Pengaruh Risiko Kredit dan Tingkat Kecukupan Modal Terhadap Tingkat Profitabilitas Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia
Abstract: This study aimed to
examine the effect of credit risk, as measured by non performing loan,and
capital adequacy as measured by the capital adequacy ratio to the level of
profitability (return on assets) in the banking companies listed on the
Indonesia Stock Exchange (IDX ).
This study considered the causative research. The population in this
study are all banking companies listed on the Stock Exchange in 2006 until
2010. While the sample was determined by the method of purposive sampling to
obtain a sample of 21 companies. Types of data used is secondary data obtained
from www.idx.co.id. The method of analysis used is multiple regression
analysis.
Based on the results of multiple regression analysis with a significance
level of 5%, the results of the study concluded: (1) non performing loan has a
negative and significant effect on the level of profitability in the banking
companies listed on the Indonesia Stock Exchange with the β coefficient is
negative amounted to -0.476 and 0.000 significance value <0.05, (2) capital
adequacy ratio has earnings per share has a positive and significant effect on
the level of profitability in the banking companies listed on the Indonesia
Stock Exchange with the β coefficient is positive amounted to 0.245 and
significance value 0.024< 0.05.
Based on the above results, it is suggested: (1) For the company, it can
be used as consideration in maximizing the level of profitability, (2) For
academics and researchers turn, can increase an empirical and scientific
evidence regarding non performing loan and Capital Adequacy Ratio to the level of profitabilit, which can be input
in line with this research.
Penulis: Fifit Syaiful Putri
Kode Jurnal: jpakuntansidd130728
