Indonesian Banking Financial Performance on Profitability Using Panel Data Regression
Abstract
This study's goal is to determine if the return on assets (ROA) variable posted on the Indonesia Stock Exchange, together with the loan-to-deposit ratio (LDR), capital adequacy ratio (CAR), and non-performing loans (NPL), are correlated with profitability. The impact of return on assets (ROA) factors on the banking sector is investigated in this study. The research used a data sample of 245 from 49 financial institutions that have continuously fulfilled the necessary data requirements for a minimum of five years. Panel data, testing of panel data, testing of classical assumptions, and multiple regression analysis employing econometric views (E-views 12) are among the chosen analytical techniques. The ROA variable is unaffected by the LDR variable's t-test findings. In a similar vein, the ROA variable is unaffected by the t-test findings for the CAR variable. Moreover, the ROA variable is unaffected by the NPL variable's t-test findings. Nonetheless, the ROA variable is concurrently impacted by the LDR, CAR, and NPL factors.
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References
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Astuti, Y. (2021). Analisis CAR dan ISR terhadap ROA Perbankan Syariah yang Terdaftar di JII Periode 2015-2019. Mabsya: Jurnal Manajemen Bisnis Syariah, 3(2), 116–127. https://doi.org/10.24090/mabsya.v3i2.4857
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Maulana, P., Dwita, S., & Helmayunita, N. (2021). Pengaruh CAR, NPL, LDR dan BOPO Terhadap Return ON Assets (ROA) pada Bank yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019. Jurnal Eksplorasi Akuntansi, 3(2), 316–328. https://doi.org/10.24036/jea.v3i2.355
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Panta, B. (2018). Non-Performing Loans & Bank Profitability: Study of Joint Venture Banks in Nepal. International Journal of Sciences: Basic and Applied Research (IJSBAR) International Journal of Sciences: Basic and Applied Research, 42(1), 151–165. http://gssrr.org/index.php?journal=JournalOfBasicAndApplied
Petria, N., Capraru, B., & Ihnatov, I. (2015). Determinants of Banks’ Profitability: Evidence from EU 27 Banking Systems. Procedia Economics and Finance, 20(September), 518–524. https://doi.org/10.1016/s2212-5671(15)00104-5
Pranowo, T., Haris, A., Budianto, E., & Mardiyani, M. (2020). Effect of CAR, LDR, NPL, and NIM on ROA in Devisa National Public Private Banks Registered on the IDX 2013–2017 Period. 123(Icamer 2019), 165–168. https://doi.org/10.2991/aebmr.k.200305.041
Pratama, M. S., Afriansyah, R., Mubaroh, S., Teknik, J., Manufaktur, P., & Bangka, N. (2022). Volume . 18 Issue 3 ( 2022 ) Pages 686-692 INOVASI : Jurnal Ekonomi , Keuangan dan Manajemen ISSN : 0216-7786 ( Print ) 2528-1097 ( Online ) Analisis kinerja keuangan menggunakan regresi data panel pada sektor perbankan di Indonesia Financial performance . 18(3), 686–692.
Safi, N. A. H. A., & Mohi, M. A. (2024). An Empirical Study of Profitability Indicators, Asset Investment, and Their Impact on Stock Returns for a Group of Banks Listed on the Iraq Stock Exchange for the Period (2004-2022). International Journal of Religion, 5(8), 647–657. https://doi.org/10.61707/ehw6ch86
Supeni, N. (2019). EFFECT OF NPL AND LDR ON ROA of PT. BANK RAKYAT INDONESIA. TBK WITH CAR AS AN INTERVENING VARIABLE. Jurnal Agribest, 3(1), 14. https://doi.org/10.32528/agribest.v3i1.1941
Supeno, W., & Aminudin, A. (2023). Analisis Pengaruh Npl, Nim Dan Car Terhadap Roa Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo, 9(2), 315. https://doi.org/10.35906/jep.v9i2.1629
Trisakti, J. E. (2024). BOPO , NON-PERFORMING LOAN DAN CAPITAL ADEQUACY RATIO MENURUNKAN. 4(1), 563–570.
