EFFECT ANALYSIS OF CAR, BOPO, LDR, LEVERAGE, NPL AND COMPANY SIZE ON FINANCIAL PERFORMANCE WITH INTELLECTUAL CAPITAL AS A VARIABLE MODERATING IN BANKING COMPANIES LISTED ON STOCK EXCHANGE INDONESIA
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Published:
Jun 1, 2022
Keywords:
Company Size, Finacial Performance., ROA
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Computer Science
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Abstract
Research objectives this is analyze CAR influence , BOPO, LDR, Leverage , NPL and size company t against k performance k finance p exists p company banking on the Indonesian Stock Exchange by simultaneous and partial . Study it also analyzes influence of Intellectual Capital in moderate connection Among CAR, BOPO, LDR, Leverage , NPL and size company with k performance k finance p exists p company banking on the Indonesian Stock Exchange. Population in study this is whole company banking listed on the Indonesia Stock Exchange for 20102014 period , namely as many as 41 banks. retrieval technique sample used _ in study this is method purposive sampling, so that obtained 26 banks that became sample study with total observation as many as 130 data. The data analysis method used in study this is an analytical model multiple linear regression and residual test . Data used is secondary data in the form of report finance banks listed on the IDX for period 2010-2014. Test results hypothesis show that by simultaneous CAR, BOPO, LDR, Leverage , NPL and size company influential significant to performance finance banking (ROA) will but by Partial NPL and influential CAR no significant to performance finance (ROA). Study it also shows there is influence intellectual capital moderation however result no significant.
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Nasution, R. S. A. and Liniarti, S. . (2022) “EFFECT ANALYSIS OF CAR, BOPO, LDR, LEVERAGE, NPL AND COMPANY SIZE ON FINANCIAL PERFORMANCE WITH INTELLECTUAL CAPITAL AS A VARIABLE MODERATING IN BANKING COMPANIES LISTED ON STOCK EXCHANGE INDONESIA ”, Jurnal Mantik, 6(1), pp. 726-736. Available at: https://iocscience.org/ejournal/index.php/mantik/article/view/2251 (Accessed: 17July2026).
References
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[30] A. A. Y. Prasanjaya and I. W. Ramantha, “Analisis pengaruh rasio CAR, BOPO, LDR dan ukuran perusahaan terhadap profitabilitas bank yang terdaftar di BEI,” E-Jurnal Akunt., vol. 4, no. 1, pp. 230–245, 2013.
[31] I. Kurnia and W. Mawardi, “Analisis Pengaruh BOPO, EAR, LAR dan FIRM SIZE terhadap Kinerja Keuangan (Studi kasus pada bank umum konvensional yang terdaftar di Bursa Efek Indonesia periode 2008-2011),” Diponegoro J. Manag., vol. 1, no. 4, pp. 49–57, 2012.
[32] J. Suwandi, “Pengaruh CAR, NPL, BOPO, dan LDR terhadap ROA pada BUSN devisa,” J. Ilmu dan Ris. Manaj., vol. 6, pp. 1–21, 2017.
[33] P. Mahardian, “Analisis pengaruh rasio CAR, BOPO, NPL, NIM dan LDR terhadap kinerja keuangan perbankan (studi kasus perusahaan perbankan yang tercatat di BEJ periode juni 2002-juni2007),” J. Univ. Diponegoro, pp. 1–124, 2008.
[34] H. Werdaningtyas, “Faktor yang Mempengaruhi Profitabilitas Bank Take Over Pramerger di Indonesia,” J. Manaj. Indones., vol. 1, no. 2, pp. 24–39, 2002.
[35] S. Sunarto and A. P. Budi, “Pengaruh leverage, ukuran dan pertumbuhan perusahaan terhadap profitabilitas,” J. Ilm. Telaah Manaj., vol. 6, no. 1, 2009.
[36] M. T. Sabir, Sajid, “Do NPL Affect Bank Performance”. Evidence From Listed Banks At Karachi Stock Exchange of Pakistan,” vol. 4, 2014.
[37] A. Pulic, “The principles of intellectual capital efficiency-A brief description,” Croat. Intellect. Cap. Center, Zagreb, vol. 76, 2008.
[2] I. Alfabeta Fahmi, Analisis Kinerja Keuangan. Jakarta, 2011.
[3] Dendawijaya, Manajemen Perbankan. Jakarta: Ghalia Indonesia., 2009.
[4] A. Dietrich and G. Wanzenried, “What determines the profitability of commercial banks? New evidence from Switzerland,” in 12th conference of the Swiss society for financial market researches, Geneva, 2009, pp. 2–39.
[5] M. Suharli, Akuntansi Bisnis Jasa dan Dagang. Yogyakarta: Penerbit Graha Ilmu, 2006.
[6] S. Riyadi, Banking Assets and Liability Management, Ketiga. Universitas Indonesia, 2006.
[7] A. Anbar and D. Alper, “Bank specific and macroeconomic determinants of commercial bank profitability: Empirical evidence from Turkey,” Bus. Econ. Res. J., vol. 2, no. 2, pp. 139–152, 2011.
[8] Sunarto and A. P. Budi, “Pengaruh Leverage , Ukuran dan Pertumbuhan Perusahaan Terhadap Profitabilitas,” Tema, vol. 6, no. 1, pp. 86–103, 2009.
