Determinan pertumbuhan laba dengan return on assets (ROA) sebagai variabel intervening pada perbankan yang terdaftar di bursa efek Indonesia periode 2017-2020

Sari, Ika Puspita (2021) Determinan pertumbuhan laba dengan return on assets (ROA) sebagai variabel intervening pada perbankan yang terdaftar di bursa efek Indonesia periode 2017-2020. Masters (S2) thesis, Wijaya Kusuma Surabaya University.

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Abstract

Profit growth is critical for a company's success since profit growth reflects the company's performance. The goal of this research was to look into and assess the direct effect of the variables CAR, NIM, LDR, and ROA on profit growth, as well as the indirect effect of the factors CAR, NIM, and LDR on profit growth via ROA. This is a quantitative analysis with a population of 39 banking businesses that are listed on the IDX for the period 2017-2020. Purposive sampling was performed, and a total of 17 companies were sampled. Path Analysis is the data analysis technique that was used. The findings of this study show that NIM has an impact on ROA. While CAR and LDR have no effect on ROA, they do have a direct impact. The results of the indirect effect through ROA show that NIM has a significant effect on profit growth while CAR, LDR have no significant effect on profit growth, and the results of the direct effect through ROA show that NIM has a significant effect on profit growth while CAR, LDR have no significant effect on profit growth. Keywords: CAR, NIM, LDR, ROA, Profit Growth ABSTRAK Pertumbuhan laba sangat penting bagi keberhasilan perusahaan karena pertumbuhan laba mencerminkan kinerja perusahaan. Penelitian ini bertujuan untuk melihat dan menilai pengaruh langsung variabel CAR, NIM, LDR, dan ROA terhadap pertumbuhan laba, serta pengaruh tidak langsung faktor CAR, NIM, dan LDR terhadap pertumbuhan laba melalui ROA. Penelitian ini merupakan analisis kuantitatif dengan populasi 39 pelaku usaha perbankan yang terdaftar di BEI periode 2017-2020. Pengambilan sampel dilakukan secara purposive sampling, dengan jumlah sampel sebanyak 17 perusahaan. Analisis Jalur adalah teknik analisis data yang digunakan. Temuan penelitian ini menunjukkan bahwa NIM berpengaruh terhadap ROA. Sementara CAR dan LDR tidak berpengaruh terhadap ROA, mereka memiliki dampak langsung. Hasil pengaruh tidak langsung melalui ROA menunjukkan bahwa NIM berpengaruh signifikan terhadap pertumbuhan laba sedangkan CAR, LDR tidak berpengaruh signifikan terhadap pertumbuhan laba, dan hasil pengaruh langsung melalui ROA menunjukkan NIM berpengaruh signifikan terhadap pertumbuhan laba sedangkan CAR, LDR tidak berpengaruh signifikan terhadap pertumbuhan laba. Kata Kunci : CAR, NIM, LDR, ROA, Pertumbuhan Laba

Item Type:	Thesis (Masters (S2))
Uncontrolled Keywords:	CAR, NIM, LDR, ROA, Profit Growth
Subjects:	A General Works > AC Collections. Series. Collected works A General Works > AI Indexes (General) A General Works > AM Museums (General). Collectors and collecting (General) A General Works > AS Academies and learned societies (General) A General Works > AZ History of Scholarship The Humanities
Divisions:	Faculty of Economic and Business > Master In Accounting Study Program
Depositing User:	44 ika puspita sari
Date Deposited:	10 Sep 2021 03:43
Last Modified:	10 Sep 2021 03:43
URI:	http://erepository.uwks.ac.id/id/eprint/9593

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