ANALISIS PENGARUH CAR, NIM, BOPO, LDR, NPL TERHADAP PERUBAHAN LABA (Studi Kasus Pada Bank Non Devisa di Indonesia Periode 2003-2007)

Abstract

The objective of this research is to analyse the Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Operations Expenses to Operation Income (BOPO), and Loan Deposit Ratio (LDR), Non Performing Loan (NPL) toward earning changes of non Devisa Bank in 2003 until 2007. This research used time series data from Bank Indonesia’s year’s published financial report. After passed the purposive sample phase, the number of valid sample is 22 banks. This research used multiple regression analysis to analyse the data. F test shows that in simultant variable Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Loan Deposit Ratio (LDR), BOPO, Non Performing Loan (NPL) influence variable earning changes. While, partially with t test show that Capital Adequacy Ratio (CAR), and Loan Deposit Ratio (LDR), has a positive significant and Operations Expenses to Operation Income (BOPO), Non Performing Loan (NPL) has a negative significant but Net Interest Margin (NIM) has a positive no significant toward earning changes in Non Devisa Bank. The result of this research shows that adjusted R2 Non Devisa Bank 21,2%. .The result of the research is expected to be a consideration to the management to give more attention on ratio which influence earnnig change. Penelitian ini bertujuan untuk menguji pengaruh Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), BOPO, dan Loan Deposit Ratio (LDR), Non Performing Loan (NPL) terhadap perubahan laba pada bank Non Devisa periode 2003-2007 Data yang digunakan dalam penelitian ini diperoleh dari Laporan Keuangan Publikasi Bank Non Devisa yang diterbitkan oleh Bank Indonesia. Setelah melewati tahap purposive sample, maka sampel yang layak digunakan sebayak 22 bank. Teknik analisis data dalam penelitian ini menggunakan analisis regresi berganda . Hasil uji F menunjukkan bahwa variabel Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Loan Deposit Ratio (LDR), BOPO, Non Performing Loan (NPL) secara bersama-sama berpengaruh signifkan terhadap variabel perubahan laba. Sedangkan secara parsial dengan uji t, menunjukkan bahwa variabel Capital Adequacy Ratio (CAR), dan Loan Deposit Ratio (LDR) berpengaruh positif signifikan dan variabel BOPO, Non Performing Loan (NPL) berpengaruh negatif dan signifikan sedangkan variabel NIM berpengaruh positif tidak signifikan terhadap perubahan laba pada bank Non Devisa. Hasil penelitian juga menunjukkan nilai adjusted R2 21,2%. Hasil penelitian ini diharapkan dapat menjadi bahan pertimbangan bagi manajemen dalam memprediksi perubahan bank.