DETERMINANT ANALYSIS OF PROFITABILITY OF CONVENTIONAL COMMERCIAL BANKS LISTED ON THE INDONESIA STOCK EXCHANGE
Article Sidebar
Published:
Jul 25, 2022
Keywords:
Return on Asset (ROA), Return on Equity (ROE), Bank Profitability.
Section
Computer Science
Statistics Article
Article View : 171 Times
Main Article Content
Abstract
This study aims to determine the factors that determine the profitability of conventional commercial banks listed on the Indonesia Stock Exchange in the 2016-2020 period. Profitability in this study was measured using 2 (two) proxies, namely Return on Assets (ROA) and Return on Equity (ROE). The method used in this study uses quantitative methods with data obtained from financial statements issued by each bank, or the official website of the Indonesia Stock Exchange and the Financial Services Authority. The population in this study were all conventional commercial banks listed on the Indonesia Stock Exchange. This study uses a purposive sampling technique with predetermined criteria. There are 40 conventional commercial banks that are included in the sample criteria. The results of this study indicate that there is a significant effect of loan to asset, operating expenses on operating income (BOPO), labor costs to income, non-performing loans. (NPL), Capital Adequacy Ratio (CAR), while bank size, security specialization, and deposit specialization have no significant effect on ROA. Variables Bank size, BOPO, labor cost to income have a significant effect on ROE, while loan to assets, security specialization, deposit specialization, NPL, and CAR have no significant effect on ROE
Downloads
Download data is not yet available.
Article Details
How to Cite
Serly, S., Juliani, M. ., Susanto, A. ., Candra, R. . and Nolivia, N. (2022) “DETERMINANT ANALYSIS OF PROFITABILITY OF CONVENTIONAL COMMERCIAL BANKS LISTED ON THE INDONESIA STOCK EXCHANGE”, Jurnal Mantik, 6(1), pp. 671-868. doi: 10.35335/mantik.v6i1.2693.
References
[1] Adyani, L. (2011). Analisis Faktor-Faktor Yang Mempengaruhi Profitabilitas (ROA) (Pada Bank Umum Syariah yang terdaftar di BEI periode Desember 2005 – September 2010). Skripsi, September 2010, 1–51.
[2] Ahmad, G. N. (2015). Determinan Profitabilitas Bank?: Studi Kasus Pada Bank Pembangunan Daerah. Jurnal Keuangan Dan Perbankan, 19(3), 431–438. https://doi.org/10.26905/jkdp.v19i3.41
[3] Ardiana, E., & Chabachib, M. (2018). Analisis Pengaruh Struktur Modal, Ukuran Perusahaan dan Likuiditas Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening (Studi pada Perusahaan Consumer Goods yang terdaftar di BEI pada Tahun 2012-2016). Diponegoro Journal of Management, 7(2), 1–14.
[4] Ariyanti, Kesbi, F. G., Tari, A. R., Siagian, G., Jamilatun, S., Barroso, F. G., Sánchez-Muros, M. J., Rincón, M. Á., Rodriguez-Rodriguez, M., Fabrikov, D., Morote, E., Guil-Guerrero, J. L., Henry, M., Gasco, L., Piccolo, G., Fountoulaki, E., Omasaki, S. K., Janssen, K., Besson, M., … A.F. Falah, M. (2021). No Title?????????????????. Jurnal Aplikasi Teknologi Pangan, 4(1), 1–2.
[5] Aziz, O. G., & Knutsen, J. (2019). The Banks Profitability and Economic Freedom Quality: Empirical Evidence from Arab Economies. Journal of Banking and Financial Economics, 1/2019(11), 96–110. https://doi.org/10.7172/2353-6845.jbfe.2019.1.5
[6] Bunga, A. N., & Sofie, S. (2015). Pengaruh Rasio Likuiditas, Leverage, Aktivitas Dan Firm Size Terhadap Profitabilitas Perusahaan Sub Sektor Otomotif Dan Komponen Di Bursa Efek Indonesia. E-Jurnal Manajemen Universitas Udayana, 2(1), 13–28.
[7] Datta, C. K. (2019). Impact of Capital Adequacy on Profitability Under Basel II Accord?: Evidence from Commercial Banks of Bangladesh Impact of Capital Adequacy on Profitability Under Basel II Accord?: Evidence from Commercial Banks of Bangladesh. March 2018.
[8] Dedi Fernanda, SE, M., Dra. Maivalinda, M., & Lucy Chairoel, SE, M. S. (2016). Pengaruh Giro Dan Penempatan Pada Bank Lain, Investasi Pada Surat Berharga, Pembiayaan Dan Pinjaman Qard Terhadap Profitabilitas Bank Umum Syariah Di Indonesia. X(72), 73–78.
