ANALISIS KINERJA KEUANGAN PERUSAHAAN : PENDEKATAN TERHADAP RASIO KEUANGAN STUDI KASUS PADA PERUSAHAAN PERBANKAN DI BEI

Rina Ani Sapariyah, Ayu Ananta Putri

Abstract


The purpose of this study was to obtain empirical evidence about the significance of the influence of the company's financial performance through financial ratio approach: Net Profit Margin, Debt To Equity, Loans To Deposit Ratio and Return On Equity BOPO of the Banking companies in Indonesia Stock Exchange.               
The population in this study is perusahaa banks whose shares are listed on the Stock Exchange with the study period of 2008 s / d 2010. The number of companies listed on the Stock Exchange of banking by the end of 2010 is 31 Bank. Samples used to determine the census method, ie the entire population is sampled, due to the limited number of samples used in the processing of data pooling methods, where "n" used multiplication of the number of banks (31 banks) with a sample period by the number of 31 banks. Mechanical testing data is to use the classic assumptions of analysis, multiple linear regression, t test, F test, Test Determinansi coefficient.
The results of linear regression obtained regression equation Y = 20.720-0.443 X1 - X2 4.165 - 2.925 X3 + X4 + e 103.898. T test results show that NPM negatively variables and significant impact on ROA in the banking company on the Stock Exchange, DER variable is negative and significant impact on ROE of banking companies on the Stock Exchange, LDR variable is negative and significant impact on ROE of banking companies on the Stock Exchange, BOPO variable has positive and significant impact on ROE of banking companies on the Stock Exchange. F test results showed that the variables that NPM, DER, LDR, and BOPO together to variable ROE of banking companies on the Stock Exchange. The test results R2 (coefficient of determination) note that the value of the coefficient of determination (Adjusted R2) of 0.513 or 51.3% this means 51.3% ROE variation can be explained by the variation of the four independent variables, namely: NPM, DER, LDR, and BOPO while the remaining amount of 48.7% explained by other causes outside the model.

 

Keywordi : Net Profit Margin (NPM),  Debt to Equity Ratio (DER),Loans To Deposito Ratio (LDR), BOPO, dan Return On Equity (ROE).


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