ANALISIS PENGARUH CAR, NIM, LDR, NPL, BOPO, ROA DAN KUALITAS AKTIVA PRODUKTIF TERHADAP PERUBAHAN LABA PADA BANK UMUM DI INDONESIA

Abstract

ABSTRACT For the user of financial statement in taking economic decission need information about condition and company financial performance. Financial ratio analisis is an alternative to measure whether the financial ratios usable in making any prediction for future earning changes. CAR, NIM, LDR, NPL, BOPO, ROA and Earning Assets Quality are usefull measure in predict earning changes. On the banking company measure, the financial statement users doesn’t overview earnings not only one period but also earning changes from year to year. Sample in this research consist of 79 bank and registered in Bank of Indonesia at 2004-2008. Independence variable in this research are capital adequacy ratio (CAR), net interest margin (NIM), loan to deposit ratio (LDR), non performance loan (NPL), Operations Expenses to Operations Income (BOPO), return on asset (ROA) and Earning Assets Quality (KAP), earning changes is dependence variable. Method in collecting data in this research documentary and library method. The technique of data analysis using classical assume multiple linier regression analysis test, and hypothesis test with SPSS program. The result of this research showed that LDR variable can predict the earning changes in Indonesian Bank at 2004-2008. LDR variable have positively significant affect to the changes variable. Keywords: earning change, finance ratio.