[9] Dewi, A. S. (2018). Pengaruh CAR, BOPO, NPL, NIM, dan LDR terhadap ROA pada Perusahaan di Sektor Perbankan yang Terdaftar di BEI Periode 2012-2016. Jurnal Pundi, 1(3), 223–236. https://doi.org/10.31575/jp.v1i3.55
[10] Dewi, A. S., & Fajri, I. (2020). Pengaruh Likuiditas dan Profitabilitas terhadap Return Saham pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Jurnal Pundi, 3(2), 79. https://doi.org/10.31575/jp.v3i2.150
[11] Dewi, N. K. V. C., Cipta, W. dan, & Kirya, I. K. (2015). Pengaruh LDR, LAR, DER dan CR Terhadap ROA. Journal Bisma Universitas Pendidikan Ganesha, 3(1), 1–10.
[12] Dewi, W., & Lestari, H. S. (2014). Faktor-Faktor Penentu Struktur Modal Perusahaan Non Keuangan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Manajemen Dan Pemasaran Jasa, 7(2), 273. https://doi.org/10.25105/jmpj.v7i2.809
[13] Edo, D. S. R., & Wiagustini, N. L. P. (2014). Pengaruh Dana Pihak Ketiga, Non Performing Loan, dan Capital Adequancy Ratio Terhadap Loan to Deposit Ratio dan Return On Asset pada Sektor Perbankan di Bursa Efek Indonesia. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana 3.11, 11, 650–673.
[14] Elisa, M., & Guido, P. (2016). Factors affecting bank profitability in Europe: An empirical investigation. African Journal of Business Management, 10(17), 410–420. https://doi.org/10.5897/ajbm2016.8081
[15] Fathony, A. A., & Agustina, H. R. (2018). Pengaruh Dana Pihak Ketiga Dan Pembiayaan Musyarakah Terhadap Tingkat Profitabilitas Pada Pt. Bank Pembiayaan Rakyat Syariah (Bprs) Al Ihsan Periode 2012 – 2016. Akurat - Jurnal Ilmiah Akuntansi - Universitas Bale Bandung, 9(3), 21–47.
[16] Gaber, A. (2018). Determinants of banking sector profitability: Empirical evidence from Palestine. International Journal of Economics and Finance, 9(7), 60–68.
[17] Hakiim, N. (2018). Jurnal mega aktiva. 7(April), 1–10.
[18] Hanifa, R., Trianto, A., & Hendrich, M. (2019). Determinan Profitabilitas Bank Perkreditan Rakyat di Kota Palembang Periode 2013-2018. Mbia, 18(3), 73–89. https://doi.org/10.33557/mbia.v18i3.682
[19] Hasanov, F., Bayramli, N., & Al-Musehel, N. (2018). Bank-Specific and Macroeconomic Determinants of Bank Profitability: Evidence from an Oil-Dependent Economy. International Journal of Financial Studies, 6(3), 78. https://doi.org/10.3390/ijfs6030078
[20] Hendrawan, Y. P., & Lestari, H. S. (2017). Faktor - Faktor Penentu Profitabilitas Bank Umum Yang Terdaftar Di Bursa Efek Indonesia (Bei). Jurnal Manajemen Dan Pemasaran Jasa, 9(1), 99. https://doi.org/10.25105/jmpj.v9i1.1413
[21] Ilir, O. K. (n.d.). Analisis risiko dan efisiensi perbankan konvensional dengan metode data envelopment analysis. 1(2), 208–219.
[22] Izzaty, R. E., Astuti, B., & Cholimah, N. (1967). ??No Title No Title No Title. Angewandte Chemie International Edition, 6(11), 951–952., 3(1), 5–24.
[23] Liviawati, L., Wardi, J., & Putri, G. E. (2019). Faktor-Faktor Yang Mempengaruhi Efisiensi Perbankan Suatu Studi Pada Bank Swasta Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Akuntansi Kompetif, 2(3), 95–101. https://doi.org/10.35446/akuntansikompetif.v2i3.378
[24] Luh Eprima Dewi, Nyoman Trisna Herawati, L. G. E. S. (2015). Analisis Pengaruh NIM, BOPO, LDR, DAN NPL Terhadap Profitabilitas (Studi Kasus Pada Bank Umum Swasta Nasional Yang Terdaftar Pada Bursa Efek Indonesia Periode 2009-2013 ). E-Journal Jurusan Akuntansi Program S1, 3(1).
[25] M, M. S., Ali, M., & Habbe, A. H. (2012). Pengaruh rasio kesehatan bank terhadap kinerja keuangan bank umum syariah dan bank konvensional di indonesia. Jurnal Analisis, 1(1), 79–86.
