PENGARUH RISIKO LIKUIDITAS TERHADAP KINERJA PERBANKAN (Studi Kasus pada Perusahaan Perbankan Terdaftar di BEI Periode 2012 - 2014)

Abstract

This study aims to analyze the effect of liquidity risk on bank profitability in Indonesia. Liquidity risk in this study is proxied by using factors that can be managed by the bank to avoid the threat of liquidity risk. These factors are deposits, cash reserves, liquidity gap, and NPL. The sample selection using purposive sampling method. Purposive sampling method is a method of sampling based on certain criteria. The sample used in this study are 27 banks. The analysis technique used in this research is multiple linear regression. In addition, the hypothesis test used is the F statistic test and statistical test t. The classical assumption used in this study is multicollinearity, heteroscedasticity test, autocorrelation test, and normality test. The results of the F test states that the deposits, cash reserves, and NPL jointly affect the earning before tax (EBT). Results of t-test shows that Deposits and cash reserves have positive and significant effect on EBT. Liquidity gap have negative but no significant effect on EBT. And NPL have negative and significant effect on EBT.