PENGARUH RISIKO LIKUIDITAS DAN RISIKO KREDIT TERHADAP PROFITABILITAS
Studi Keuangan pada perusahaan Bank BUMN yang terdaftar di Bursa Efek Indonesia periode 2013-2020
Abstract
The purpose of study is to determine the effect of Liquidity Risk on Profitability and find out Credit Risk on Profitability in state-owned bank companies listed on the Indonesia Stock Exchange for the 2013-2020 period. The effect in this study are Liquidity Risk (X1), Credit Risk (X2) and Profitability (Y). The Research method used is the descriptive and assosiative analysis with a quantitative approach. the samples used were 4 out of 58 samples using a purposive sampling technique. The data analysis, testing the research model (F test) and testing the hypotesis using (T test) with data processing using SPSS 21 soft ware. Based on the results of the study, it shows that there is an influence of the variable Liquidity Risk (X1) and Credit Risk (X2) on Profitability (Y) of 1.111 including the recognition of a strong relationship, (1) Liquidity Risk has a negative and not significant effect on Profitability of 0,380 or 3,80% , (2) Credit Risk has a negative and significant effect on Profitability of 0,731 or 7,31%.
References
Anam, S. &. (2018). Analisis Rasio Likuiditas, Rasio Solvabilitas, Dan Biaya Operasional Terhadap Pajak Penghasilan Badan Terutang (Sektor Perkembangan Di BEI Tahun 2011-2016. Jurnal Keuangan,, 43-68.
Fahmi, I. (2013). Analisis Laporan Keuangan. Bandung: Analisis Laporan Keuangan.
Jhoansyah, d. (2017). analisis tingkat kesehatan bank dengan menggunakan metode CAMEL pada bank BRI syariah Tbk. XI.
Kasmir. (2013). Analisis Laporan Keuangan. Jakarta: Rajawali Pers.
Kasmir. (2014). Analisis Laporan Keuangan. Jakarta: PT Raja Grafindo Persada.
Lestari, A. (2017). Pengaruh kecukupan modal dan Loan to Deposit Ratio (LDR) terhadap Return On Asset pada PT. Bank Negara Indonesia periode 2010-2016. Palembang: UIN Raden Patah.
Maryati. (2017). Pengaruh Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Non Performing Loan (NPL) terhadap Return On Asset (ROA) (studi kasus pada bank umum Go Public di BEI tahun 2011-2015), Skripsi. Jakarta: UIN Syarif Hidayatullah.
Muhammad. (2013). Akuntansi Syariah Teori Dan Praktik Untuk Perbankan Syariah. Yogyakarta: STIM YKPN.
Ni Wayan Pebry Diyan Gayatri, I. N. (2019). Risiko Kredit, Risiko Likuiditas, Risiko Operasional dan Profitabilitas. Jurnal Riset Akuntansi.
Nor Norisanti, E. S. (2020). ANALISIS PENGARUH NON PERFORMING LOAN TERHADAP RETURN ON INVESMENT PADA PT.BANK MNC INTERNASIONAL. Syntax Idea.
R Deni Muhammad Danial, D. J. (2019). pengaruh investment opportunity set dan profitabilitas terhadap kebijakan dividend. Journal of Management and Bussines (JOMB), Volume 1, Nomor 1.
Sanggel, I. (2019). Analisis Pengaruh Kecukupan Modal, Likuiditas dan Risiko Kredit terhadap Kinerja Keuangan dan Penyaluran Kredit pada PT. Bank Maluku Utara Malut. Jurnal Manajemen , 7(2), 32-40.
Sopyan Saori, N. N. (2022). Pengaruh Pertumbuhan Penjualan dan Profitabilitas terhadap Nilai Perusahaan Sub Sektor Transfortasi di Masa Pandemi Covid-19. Management Studies and Entrepreneurship Journal, 2062-2075.
Suciaty, A. H. (2019). Pengaruh CAR, BOPO, NPL dan LDR Terhadap ROA pada Bank BUMN Yang Terdaftar di Bursa Efek Indonesia. Center Of Economic Student Journal, 2(1).
Sudirman, I. W. (2013). Manajemen Perbankan. Jakarta: Kencan.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualkitatif, dan R&D. Bandung: Alfabeta, Cv.
Sugiyono. (2018). Metode Penelitian Kombinasi (Mixed Methods). Bandung: CV Alfabeta.
Performance: Jurnal Bisnis & Akuntansi allows readers to read, download, copy, distribute, print, search, or link to the full texts of its articles and allow readers to use them for any other lawful purpose. The journal allows the author(s) to hold the copyright without restrictions. Finally, the journal allows the author(s) to retain publishing rights without restrictions.
In most cases, appropriate attribution can be provided by simply citing the original article, for example:
Sakdiyah, H. (2017). ANALISIS PENERAPAN ENVIROMENTAL MANAGEMENT ACCOUNTING (EMA) PADA RSUD DR.H.SLAMET MARTODJIRJO PAMEKASAN. PERFORMANCE: Jurnal Bisnis & Akuntansi, 7(1), 1-18. doi:https://doi.org/10.24929/feb.v7i1.343
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
4.png)
.png)