[26] Margiati, B. Y., Setyawan, D., & Noor, F. M. (2019). ProBank?: Jurnal Ekonomi Dan Perbankan ISSN?: 2579-5597 ( online ) ProBank?: Jurnal Ekonomi Dan Perbankan ISSN?: 2579-5597 ( online ). Jurnal Ekonomi Dan Perbankan, 4(2), 36–44.
[27] Masril. (2018). LDR, NPL dan Harga saham Yang Mempengaruhi Terhadap ROA Dengan Jumlah Asset Sebagai Moderating Pada Perbankan Di BEI. Asian Journal of Innovation and Entrepreneurship, 03(May), 2477–0574.
[28] Maulida, I. S. R. (2019). Pengaruh Biaya Promosi Dan Biaya Tenaga Kerja Terhadap Profitabilitas Di Pt. Bank Syariah Mandiri. Amwaluna: Jurnal Ekonomi Dan Keuangan Syariah, 3(1), 15–28. https://doi.org/10.29313/amwaluna.v3i1.4180
[29] Miadalyni, D., & Dewi, S. (2013). Pengaruh Loan To Deposit Ratio, Loan To Asset Ratio, Capital Adequacy Ratio Dan Kualitas Aktiva Produktif Terhadap Profitabilitas Pada Pt Bank Pembangunan Daerah Bali Kantor Pusat Denpasar. E-Jurnal Manajemen Universitas Udayana, 2(12), 248916.
[30] Munangi, E., & Sibindi, A. B. (2020). An empirical analysis of the impact of credit risk on the financial performance of South African banks. Academy of Accounting and Financial Studies Journal, 24(3), 1–15.
[31] Munthalib, H. I., Iskandar, R., & Diyanti, F. (2016). Pengaruh kredit yang diberikan, surat berharga, penanaman dana dan penyertaan saham terhadap profitabilitas bank. Jurnal Ilmu Akuntansi Mulawarman, 1(1), 34–42.
[32] Novita, A. (2021). Pengaruh Dana Pihak Ketiga Dan Investasi Surat Berharga Terhadap Penyaluran Pembiayaan Dengan Profitabilitas Sebagai Variabel Moderasi. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 6(2). https://doi.org/10.30651/jms.v6i2.6348
[33] Ozgur, O., & Sehid, Gorus, M. (2016). Determinants of Deposit Bank Profitability: Evidence from Turkey. Journal of Applied Economics and Business Research (JAEBR), 6(3), 218–231.
[34] Parvin, S., Chowdhury, A. N. M. M. H., Siddiqua, A., & Ferdous, J. (2019). Effect of Liquidity and Bank Size on the Profitability of Commercial Banks in Bangladesh. Asian Business Review, 9(1), 7–10. https://doi.org/10.18034/abr.v9i1.219
[35] Peong, K. K. (2018). The impact of intellectual capital, credit risk and corporate social responsibility on Banks’ profitability: Empirical analysis of the selected Malaysian Islamic Banks. International Journal of Engineering and Technology(UAE), 7(3), 6–15. https://doi.org/10.14419/ijet.v7i3.25.17461
[36] Priatna, H. (2016). Pengukuran Kinerja Perusahaan dengan Rasio Profitabilitas. Jurnal Ilmiah Akuntansi, 7(2), 44–53.
[37] Primadewi, cok, & Suputra, I. (2015). Pengaruh Capital Adequacy Ratio, Non Performing Loan Dan Dana Pihak Ketiga Pada Profitabilitas. E-Jurnal Akuntansi, 13(2), 489–498.
[38] Purnamawati, I. G. A. (2014). Keuangan Perbankan Asean Setelah Krisis Global. 18(2), 287–296.
[39] Purwoko, D., & Sudiyatno, B. (2013). Faktor-Faktor Yang Mempengaruhi Kinerja Bank (Studi Empirik Pada Industri Perbankan Di Bursa Efek Indonesia). Bisnis Dan Ekonomi (JBE), 20(1), 25–39.
[40] Rahman, M. M., Hamid, M. K., & Khan, M. A. M. (2015). Determinants of Bank Profitability: Empirical Evidence from Bangladesh. International Journal of Business and Management, 10(8). https://doi.org/10.5539/ijbm.v10n8p135
[41] Ranaswijaya, R., Kristin, A., & Muhlis, M. (2019). Analisis Determinan Efisiensi Bank Umum Syariah Indonesia Dengan Variabel Moderating Profitabilitas. MALIA: Journal of Islamic Banking and Finance, 3(1), 73. https://doi.org/10.21043/malia.v3i1.8091
[42] Rekik, M., & Kalai, M. (2018). Determinants of banks’ profitability and efficiency: Empirical evidence from a sample of Banking Systems. Journal of Banking and Financial Economics, 2018(1(9)), 5–23. https://doi.org/10.7172/2353-6845.jbfe.2018.1.1
[43] Sa’diyah, M. (2019). Strategi Penanganan Non-Performing Finance (NPF) Pada Pembiayaan Murabahah Di BMT. Conference on Islamic Management Accounting and Economics, 2, 179–189.