Uddin, M. K. (2022). Effect of Leverage, Operating Efficiency, Non-Performing Loan, and Capital Adequacy Ratio on Profitability of Commercial Banks in Bangladesh. European Journal of Business and Management Research, 7(3), 289–295. https://doi.org/10.24018/ejbmr.2022.7.3.1463
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Alawiyah, M., Wijaya Kusuma, D., & Setyo Liyundira, F. (2020). Impression of Non-Performing Loan, Loan To Deposit Ratio, and Net Interest Margin Against Profitability. Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan Dan Pajak, 4(1), 27–31. https://doi.org/10.30741/assets.v4i1.562
Aprianti, N. R., & Sidiq, S. (2021). Analisis pengaruh rasio keuangan perbankan terhadap profitabilitas pada bank umum konvensional di Indonesia. Jurnal Kebijakan Ekonomi Dan Keuangan, 1(1), 1–14. https://doi.org/10.20885/jkek.vol1.iss1.art1
Asriany, A. (2021). Pengaruh Capital Adequacy Ratio dan Non-Performing Loan terhadap Profitabilitas Perusahaan Perbankan. Jesya (Jurnal Ekonomi & Ekonomi Syariah), 4(2), 1165–1170. https://doi.org/10.36778/jesya.v4i2.462
Astohar, A., & Sumiyanti, T. (2019). Analisis Faktor – Faktor Yang Berpengaruh Terhadap Profitabilitas Bank Perkreditan Rakyat Di Indonesia Pada Tahun 2013 – 2017. Among Makarti, 12(1), 1–23. https://doi.org/10.52353/ama.v12i1.173
Astuti, Y. (2021). Analisis CAR dan ISR terhadap ROA Perbankan Syariah yang Terdaftar di JII Periode 2015-2019. Mabsya: Jurnal Manajemen Bisnis Syariah, 3(2), 116–127. https://doi.org/10.24090/mabsya.v3i2.4857
Bank Indonesia. (2008). “Peraturan Bank Indonesia No.10/15 /PBI/2008 Tentang Kewajiban Penyediaan Modal Minimum Bank Umum.” Jakarta, 1–80.
Bank Indonesia. (2011a). Lampiran Surat Edaran BI No. 13/24/DPNP (pp. 1–29).
Bank Indonesia. (2011b). Surat Edaran Bank Indonesia Nomor 13/30/DPNP/2011 Tentang Pedoman Perhitungan Rasio Keuangan. Peraturan Perbankan, 1–6.
Bank Indonesia. (2013). Peraturan Bank Indonesia No: 15/15/PBI/2013 tentang Giro Wajib Minimum.
Dian Prasetyo Widyaningtyas, & Andini Galih Ayu Puspitasari. (2021). ANALISIS PENGARUH BOPO DAN LDR TERHADAP PROFITABILITAS PERBANKAN YANG GO PUBLIC Tahun 2014-2019. Applied Research in Management and Business, 1(2), 64–72. https://doi.org/10.53416/arimbi.v1i2.44
Ikmal, I. (2018). Pengaruh Kinerja Perbankan Terhadap Rasio Profitabilitas Pada Bank Bumn. Jurnal Riset Akuntansi Jambi, 1(1), 35–42. https://doi.org/10.35141/jraj.v1i1.375
Jyana, O. R., & Affandi, A. (2019). Dana Pihak Ketiga, Kecukupan Modal, Risiko Kredit, Dan Nilai Tukar Terhadap Profitabilitas. Jurnal Riset Akuntansi Kontemporer, 11(2), 69–77. https://doi.org/10.23969/jrak.v11i2.2774
Martini, M. (2022). Faktor Yang Mempengaruhi Kinerja Keuangan Perbankan Di Indonesia. Sebatik, 26(1), 98–105. https://doi.org/10.46984/sebatik.v26i1.1915
Maulana, P., Dwita, S., & Helmayunita, N. (2021). Pengaruh CAR, NPL, LDR dan BOPO Terhadap Return ON Assets (ROA) pada Bank yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019. Jurnal Eksplorasi Akuntansi, 3(2), 316–328. https://doi.org/10.24036/jea.v3i2.355
