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
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