[44] Salim, U. H. (2017). Pengaruh Dana Pihak Ketiga terhadap Laba pada PT. Bank UOB Indonesia di Samarinda. Research Journal of Accounting and Business Management (RJABM), 1(2), 200–212.
[45] Sanger, S. R., Tommy, P., & Tumewa, J. R. (2016). Pengaruh Posisi Likuiditas Terhadap Profitabilitas Bank Bumn Yang Go-Public (Periode 2011-2014). Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 4(1), 407–419. https://doi.org/10.35794/emba.v4i1.11608
[46] Sari, P. Z. (2017). The Determinant of Banking Efficiency in Indonesia ( DEA Approach ). 1(March), 208–229.
[47] Sari, Y. A. N. (2015). Analisis Pengaruh Dana Pihak Ketiga, CAR dan LDR Terhadap Profitabilitas Bank (Pasca Penerapan IFRS). Academic Journals STIE Perbanas Surabaya, 6(1), 1–17.
[48] Setiawan, U. N. A. (2016). Pengaruh Dana Pihak Ketiga (DPK), Capital Adequacy Ratio (CAR), dan Non Performing FInancing (NPF) Terhadap Profitabilitas Bank Syariah dengan Pembiayaan Sebagai Variabel Intervening. Jurnal Riset Akuntansi & Keuangan, 5(3), 1535–1540.
[49] Sofyan, M. (2019). Faktor-Faktor Yang Mempengaruhi Profitabilitas Bank Bpr Di Provinsi Jawa Barat. Jurnal Inspirasi Bisnis an Manajemen, 3(1), 127–136. https://doi.org/10.36226/jrmb.v4i1.247
[50] Susanto, Heri & Kholis, N. (2016). Analisis Rasio Keuangan Terhadap Profitabilitas Pada Perbankan Indonesia. E-Jurnal LP3M STIEBBANK, 7(1), 11–12.
[51] Susilowibowo, J. (2014). Fitri Zulifiah dan Joni Susilowibowo; Pengaruh Inflasi,BI ... 2.
[52] Syaifuddin, F., Rio, S., Sarita, B., Syaifuddin, D. T., Saleh, S., Hamid, W., & Budi, N. (2018). Effect Of Equity To Assets Ratio ( EAR ), Size , And Loan To Assets Ratio ( LAR ) On Bank Performance Fahrul Puas Sriawan Rio Prabowo Halim Buyung Sarita Dedy Takdir Syaifuddin Sujono Salma Saleh Wahyuniati Hamid. 9(4), 1–6. https://doi.org/10.9790/487X-2006070xxx
[53] Tharu, N. K., & Shrestha, Y. M. (2019). The influence of bank size on profitability: An application of statistics. International Journal of Financial, Accounting, and Management, 1(2), 81–89. https://doi.org/10.35912/ijfam.v1i2.82
[54] Ulfa, E. H. (2020). No Title????. SELL Journal, 5(1), 55.
[55] Wahab. (2015). Analisis faktor-faktor syariah di indonesia dengan pendekatan two stage stochastic frontier aproach ( Studi Analisis di Bank Umum Syariah ). Economica, VI(2), 57–76.
[56] Wahyuni Pratiwi, L., & Wiagustini, N. (2016). Pengaruh Car,Bopo,Npl Dan Ldr Terhadap Profitabilitas. E-Jurnal Manajemen Universitas Udayana, 5(4), 255168.
[57] Wardana, R. I. P., & Widyarti, E. T. (2015). Analisis Pengaruh CAR, FDR, NPF, BOPO, dan Size Terhadap Profitabilitas Pada Bank Umum Syariah di Indonesia (Studi Kasus Pada Bank Umum Syariah di Indonesia Periode 2011-2014 ). Diponegoro Journal of Management, 4(4), 1–11.
[58] Warsa, M., & Mustanda, I. (2016). Pengaruh Car, Ldr Dan Npl Terhadap Roa Pada Sektor Perbankan Di Bursa Efek Indonesia. E-Jurnal Manajemen Universitas Udayana, 5(5), 253810.
