Jakarta. Jurnal Bisnis Dan Ekonomi (JBE), 16(2), 70–84.
Okoye, L. U., Evbuomwan, G. O., Achugamonu, U., & Araghan, I. (2016). Impact of Corporate Governance on the Profitability of the Nigeri-an Banking Sector. Journal of Accountancy, 7(1), 281–292. https://doi.org/10.20472/iac.2017.032.005
Ombaba.K.B. M, W. (2013). Assessing the Factors Contributing to Non – Performance Loans in Kenyan Banks. European Journal of Business and Management, 5(32), 155–163.
Prakarsa, R. B., Yadiati, W., & Suciati, N. R. H. (2020). Pengaruh Risk Profile, Good Corpo-rate Governance, Earning, Capital terhadap Value of Firm di Bursa Efek Indonesia. Jurnal Maksipreneur: Manajemen, Koperasi, Dan Entrepreneurship, 9(2), 137. https://doi.org/10.30588/jmp.v9i2.530
Pratiwi, A. (2016). Pengaruh Kualitas Penerapan Good Corporate Governance (GCG) Terhadap Kinerja Keuangan Pada Bank Umum Syariah di Indonesia (Periode 2010-2015). Al-Tijary - Jurnal Ekonomi Dan Bisnis Islam, 2(1), 55–76. https://doi.org/10.21093/at.v2i1.610
Rahmadani, F. D. (2017). Pengaruh Good Corpo-rate Governance (GCG), Profitabilitas Dan Leverage Terhadap Nilai Perusahaan (Studi Kasus pada Perusahan Perbankan yang Ter-daftar Pada BEI Periode 2013-2015). 52(1), 173–182.
Rengasamy, D. (2014). Impact of Loan Deposit Ra-tio (LDR) on Profitability: Panel Evidence from Commercial Banks in Malaysia. Decem-ber.
Ross, L. D., Amabile, T. M., & Steinmetz, J. L. (1977). Social roles, social control, and biases in social-perception processes. Journal of Per-sonality and Social Psychology, 35(7), 485–494. https://doi.org/10.1037/0022-3514.35.7.485
Ruroh, I. N., & Latifah, S. W. (2018). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Dan Risk Minimization Terhadap Pengungka-pan Corporate Social Responsibility (CSR) (Studi Empiris Pada Perusahaan Per-tambangan Yang Terdaftar Di BEI Periode 2015- 2016). 1.
Saiful, S., & Ayu, D. P. (2019). Risks Management and Bank Performance: The Empirical Evi-dences From Indonesian Conventional and Is-lamic Banks. International Journal of Eco-nomics and Financial Issues, 9(4), 90–94. https://doi.org/10.32479/ijefi.8078
Sari, P. Y., & Priantinah, D. (2018). Pengaruh Kinerja Keuangan Dan Corporate Social Re-sponsibility (Csr) Terhadap Nilai Perusahaan Pada Bank Yang Terdaftar Di Bursa Efek Indonesia Periode Responsibility (Csr) On Company Value In The Bank Is Listed In Indo-nesia Stock Exchange Period 2011-. VII (2).
Stephen Kingu, P., Macha, D. S., & Gwahula, D. R. (2018). Impact of Non-Performing Loans on Bank’s Profitability: Empirical Evidence from Commercial Banks in Tanzania. International Journal of Scientific Research and Management, 6(01). https://doi.org/10.18535/ijsrm/v6i1.em11
Sujoko & Soebiantoro, U. (2007). Pengaruh Struktur Kepemilikan, Strategi Diversifikasi, Leverage, Faktor Intern Dan Faktor Ekstern Terhadap Nilai Perusahaan (Studi Empirik Pada Perusahaan Manufaktur Dan Non Man-ufaktur Di Bursa Efek Jakarta). EKUITAS (Jurnal Ekonomi Dan Keuangan), 11(2), 236. https://doi.org/10.24034/j25485024.y2007.v11.i2.2236
Tjondro, D., & Wilopo.R. (2011). Pengaruh Good Corporate Governance (Gcg) Terhadap Prof-itabilitas Dan Kinerja Saham Perusahaan Perbankan Yang Tercatat Di Bursa Efek Indo-nesia. 1(1), 1–14.
Venny S. W. Chong, Jason M. S. Lam, S. H. T. (2019). The Relationship Of Risk Management And Bank Profitability Performance Between Domestic And Foreign. 7(6), 411–415.
Žuk-ButkuvienÄ—, A., VaituleviÄienÄ—, D., & Staroselskaja, J. (2014). Capital Adequacy (Solvency) and Liquidity Risk Management: Analysis, Evaluation, and Possibilities for Improvement. Ekonomika, 93(2), 59–76. https://doi.org/10.15388/ekon.2014.2.3546
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work to acknowledge the work's authorship and initial publication in this journal.
- Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book) with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during submission. It can lead to productive exchanges and earlier and greater citation of published work.
Abstract Views: 1575
| 
File Downloads: 1053