[9] E. Sudarmawanti and J. Pramono, “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, vol. 10, no. 1, 2017.
[10] S. Husnan, “Dasar-dasar teori portofolio dan analisis sekuritas,” 2015.
[11] Sucipto, Penilaian Kinerja Keuangan. Medan: Fakultas Ekonomi Universitas Sumatera Utara, 2003.
[12] F. Abdullah, Manajemen Perbankan. Teknik Analisis Kinerja Keuangan Bank. Malang: UMM Press, 2005.
[13] P. M. Rahardja, “Mandala, 2004,” Uang, Perbankan, dan Ekon. Monet. (Kajian Kontekst. Indones. Lemb. Penerbit FEUI. Jakarta.
[14] G. C. Zimmerman, “Factors influencing community bank performance in California,” Econ. Rev. Reserv. Bank San Fr., pp. 26–40, 1996.
[15] S. Liniarti and R. S. A. Nasution, KAJIAN NILAI PERUSAHAAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. GUEPEDIA.
[16] R. S. A. Nasution, “The influence of bopo ldr, and leverage On financial performance (roa) in banking companies Listed on bursa effects indonesia,” Enrich. J. Manag., vol. 12, no. 1, pp. 385–388, 2021.
[17] Se Bi, “Perihal Sistim Penilaian Tingkat Kesehatan Bank Umum,” Se Bi Nomor 6/23/Dpnp Tanggal 31 Mei 2004, 2004.
[18] Kasmir, Analisis Laporan Keuangan. Jakarta: PT Raja Grafindo Persada, 2015.
[19] M. Sinuraya, “Teori Manajemen Keuangan (Edisi Revisi),” Jakarta Lemb. Penerbit Fak. Ekon. Univ. Indones., 1999.
[20] D. Siamat, Manajemen Lembaga Keuangan, Edisi Keem. Universitas Indonesia, 2005.
[21] L. Dendawijaya, Manajemen Perbankan. Ghalia Indonesia, 2005.
[22] Bank Indonesia, “Peraturan Bank Indonesia No: 15/15/PBI/2013 tentang Giro Wajib Minimum,” 2013.
[23] J. Johan and M. Iksan, “Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Perbankan Di Indonesia,” J. Akunt. dan Manaj., vol. 15, no. 01, pp. 61–82, 2018.
[24] 2009. Ulum, Ihyaul, Intellectual Capital. Konsep dan Kajian Empiris, Cetakan Pe. Yogyakarta: Graha Ilmu.
[25] S. Firer and S. M. Williams, “Intellectual capital and traditional measures of corporate performance,” J. Intellect. Cap., 2003.
[26] Moeheriono, Pengukuran Kinerja Berbasis Kompetensi, Cetakan Pe. Ghalia Indonesia, 2009.
[27] S. R. Soemarso, Akuntansi: Suatu Pengantar. Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia, 1983. [Online]. Available: https://books.google.co.id/books?id=JbZaAQAACAAJ
[28] I. Ghozali, Aplikasi Analisis Multivariate dengan Program SPSS. Semarang: Universitas Diponegoro, 2011.
[29] I. Ghozali, Aplikasi analisis multivariate dengan program SPSS. Badan Penerbit Universitas Diponegoro, 2006.
[30] A. A. Y. Prasanjaya and I. W. Ramantha, “Analisis pengaruh rasio CAR, BOPO, LDR dan ukuran perusahaan terhadap profitabilitas bank yang terdaftar di BEI,” E-Jurnal Akunt., vol. 4, no. 1, pp. 230–245, 2013.
[31] I. Kurnia and W. Mawardi, “Analisis Pengaruh BOPO, EAR, LAR dan FIRM SIZE terhadap Kinerja Keuangan (Studi kasus pada bank umum konvensional yang terdaftar di Bursa Efek Indonesia periode 2008-2011),” Diponegoro J. Manag., vol. 1, no. 4, pp. 49–57, 2012.
[32] J. Suwandi, “Pengaruh CAR, NPL, BOPO, dan LDR terhadap ROA pada BUSN devisa,” J. Ilmu dan Ris. Manaj., vol. 6, pp. 1–21, 2017.
[33] P. Mahardian, “Analisis pengaruh rasio CAR, BOPO, NPL, NIM dan LDR terhadap kinerja keuangan perbankan (studi kasus perusahaan perbankan yang tercatat di BEJ periode juni 2002-juni2007),” J. Univ. Diponegoro, pp. 1–124, 2008.
[34] H. Werdaningtyas, “Faktor yang Mempengaruhi Profitabilitas Bank Take Over Pramerger di Indonesia,” J. Manaj. Indones., vol. 1, no. 2, pp. 24–39, 2002.
[35] S. Sunarto and A. P. Budi, “Pengaruh leverage, ukuran dan pertumbuhan perusahaan terhadap profitabilitas,” J. Ilm. Telaah Manaj., vol. 6, no. 1, 2009.
[36] M. T. Sabir, Sajid, “Do NPL Affect Bank Performance”. Evidence From Listed Banks At Karachi Stock Exchange of Pakistan,” vol. 4, 2014.
[37] A. Pulic, “The principles of intellectual capital efficiency-A brief description,” Croat. Intellect. Cap. Center, Zagreb, vol. 76, 2008.
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