[59] Widyastuti, M. (2019). Analysis Of Liquidity, Activity, Leverage, Financial Performance And Company Value In Food And Beverage Companies Listed On The Indonesia Stock Exchange. International Journal of Economics and Management Studies, 6(5), 52–58. https://doi.org/10.14445/23939125/ijems-v6i5p109
[60] Widyastuti, U., Dedi, P. E. S., & Zulaihati, S. (2017). Internal Determinants of Commercial Bank Profitability In Indonesia. Mediterranean Journal of Social Sciences, 8(3), 219–223. https://doi.org/10.5901/mjss.2017.v8n3p219
[61] Wijayanti, E. (2020). Loan growth and bank profitability of commercial banks in indonesia. Akuntabel, 17(1), 2020–2058.
[62] Yuniari, N. P., & Badjra, I. B. (2019). Pengaruh Likuiditas, Efisiensi, Dan Ukuran Bank Terhadap Profitabilitas. E-Jurnal Manajemen Universitas Udayana, 8(6), 3502. https://doi.org/10.24843/ejmunud.2019.v08.i06.p08
[63] 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. https://doi.org/10.24843/ejmunud.2019.v08.i12.p25
[2] Ahmad, G. N. (2015). Determinan Profitabilitas Bank?: Studi Kasus Pada Bank Pembangunan Daerah. Jurnal Keuangan Dan Perbankan, 19(3), 431–438. https://doi.org/10.26905/jkdp.v19i3.41
[3] Ardiana, E., & Chabachib, M. (2018). Analisis Pengaruh Struktur Modal, Ukuran Perusahaan dan Likuiditas Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening (Studi pada Perusahaan Consumer Goods yang terdaftar di BEI pada Tahun 2012-2016). Diponegoro Journal of Management, 7(2), 1–14.
[4] Ariyanti, Kesbi, F. G., Tari, A. R., Siagian, G., Jamilatun, S., Barroso, F. G., Sánchez-Muros, M. J., Rincón, M. Á., Rodriguez-Rodriguez, M., Fabrikov, D., Morote, E., Guil-Guerrero, J. L., Henry, M., Gasco, L., Piccolo, G., Fountoulaki, E., Omasaki, S. K., Janssen, K., Besson, M., … A.F. Falah, M. (2021). No Title?????????????????. Jurnal Aplikasi Teknologi Pangan, 4(1), 1–2.
[5] Aziz, O. G., & Knutsen, J. (2019). The Banks Profitability and Economic Freedom Quality: Empirical Evidence from Arab Economies. Journal of Banking and Financial Economics, 1/2019(11), 96–110. https://doi.org/10.7172/2353-6845.jbfe.2019.1.5
[6] Bunga, A. N., & Sofie, S. (2015). Pengaruh Rasio Likuiditas, Leverage, Aktivitas Dan Firm Size Terhadap Profitabilitas Perusahaan Sub Sektor Otomotif Dan Komponen Di Bursa Efek Indonesia. E-Jurnal Manajemen Universitas Udayana, 2(1), 13–28.
[7] Datta, C. K. (2019). Impact of Capital Adequacy on Profitability Under Basel II Accord?: Evidence from Commercial Banks of Bangladesh Impact of Capital Adequacy on Profitability Under Basel II Accord?: Evidence from Commercial Banks of Bangladesh. March 2018.
[8] Dedi Fernanda, SE, M., Dra. Maivalinda, M., & Lucy Chairoel, SE, M. S. (2016). Pengaruh Giro Dan Penempatan Pada Bank Lain, Investasi Pada Surat Berharga, Pembiayaan Dan Pinjaman Qard Terhadap Profitabilitas Bank Umum Syariah Di Indonesia. X(72), 73–78.
[9] Dewi, A. S. (2018). Pengaruh CAR, BOPO, NPL, NIM, dan LDR terhadap ROA pada Perusahaan di Sektor Perbankan yang Terdaftar di BEI Periode 2012-2016. Jurnal Pundi, 1(3), 223–236. https://doi.org/10.31575/jp.v1i3.55
[10] Dewi, A. S., & Fajri, I. (2020). Pengaruh Likuiditas dan Profitabilitas terhadap Return Saham pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Jurnal Pundi, 3(2), 79. https://doi.org/10.31575/jp.v3i2.150
[11] Dewi, N. K. V. C., Cipta, W. dan, & Kirya, I. K. (2015). Pengaruh LDR, LAR, DER dan CR Terhadap ROA. Journal Bisma Universitas Pendidikan Ganesha, 3(1), 1–10.
