The Effect Of Capital Aset And Liability Ratio On  Non-Performing Loan

Herman Ruslim; Christopher Hartawan Bengawan

doi:10.24912/ja.v23i3.612

Authors

Herman Ruslim Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta
Christopher Hartawan Bengawan Magister Akuntansi FakultasEkonomi dan Bisnis Universitas Tarumanagara, Jakarta

DOI:

https://doi.org/10.24912/ja.v23i3.612

Keywords: NPL, CAR, LDR, inefficiency.

Abstract

The purpose of this study is to analyze the effect of capital adequacy ratio (CAR), loan to deposit ratio (LDR) and inefficiency on non-performing loans at commercial banks in Indonesia. The population used as the object of research amounted to 45 banks, while only 41 banks that fit the research criteria and serve as a research sample. The research period is 2016-2018, so the amount of data observed is 123 data. This study uses panel data with secondary data types. This research was processed by multiple linear analysis of panel data with the help of software e-views version 9.00. The result showed that CAR, LDR, and inefficiency simultaneously affected NPL. Partially, CAR showed a negative result but does not significantly influence NPL. While LDR and inefficiency proved to be a positive and significant effect on NPL.

Author Biographies

Herman Ruslim, Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta

herman.ruslim@gmail.com

Christopher Hartawan Bengawan, Magister Akuntansi FakultasEkonomi dan Bisnis Universitas Tarumanagara, Jakarta

ChristopherHartawanBengawan@gmail.com

References

Abid, L. Quertani, M.N., and Zouari-Ghorbel, S. (2014). Macroeconomic and Bank-Specific Determinants of Household’s Non-Performing Loans in Tunisia: A dynamic panel data. Procedia Economics and Finance, 13, 58-68.

Anwar,C. J., Suneanah. (2016). Pengaruh ROA dan CAR terhadap Kredit Macet (NPL) pada Bank Umum di Indonesia. Jurnal Unitra Ekonomi Qu. Vol 6, No.2 214-235.

Astrini, K.S., Suwendra, I. W., and Suwarna, I. K. (2018). Pengaruh CAR, LDR dan Bank Size terhadap NPL pada Lembaga Perbankan yang Terdaftar di Bursa Efek Indonesia. Bisma: Jurnal manajemen. Vol 4 no. 1, 34-41.

Barus, A.C., and Erick. (2016). Analisis Faktor yang Mempengaruhi Non Performing Loan pada Bank Umum di Indonesia. Jurnal Wira Ekonomi Mikrosil. Vol 6 No. 02, 113-122.

Dewi, K. P., and Ramantha. (2015). Pengaruh Loan Deposit Rasio, Suku Bunga SBI, dan Bank Size Terhadap Nonperforming Loan. E-jurnal Akuntansi Universitas Udayana, 11.3: 909-920.

Dwihandayani, D. (2017). Analisis Kinerja Non Performing Loan (NPL) Perbankan di Indonesia dan Faktor-Faktor Yang Mempengaruhi NPL. Jurnal Ekonomi dan Bisnis. Vol 22 No. 3.265-274.

Ghozali, I. (2013). Aplikasi Analisis Multivariate dengan Program IBM SPSS21. Semarang: Badan Penerbit Universitas Diponegoro.

Gujarati, D.N. (2004). Basic Econometrics, Fourth Edition. United States of America: The McGraw-Hill Companies.

Gumiwang, R. (2019, July 24). Mengenal Duniatex, Raksasa Tekstil yang Tengah Dirundung Krisis. Message posted to https://tirto.id/mengenal-duniatex-raksasa-tekstil-yang-tengah-dirundung-krisis-eeTQ. Diakses tanggal 14 September 2019.

Harutiyansari, D. (2018). Pengaruh Faktor Internal Bank Terhadap Non Performing Loan Dengan Metode Generalized Method Of Moment. Jurnal Manajemen Bisnis. Edisi 1, 27-36.

Jumansyah, M. and Sriyanto, A. (2013). Analisi Pengaruh CAR, BOPO dan ROA Terhadap Non Performance Loan. Jurnal Akuntansi dan Keuangan. Vol 2 No.1, 46-65.

Khadafi, M. (2019, July 23). Gagal Bayar Obligasi, Ini 10 ank Kreditur Anak Usaha Duniatex. Message posted to https://finansial.bisnis.com/read /20190723/90/1127653/gagal-bayar-obligasi-ini-10-bank-kreditur-anak-usaha-duniatex. Diaksestanggal 14 September 2019.

