ANALISIS MANFAAT RATIO KEUANGAN DALAM MEMPREDIKSI PERTUMBUBAN LABA INDUSTRI PERBANKAN DI BURSA EFEK JAKARTA

Abstract

Using of financial statement as a tool to evaluate finance performance, have widely used. Likewise, in the bank industry, fnancial ritios used to make some criteria of their sustainably in CAMEL (Capital, Assets, Management, Earning. Liquidity). This study suggest using of various financial rations to predict the profit growth for one years forward. The financial rations are Capital Adequacy Ratio (CAR), Equity to Total Assets (ETA), Return on Risk Assets (RORA), Productivity Assets to Total Assets (PATA), Current Assets to Operating Income (CAOI), Net Profit Margin (NPM), Return on Assets (ROA), Efficiency Ratio (ER), Operating Income to Productivity Assets (OIPA), Earning to Total Loan (ETL), Cash Ratio (CR), Loan to Deposit Ratio (LDR) Data collated by census method of banking companies listed on BEJ, period 1997-2000. Thus, technique of analysis that use in research are partial regressian and multiple regression. The achieving result from this research is that all the independent variables significantly affecting the profit growth for one years forward at the significant level 5%. The result of partial regressian is that CAOI ratio significantly asffecting the profit growth during 1997-1998. Whereas, LDR and ER rations significantly affecting the profit growth during 1999-2000 Penggunaan laporan keuangan sebagai alat untuk menilai kinerja keuangan, merupakan hal yang umum dfpakai. Demikian pula halnya pada industri perbankan. Analisis rasio keuangan digunakan untuk mengukur tingkat kesehatan bank yang dikenal dengan CAMEL (Capital, Assets, Management, Earning. Liquidity). Penelitian ini dimaksudkan untuk menjawab penggunaan rasio keuangan untuk memprediksi pertumbuhan laba satu tahun kedepan. Rasio dimaksud meliputi Capital Adequacy Ratio (CAR), Equity to Total Assets (ETA), Return on Risk Assets (RORA), Productivity Assets to Total Assets (PATA), Current Assets to Operating Income (CACI), Net Profit Margin (NPM), Return on Assets (ROA), Efficiency Ratio (ER), Operating Income to Productivity Assets (OIPA), Earning to Total Loan (ETL), Cash Ratio (CR), Loan to Deposit Ratio (LDR) Data diperoleh dengan metode census atas seluruh data bank yang tercatat di BEJ tahun 1997-2000. Model analisis yang digunakan adalah regresi partial dan regresi berganda. Hasil analisis menunjukkan bahwa seluruh rasio tersebut secara simultan berpengaruh significantly terhadap pertumbuhan laba satu tahun ke. depan untuk setiap model. Secara partial, rasio CAOI berpengaruh significanly untuk periode 1997-1998, sedangkan LDR dan ER berpengaruh signifikan terhadap pertumbuhan laba untuk periode 1999-2000