[12] Dewi, W., & Lestari, H. S. (2014). Faktor-Faktor Penentu Struktur Modal Perusahaan Non Keuangan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Manajemen Dan Pemasaran Jasa, 7(2), 273. https://doi.org/10.25105/jmpj.v7i2.809
[13] Edo, D. S. R., & Wiagustini, N. L. P. (2014). Pengaruh Dana Pihak Ketiga, Non Performing Loan, dan Capital Adequancy Ratio Terhadap Loan to Deposit Ratio dan Return On Asset pada Sektor Perbankan di Bursa Efek Indonesia. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana 3.11, 11, 650–673.
[14] Elisa, M., & Guido, P. (2016). Factors affecting bank profitability in Europe: An empirical investigation. African Journal of Business Management, 10(17), 410–420. https://doi.org/10.5897/ajbm2016.8081
[15] Fathony, A. A., & Agustina, H. R. (2018). Pengaruh Dana Pihak Ketiga Dan Pembiayaan Musyarakah Terhadap Tingkat Profitabilitas Pada Pt. Bank Pembiayaan Rakyat Syariah (Bprs) Al Ihsan Periode 2012 – 2016. Akurat - Jurnal Ilmiah Akuntansi - Universitas Bale Bandung, 9(3), 21–47.
[16] Gaber, A. (2018). Determinants of banking sector profitability: Empirical evidence from Palestine. International Journal of Economics and Finance, 9(7), 60–68.
[17] Hakiim, N. (2018). Jurnal mega aktiva. 7(April), 1–10.
[18] Hanifa, R., Trianto, A., & Hendrich, M. (2019). Determinan Profitabilitas Bank Perkreditan Rakyat di Kota Palembang Periode 2013-2018. Mbia, 18(3), 73–89. https://doi.org/10.33557/mbia.v18i3.682
[19] Hasanov, F., Bayramli, N., & Al-Musehel, N. (2018). Bank-Specific and Macroeconomic Determinants of Bank Profitability: Evidence from an Oil-Dependent Economy. International Journal of Financial Studies, 6(3), 78. https://doi.org/10.3390/ijfs6030078
[20] Hendrawan, Y. P., & Lestari, H. S. (2017). Faktor - Faktor Penentu Profitabilitas Bank Umum Yang Terdaftar Di Bursa Efek Indonesia (Bei). Jurnal Manajemen Dan Pemasaran Jasa, 9(1), 99. https://doi.org/10.25105/jmpj.v9i1.1413
[21] Ilir, O. K. (n.d.). Analisis risiko dan efisiensi perbankan konvensional dengan metode data envelopment analysis. 1(2), 208–219.
[22] Izzaty, R. E., Astuti, B., & Cholimah, N. (1967). ??No Title No Title No Title. Angewandte Chemie International Edition, 6(11), 951–952., 3(1), 5–24.
[23] Liviawati, L., Wardi, J., & Putri, G. E. (2019). Faktor-Faktor Yang Mempengaruhi Efisiensi Perbankan Suatu Studi Pada Bank Swasta Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Akuntansi Kompetif, 2(3), 95–101. https://doi.org/10.35446/akuntansikompetif.v2i3.378
[24] Luh Eprima Dewi, Nyoman Trisna Herawati, L. G. E. S. (2015). Analisis Pengaruh NIM, BOPO, LDR, DAN NPL Terhadap Profitabilitas (Studi Kasus Pada Bank Umum Swasta Nasional Yang Terdaftar Pada Bursa Efek Indonesia Periode 2009-2013 ). E-Journal Jurusan Akuntansi Program S1, 3(1).
[25] M, M. S., Ali, M., & Habbe, A. H. (2012). Pengaruh rasio kesehatan bank terhadap kinerja keuangan bank umum syariah dan bank konvensional di indonesia. Jurnal Analisis, 1(1), 79–86.
[26] Margiati, B. Y., Setyawan, D., & Noor, F. M. (2019). ProBank?: Jurnal Ekonomi Dan Perbankan ISSN?: 2579-5597 ( online ) ProBank?: Jurnal Ekonomi Dan Perbankan ISSN?: 2579-5597 ( online ). Jurnal Ekonomi Dan Perbankan, 4(2), 36–44.
[27] Masril. (2018). LDR, NPL dan Harga saham Yang Mempengaruhi Terhadap ROA Dengan Jumlah Asset Sebagai Moderating Pada Perbankan Di BEI. Asian Journal of Innovation and Entrepreneurship, 03(May), 2477–0574.
