PENGARUH NPL DAN BOPO TERHADAP PROFITABILITAS PADA BANK UMUM KONVENSIONAL PADA MASA PANDEMI COVID 19
DOI:
https://doi.org/10.55606/jaemb.v3i2.1694Keywords:
banking performance ratios, profitabilityAbstract
This study aims to determine the effect of Non-Performing Loans (NPL) and Operational Costs and Operating Income (BOPO) on Profitability carried out at Conventional Commercial Banks during the 2020 Covid-19 pandemic. This study uses secondary data obtained from financial reports and data other financials for the 2020 Quarterly period taken via the web www.ojk.go.id. The sample in this study is Financial Reports for Quarters I to IV of 2020 at conventional commercial banks with a total of 149 samples. The results showed that NPL had a significant negative effect on ROA profitability and BOPO had no significant effect on ROA profitability.
References
D. Bagus, M. Wibowo, and E. Setiawati, “ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS (Studi Empiris pada Bank Badan Usaha Milik Negara Konvensional di Indonesia tahun 2012-2021),” Eqien - J. Ekon. dan Bisnis, vol. 11, no. 1, pp. 1497 – 1506–1497 – 1506, Aug. 2022, doi: 10.34308/EQIEN.V11I1.894.
D. O. Y. A. and R. D. Sampurno, Hachinan tte sore wa naidesho. 19., vol. 9, no. 2. Kadokawa, 2020. Accessed: Dec. 18, 2022. [Online]. Available: https://ejournal3.undip.ac.id/index.php/djom/article/view/30303
E. Rohimah, M. Prodi, and A. Unsurya, “ANALISIS PENGARUH BOPO, CAR, DAN NPL TERHADAP ROA PADA BANK BUMN TAHUN 2012-2019 (Studi pada Bank BUMN yang Go Public di Bursa Efek Indonesia),” J. Ilm. Mhs. Akunt., vol. 1, no. 2, pp. 133–145, Jun. 2021, Accessed: Dec. 18, 2022. [Online]. Available: https://jom.universitassuryadarma.ac.id/index.php/jima/article/view/39
A. S. Dewi, “Pengaruh CAR, BOPO, NPL, NIM, dan LDR terhadap ROA pada Perusahaan di Sektor Perbankan yang Terdaftar di BEI Periode 2012-2016,” J. PUNDI, vol. 1, no. 3, Mar. 2018, doi: 10.31575/JP.V1I3.55.
Dendawijaya, Manajemen Perbankan. Jakarta: Ghalia Indonesia, 2005.
E. Setiawati, F. Ekonomi dan Bisnis, U. Muhammadiyah Surakarta, and D. Ilham Nur Rois, “PENGARUH KECUKUPAN MODAL, RISIKO PEMBIAYAAN, EFISIENI OPERASIONAL DAN LIKUIDITAS TERHADAP PROFITABILITAS (Studi Pada Bank Syariah dan Bank Konvensional di Indonesia),” Ris. Akunt. dan Keuang. Indones., vol. 2, no. 2, pp. 109–120, Sep. 2017, doi: 10.23917/REAKSI.V2I2.4886.
A. Sartono, “Manajemen Keuangan teori dan Aplikasi edisi 4,” Yogyakarta Bpfe, 2010.
Kasmir, Analisis Laporan Keuangan. Jakarta: PT. Raja Grafindo Persada, 2011.
E. F. Brigham, Dasar-dasar manajemen keuangan buku 1 / Eugene F. Brigham, Joel F. Houston ; Penerjemah: Ali Akbar Yulianto, Ed. 10. Salemba Empat, 2006.
W. Hardiyanti, B. Febriatmoko, S. Wulandari, and M. A. Ma’sum, “Identification of Southeast Asian Banking Performance,” Proc. 3rd Int. Conf. Banking, Accounting, Manag. Econ. (ICOBAME 2020), vol. 169, pp. 385–388, Mar. 2021, doi: 10.2991/AEBMR.K.210311.077.
Sugiyono, “Metode Penelitian Kuantitatif Kualitatif dan R&D,” CV. Alf. Bandung, p. 25, 2008.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.