Open AccessAnalisis Pengaruh Rasio Keuangan Terhadap Kinerja Bank Umum di Indonesia
Author(s) -
Rebecca Stephani,
Moh. Adenan,
Anifatul Hanim
Publication year - 2017
Publication title -
e-journal ekonomi bisnis dan akuntansi/ekonomi bisnis dan akuntansi (e-journal)
Language(s) - English
Resource type - Journals
eISSN - 2685-3523
pISSN - 2355-4665
DOI - 10.19184/ejeba.v4i2.5825
Subject(s) - return on assets , earnings before interest and taxes , net interest margin , business , return on equity , profit margin , loan , profitability index , capital adequacy ratio , non performing loan , operating expense , financial system , net income , finance , actuarial science , profit (economics) , economics , microeconomics
Banks is an institution, which has mainly activity is fund deposit from people then credit it for them in generating income. The business is a kind service provider from and into people so it needs public trust. Profitability is one of indicator appropriate to measure the bank performance. Return on Assets (ROA) is measure ability of the bank's management in benefits through total assets owned. The greater the ROA shows the better financial performance due to the greater profit. The purpose of this research is to prove the effect of Operating Expenses and Operating Income Ratio, Net Interest Margin (NIM), Non-Performing Loan (NPL) and Loan to Deposit Ratio (LDR) on bank performance measured by Return On Asset (ROA). The study focused on descriptive quantitative analyses using Ordinary Last Square method (OLS). The result of the research showed that partially NPL and NIM had positive and not significant influence on ROA, but LDR and BOPO had negative and significant influence on ROA.
Keywords: financial ratio, and bank performance.