[28] Maulida, I. S. R. (2019). Pengaruh Biaya Promosi Dan Biaya Tenaga Kerja Terhadap Profitabilitas Di Pt. Bank Syariah Mandiri. Amwaluna: Jurnal Ekonomi Dan Keuangan Syariah, 3(1), 15–28. https://doi.org/10.29313/amwaluna.v3i1.4180
[29] Miadalyni, D., & Dewi, S. (2013). Pengaruh Loan To Deposit Ratio, Loan To Asset Ratio, Capital Adequacy Ratio Dan Kualitas Aktiva Produktif Terhadap Profitabilitas Pada Pt Bank Pembangunan Daerah Bali Kantor Pusat Denpasar. E-Jurnal Manajemen Universitas Udayana, 2(12), 248916.
[30] Munangi, E., & Sibindi, A. B. (2020). An empirical analysis of the impact of credit risk on the financial performance of South African banks. Academy of Accounting and Financial Studies Journal, 24(3), 1–15.
[31] Munthalib, H. I., Iskandar, R., & Diyanti, F. (2016). Pengaruh kredit yang diberikan, surat berharga, penanaman dana dan penyertaan saham terhadap profitabilitas bank. Jurnal Ilmu Akuntansi Mulawarman, 1(1), 34–42.
[32] Novita, A. (2021). Pengaruh Dana Pihak Ketiga Dan Investasi Surat Berharga Terhadap Penyaluran Pembiayaan Dengan Profitabilitas Sebagai Variabel Moderasi. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 6(2). https://doi.org/10.30651/jms.v6i2.6348
[33] Ozgur, O., & Sehid, Gorus, M. (2016). Determinants of Deposit Bank Profitability: Evidence from Turkey. Journal of Applied Economics and Business Research (JAEBR), 6(3), 218–231.
[34] Parvin, S., Chowdhury, A. N. M. M. H., Siddiqua, A., & Ferdous, J. (2019). Effect of Liquidity and Bank Size on the Profitability of Commercial Banks in Bangladesh. Asian Business Review, 9(1), 7–10. https://doi.org/10.18034/abr.v9i1.219
[35] Peong, K. K. (2018). The impact of intellectual capital, credit risk and corporate social responsibility on Banks’ profitability: Empirical analysis of the selected Malaysian Islamic Banks. International Journal of Engineering and Technology(UAE), 7(3), 6–15. https://doi.org/10.14419/ijet.v7i3.25.17461
[36] Priatna, H. (2016). Pengukuran Kinerja Perusahaan dengan Rasio Profitabilitas. Jurnal Ilmiah Akuntansi, 7(2), 44–53.
[37] Primadewi, cok, & Suputra, I. (2015). Pengaruh Capital Adequacy Ratio, Non Performing Loan Dan Dana Pihak Ketiga Pada Profitabilitas. E-Jurnal Akuntansi, 13(2), 489–498.
[38] Purnamawati, I. G. A. (2014). Keuangan Perbankan Asean Setelah Krisis Global. 18(2), 287–296.
[39] Purwoko, D., & Sudiyatno, B. (2013). Faktor-Faktor Yang Mempengaruhi Kinerja Bank (Studi Empirik Pada Industri Perbankan Di Bursa Efek Indonesia). Bisnis Dan Ekonomi (JBE), 20(1), 25–39.
[40] Rahman, M. M., Hamid, M. K., & Khan, M. A. M. (2015). Determinants of Bank Profitability: Empirical Evidence from Bangladesh. International Journal of Business and Management, 10(8). https://doi.org/10.5539/ijbm.v10n8p135
[41] Ranaswijaya, R., Kristin, A., & Muhlis, M. (2019). Analisis Determinan Efisiensi Bank Umum Syariah Indonesia Dengan Variabel Moderating Profitabilitas. MALIA: Journal of Islamic Banking and Finance, 3(1), 73. https://doi.org/10.21043/malia.v3i1.8091
[42] Rekik, M., & Kalai, M. (2018). Determinants of banks’ profitability and efficiency: Empirical evidence from a sample of Banking Systems. Journal of Banking and Financial Economics, 2018(1(9)), 5–23. https://doi.org/10.7172/2353-6845.jbfe.2018.1.1
[43] Sa’diyah, M. (2019). Strategi Penanganan Non-Performing Finance (NPF) Pada Pembiayaan Murabahah Di BMT. Conference on Islamic Management Accounting and Economics, 2, 179–189.
[44] Salim, U. H. (2017). Pengaruh Dana Pihak Ketiga terhadap Laba pada PT. Bank UOB Indonesia di Samarinda. Research Journal of Accounting and Business Management (RJABM), 1(2), 200–212.
[45] Sanger, S. R., Tommy, P., & Tumewa, J. R. (2016). Pengaruh Posisi Likuiditas Terhadap Profitabilitas Bank Bumn Yang Go-Public (Periode 2011-2014). Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 4(1), 407–419. https://doi.org/10.35794/emba.v4i1.11608
[46] Sari, P. Z. (2017). The Determinant of Banking Efficiency in Indonesia ( DEA Approach ). 1(March), 208–229.