Khumairoh, Kalbuana, N., dan Mulyati, H. (2016). Pengaruh Leverage, Profitabilitas, dan Ukuran Perusahaan Terhadap Nilai Perusahaan. Syariah Paper Accounting FEB UMS. halaman 71- 81.

Kingu, P.S, Macha, S., and Gwahula, R. (2017). Bank Specific Determinants of Non-Performing Loans: Empirical Evidence from Commercial Banks in Tanzania. The International Journal of Business & Management. Vol 5 Issue 12, 18-28.

Makri, V., Tsagkanos, A., and Bellas, A. (2014). Determinants of Non-Performing Loans: The case of the Eurozone. Pandeconomicus, 61(2), 193.

Martina, E. and Prastiwi, D. (2014). Pengaruh Inflasi, Gross Domestic Product, Suku Bunga Kredit, Loan To Asset Ratio, Dan Kualitas Aktiva Produktif Terhadap Non Performing Loan. Junal Ilmu Manajemen. Vol. 2 No.2, 513-524.

Mentari, S.H. (2017). Pengaruh CAR, LDR dan BOPO terhadap Non Performing Loan Bank Umum di Indonesia. STIE Perbanas.

Peraturan Bank Indonesia Nomor 15/2/PBI/2013 Tentang Penetapan Status dan Tindak Lanjut Pengawasan Bank Umum Konvensional.

Peraturan Bank Indonesia No.17/11/PBI/2015 tentang Perubahan Atas Peraturan Bank Indonesia Nomor 15/15/PBI/2013 tentang Giro Wajib Minimum Bank Umum Dalam Rupiah Dan valuta Asing Bagi Bank Umum Konvensional.

Pradana, M. N. R. (2018). Pengaruh Likuiditas dan Variabel Eksternal Terhadap Non Performing Financing pada Bank Syariah. Ejournal STIE Wantara. Vol 13 No. 2, 131-144.

Raharjo, D. P. A., Setiaji, B. and Syamsudin. (2014). Pengaruh Rasio CAR, NPL, LDR, BOPO, dan Nim Terhadap Kinerja Bank Umum Di Indonesia. Jurnal Ekonomi Manajemen Sumber Daya. Vol 15, No.2, 7-12.

Riyadi, S., Iqbal, M., and Lauren, N. (2014). Strategi Pengelolaan Non Performing Loan Bank Umum yang Go Public. Jurnal Dinamika Manajemen. JDM Vol. 6 No.1, pp 84-96.

Samsiah, S., Sari, D. P. and Sandri, S. H. (2019). Pengaruh Dana Pihak Ketiga, CAR, NPL terhadap Penyaluran Kredit Perusahaan Perbankan yang terdaftar pada BEI. Jurnal Akuntansi & Ekonomika. Vol 9 No.2, 167-174.

Sartono, R.A. (2015). Manajemen Keuangan Teori dan Aplikasi Edisi 4. Yogyakarta: BPFE.

Sekaran, U. and Bougie, R. (2013). Research Methods for Bussiness Sixth Edition. Willey.

Setiyaningsih, Juanda, B. and Fariyanti, A. (2015). Faktor-Faktor yang Memperngaruhi Ratio Non Performing Loan (NPL). Jurnal Aplikasi Bisnis dan Manajemen (JABM). Vol. 1 No.1, 23-330.

Surat Edaran Bank Indonesia Nomor 3/30/DPNP Tanggal 14 Desember 2001. Tentang Pedoman Perhitungan Rasio Keuangan.

Surat Edaran Bank Indonesia Nomor 3/30/DPNP.

Susanto, H. and Kholis, N. (2016). Financial Ratio Analysis toward Profitability in Indonesian Banking. Jurnal EBBANK. Vol 7 No. 1, 11-22.

Wati, D., Susyanti, J. and Salim, A. (2018). Pengaruh Rasio Camels dan Bank Size terhadap Non Performing Loan. Jurnal Ilmiah Riset Manajemen. Vol 7 No.10, 36-57.

Widarjono, A. (2013). Ekonometrika : Pengantar dan Aplikasinya disertai Panduan Eviews. Yogyakarta: UPP STIM YKPN.

Winarno, W.W. (2015). Analisis Ekonometrika dan Statistika dengan EViews Edisi 4. Yogyakarta: UPP STIM YKPN.