Notoadmojo, I., & Rahmawaty, A. (2017). Analisis Faktor-Faktor Yang Memengaruhi Financial Sustainability Ratio Pada Bank Umum Syariah Di Indonesia Periode 2010 - 2014. Equilibrium: Jurnal Ekonomi Syariah, 4(1), 20. https://doi.org/10.21043/equilibrium.v4i1.1836
Otoritas Jasa Keuangan. (2017). Peraturan Otoritas Jasa Keuangan No 39/POJK.03/2017. Otoritas Jasa Keuangan. https://www.ojk.go.id/id/kanal/perbankan/regulasi/peraturan-ojk/Documents/Pages/POJK-tentang-Penetapan-Status-dan-Tindak-Lanjut-Pengawasan-Bank-Umum/SAL POJK 15 Exit Policy Bank Umum.pdf
Panta, B. (2018). Non-Performing Loans & Bank Profitability: Study of Joint Venture Banks in Nepal. International Journal of Sciences: Basic and Applied Research (IJSBAR) International Journal of Sciences: Basic and Applied Research, 42(1), 151–165. http://gssrr.org/index.php?journal=JournalOfBasicAndApplied
Petria, N., Capraru, B., & Ihnatov, I. (2015). Determinants of Banks’ Profitability: Evidence from EU 27 Banking Systems. Procedia Economics and Finance, 20(September), 518–524. https://doi.org/10.1016/s2212-5671(15)00104-5
Pranowo, T., Haris, A., Budianto, E., & Mardiyani, M. (2020). Effect of CAR, LDR, NPL, and NIM on ROA in Devisa National Public Private Banks Registered on the IDX 2013–2017 Period. 123(Icamer 2019), 165–168. https://doi.org/10.2991/aebmr.k.200305.041
Pratama, M. S., Afriansyah, R., Mubaroh, S., Teknik, J., Manufaktur, P., & Bangka, N. (2022). Volume . 18 Issue 3 ( 2022 ) Pages 686-692 INOVASI : Jurnal Ekonomi , Keuangan dan Manajemen ISSN : 0216-7786 ( Print ) 2528-1097 ( Online ) Analisis kinerja keuangan menggunakan regresi data panel pada sektor perbankan di Indonesia Financial performance . 18(3), 686–692.
Safi, N. A. H. A., & Mohi, M. A. (2024). An Empirical Study of Profitability Indicators, Asset Investment, and Their Impact on Stock Returns for a Group of Banks Listed on the Iraq Stock Exchange for the Period (2004-2022). International Journal of Religion, 5(8), 647–657. https://doi.org/10.61707/ehw6ch86
Supeni, N. (2019). EFFECT OF NPL AND LDR ON ROA of PT. BANK RAKYAT INDONESIA. TBK WITH CAR AS AN INTERVENING VARIABLE. Jurnal Agribest, 3(1), 14. https://doi.org/10.32528/agribest.v3i1.1941
Supeno, W., & Aminudin, A. (2023). Analisis Pengaruh Npl, Nim Dan Car Terhadap Roa Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo, 9(2), 315. https://doi.org/10.35906/jep.v9i2.1629
Trisakti, J. E. (2024). BOPO , NON-PERFORMING LOAN DAN CAPITAL ADEQUACY RATIO MENURUNKAN. 4(1), 563–570.
Uddin, M. K. (2022). Effect of Leverage, Operating Efficiency, Non-Performing Loan, and Capital Adequacy Ratio on Profitability of Commercial Banks in Bangladesh. European Journal of Business and Management Research, 7(3), 289–295. https://doi.org/10.24018/ejbmr.2022.7.3.1463
Authors
Pratama, M. S., Afriansyah, R., & Pidaryani. (2024). Indonesian Banking Financial Performance on Profitability Using Panel Data Regression. Agregat: Jurnal Ekonomi Dan Bisnis, 8(2), 131–145. https://doi.org/10.22236/agregat_vol8.i2/16339
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