PENGARUH BOPO, NPL, NIM DAN CAR TERHADAP KINERJA KEUANGAN BANK (STUDI PADA BANK-BANK YANG LISTED DI BURSA EFEK INDONESIA)

  • Bambang Sudiyatno
  • Rini Setiyowati

Abstract

The purpose of this study is to analyze the influence of BOPO, NPL, NIM and CAR on the
financial performance of banks listed on the Indonesia Stock Exchange in the period 2006 to 2009.
Samples were taken based on purposive sampling of 28 banking companies with the following
criteria: the company issued financial statements for four consecutive years ie 2006 to 2009. The
type of data used are secondary data and data collection methods through technical
documentation. Analysis technique used is normality test, the classical assumption, and multiple
linear regression based on the merging of data time series and cross section called the polled
data. The results showed that variables significantly and negatively related BOPO against the
bank's financial performance, the NPL variable has negative and significant impact on the
financial performance of banks, NIM variable has positive and significant impact on the financial
performance of banks and CAR does not affect the bank's financial performance. The ability of the
bank's financial performance could be explained by variables BOPO, NPL, NIM and the CAR of
97.5%, Sebagimana shown by the Adjusted R-Square of 0.975. The remaining 2.5% is explained by
other factors outside the model.

Key Words: BOPO, Non-Performing Loans, Net Interest Margin, Capital Adequacy Ratio and the
bank's financial performance.

How to Cite
Sudiyatno, B., & Setiyowati, R. (1). PENGARUH BOPO, NPL, NIM DAN CAR TERHADAP KINERJA KEUANGAN BANK (STUDI PADA BANK-BANK YANG LISTED DI BURSA EFEK INDONESIA). Dinamika Akuntansi Keuangan Dan Perbankan, 1(1). Retrieved from https://www.unisbank.ac.id/ojs/index.php/fe9/article/view/919