ANALYSIS OF FACTORS AFFECTING OF RETURN ON ASSETS OF BANKING COMPANIES BEFORE AND DURING COVID-19 PANDEMIC
##plugins.themes.EpsilonTheme.article.main##
Mirza Punagi*
Mardi
Achmad Fauzi
This study seeks to discover the effect of Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Debt to Equity Ratio (DER) on ROA of IDX-listed banks before and during the covid-19 pandemic. The data collection method used is the documentation method. The population in this study are commercial banks listed on the Indonesia Stock Exchange in 2019 - 2020 with a total of 43 banks. The sample used is 37 Banks using the purposive sampling technique. The data analysis technique used is multiple linear regression analysis, basic assumption test, classical assumption test, and hypothesis testing. The results of this study indicate that CAR does not have a significant positive effect on ROA, NPL has a significant negative effect on ROA, and DER does not have an effect on ROA. There is no difference in CAR, NPL, DER to ROA before and during the covid-19 pandemic. Given the special situation that has an influence on the financial sector in the world, there are no differences in financial performance variables in Indonesia before and during the pandemic. This is due to risk mitigation and Risk Management in banking in Indonesia is good enough so that it does not have a significant impact.
Antara, & Silaban, M. W. (2021). Indef: Penyaluran Kredit Rendah karena Permintaan Terbatas. Tempo.Co Bicara Fakta. https://bisnis.tempo.co/read/1466820/indef-penyaluran-kredit-rendah-karena-permintaan-terbatas
Ayuni, S., & Situmorang, B. (2021). Comparison Analysis of LDR, NPL, ROA, CAR, and OER Before and During the Covid-19 Pandemic Period. International Conference on Management, Business, and Technology (ICOMBEST 2021), 9–16.
Catriwati. (2017). Pengaruh Capital Adequacy Ratio (CAR), Return on Asset (ROA), Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), Non Performing Loan (NPL), dan Asset Growth Terhadap Harga Saham Perbankan yang Terdaftar di Bursa Efek Indonesia. Jurnal Intra-Tech, 1(2), 76–91.
Dewi, N. K. V. C., Cipta, W., & Kirya, I. K. (2015). Pengaruh LDR, LAR, DER dan CR Terhadap ROA. e-Journal Bisma Universitas Pendidikan Ganesha.
Harianto, S. (2017). Financial Ratios and The Effects on Profitability at Islamic People’s Financing Banks. Essence: Journal of Business and Management, 7(1), 41–48.
Kasmir. (2010). Pengantar Manajemen Keuagan. Kencana Pranada Media Group.
Kingu, P. S., Macha, S., & Gwahula, R. (2018). Impact of non-performing loans on bank’s profitability: Empirical evidence from commercial banks in Tanzania. International Journal of Scientific Research and Management, 6(1), 71–79.
Latumaerissa, J. R. (2014). Manajemen bank umum. Jakarta: Mitra Wacana Media.
Lestari, S. M., & Widyawati, N. (2014). Faktor-Faktor yang Mempengaruhi Return On Asset pada Perusahaan Perbankan di BEI. Jurnal Ilmu & Riset Manajemen, 3(3), 1–16.
Malimi, K. (2017). The influence of capital adequacy, profitability, and loan growth on non-performing loans a case of Tanzanian banking sector. International Journal of Economics, Business and Management Studies, 4(1), 38–49.
Mikha, A. W. (2013). Statistika terapan. Elex Media Komputindo.
Mubarok, H. (2021). Pengaruh Rasio Laporan Keuangan terhadap Rasio Profitabilitas PT Bank Panin Tbk. Journal of Accounting and Finance (JACFIN), 1(02).
Nurdin, N., & Firmansyah, Z. (2020). Pengaruh NPM, Current Ratio, DER, Companyâ€TM s Growth, Firm Size, dan Collateralizable Assets Terhadap Dividend Payout Ratio. Prosiding Manajemen, 6(2), 916–920.
Panta, B. (2018). Non-performing loans and bank profitability: Study of joint venture banks in Nepal. International Journal of Sciences: Basic and Applied Research (IJSBAR),(2018) Volume, 42, 116–151.
Permatasari, A. N., Rahadian, D., & Yunita, I. (2017). Pengaruh CAR, LDR, BOPO, NPL dan Ukuran Perusahaan Terhadap Profitabilitas (Studi Kasus Pada Bank Umum Swasta Nasional Devisa dan Bank Umum Swasta Nasional Non Devisa di Indonesia Periode 2012-2015). EProceedings of Management, 4(2).
Pinasti, W. F., & Mustikawati, R. R. I. (2018). Pengaruh CAR, BOPO, NPL, NIM dan LDR terhadap profitabilitas bank umum periode 2011-2015. Nominal: Barometer Riset Akuntansi Dan Manajemen, 7(1), 126–142.
Pramana, A., & Mawardi, W. (2012). Analisis perbandingan trading volume activity dan abnormal return saham sebelum dan sesudah pemecahan saham (studi kasus pada perusahaan yang terdaftar di bursa efek indonesia periode 2007-2011). Fakultas Ekonomika dan Bisnis.
Riyadi, S. (2016). Banking assets and liability management. Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia.
Sasongko, B. (2019). The Effect of Debt Equity Ratio, Dividend Payout Ratio, and Profitability on the Firm Value. The International Journal of Business Management and Technology, 3(5), 104–109.
Siti Aminah, L. (2021). The Effect Of Current Ratio, Net Profit Margin, And Return On Assets On Stock Return: (Study On Food And Beverages Companies Listed On The Indonesia Stock Exchange 2015-2017 Period). Marginal : Journal Of Management, Accounting, General Finance And International Economic Issues, 1(1), 1–9.
Sudarmawanti, E., & Pramono, J. (2017). Pengaruh CAR, NPL, BOPO, NIM dan LDR Terhadap ROA (Studi kasus pada Bank Perkreditan Rakyat di Salatiga yang terdaftar di Otoritas Jasa Keuangan Tahun 2011-2015). Among Makarti, 10(1).
Sugiyono, S. (2016). Metode Penelitian Kuantitatif dan Kualitatif dan R&D. ALFABETA Bandung.
Sutrisno, S. (2018). Pengaruh debt to equity ratio (der), capital adequacy ratio (car), non performing loan (npl) dan loan to deposit ratio (ldr) terhadap return on assets (roa) pada bank yang terdaftar di bursa efek indonesia. Jurnal Stie Semarang (Edisi Elektronik), 10, 56–72.
Sutrisno, S. (2020). Corporate governance, profitability, and firm value study on the Indonesian Sharia stock index. Jurnal Ekonomi Dan Bisnis Islam| Journal of Economics and Business Islamic, 6(2), 292–303.
Zeuspita, A. C. A., & Yadnya, I. P. (2019). Pengaruh Car, Npl, Der dan Lar Terhadap Roa Pada Bank Umum Di Bursa Efek Indonesia. E-Jurnal Manajemen Universitas Udayana, 8(12), 7411.