[47] Sari, Y. A. N. (2015). Analisis Pengaruh Dana Pihak Ketiga, CAR dan LDR Terhadap Profitabilitas Bank (Pasca Penerapan IFRS). Academic Journals STIE Perbanas Surabaya, 6(1), 1–17.
[48] Setiawan, U. N. A. (2016). Pengaruh Dana Pihak Ketiga (DPK), Capital Adequacy Ratio (CAR), dan Non Performing FInancing (NPF) Terhadap Profitabilitas Bank Syariah dengan Pembiayaan Sebagai Variabel Intervening. Jurnal Riset Akuntansi & Keuangan, 5(3), 1535–1540.
[49] Sofyan, M. (2019). Faktor-Faktor Yang Mempengaruhi Profitabilitas Bank Bpr Di Provinsi Jawa Barat. Jurnal Inspirasi Bisnis an Manajemen, 3(1), 127–136. https://doi.org/10.36226/jrmb.v4i1.247
[50] Susanto, Heri & Kholis, N. (2016). Analisis Rasio Keuangan Terhadap Profitabilitas Pada Perbankan Indonesia. E-Jurnal LP3M STIEBBANK, 7(1), 11–12.
[51] Susilowibowo, J. (2014). Fitri Zulifiah dan Joni Susilowibowo; Pengaruh Inflasi,BI ... 2.
[52] Syaifuddin, F., Rio, S., Sarita, B., Syaifuddin, D. T., Saleh, S., Hamid, W., & Budi, N. (2018). Effect Of Equity To Assets Ratio ( EAR ), Size , And Loan To Assets Ratio ( LAR ) On Bank Performance Fahrul Puas Sriawan Rio Prabowo Halim Buyung Sarita Dedy Takdir Syaifuddin Sujono Salma Saleh Wahyuniati Hamid. 9(4), 1–6. https://doi.org/10.9790/487X-2006070xxx
[53] Tharu, N. K., & Shrestha, Y. M. (2019). The influence of bank size on profitability: An application of statistics. International Journal of Financial, Accounting, and Management, 1(2), 81–89. https://doi.org/10.35912/ijfam.v1i2.82
[54] Ulfa, E. H. (2020). No Title????. SELL Journal, 5(1), 55.
[55] Wahab. (2015). Analisis faktor-faktor syariah di indonesia dengan pendekatan two stage stochastic frontier aproach ( Studi Analisis di Bank Umum Syariah ). Economica, VI(2), 57–76.
[56] Wahyuni Pratiwi, L., & Wiagustini, N. (2016). Pengaruh Car,Bopo,Npl Dan Ldr Terhadap Profitabilitas. E-Jurnal Manajemen Universitas Udayana, 5(4), 255168.
[57] Wardana, R. I. P., & Widyarti, E. T. (2015). Analisis Pengaruh CAR, FDR, NPF, BOPO, dan Size Terhadap Profitabilitas Pada Bank Umum Syariah di Indonesia (Studi Kasus Pada Bank Umum Syariah di Indonesia Periode 2011-2014 ). Diponegoro Journal of Management, 4(4), 1–11.
[58] Warsa, M., & Mustanda, I. (2016). Pengaruh Car, Ldr Dan Npl Terhadap Roa Pada Sektor Perbankan Di Bursa Efek Indonesia. E-Jurnal Manajemen Universitas Udayana, 5(5), 253810.
[59] Widyastuti, M. (2019). Analysis Of Liquidity, Activity, Leverage, Financial Performance And Company Value In Food And Beverage Companies Listed On The Indonesia Stock Exchange. International Journal of Economics and Management Studies, 6(5), 52–58. https://doi.org/10.14445/23939125/ijems-v6i5p109
[60] Widyastuti, U., Dedi, P. E. S., & Zulaihati, S. (2017). Internal Determinants of Commercial Bank Profitability In Indonesia. Mediterranean Journal of Social Sciences, 8(3), 219–223. https://doi.org/10.5901/mjss.2017.v8n3p219
[61] Wijayanti, E. (2020). Loan growth and bank profitability of commercial banks in indonesia. Akuntabel, 17(1), 2020–2058.
[62] Yuniari, N. P., & Badjra, I. B. (2019). Pengaruh Likuiditas, Efisiensi, Dan Ukuran Bank Terhadap Profitabilitas. E-Jurnal Manajemen Universitas Udayana, 8(6), 3502. https://doi.org/10.24843/ejmunud.2019.v08.i06.p08
[63] 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. https://doi.org/10.24843/ejmunud.2019.v08.i12.p25
Copyright and Licensing
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.