ANALISIS RASIO INETERNAL PERUSAHAAN YANG BERPENGARUH TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR PERBANKAN KONVENSIONAL

Abstract

The bank's financial performance can be assessed from several indicators, one of the main indicators used as the basis for the assessment is the bank's financial statements. Based on the financial statements, a number of financial ratios can be calculated which are commonly used as a basis for assessing the soundness of a bank. Financial ratios are the results of calculations of bank financial data, which are used to explain the relationship between financial data. Financial ratios that can measure financial performance, can be referred to as internal ratios. The purpose of this study was to determine the effect of Net Interest Margin (NIM), Net Performing Loans (NPL), Loan to Deposit Ratio (LDR), and Capital Adequacy Ratio (CAR) on Return on Assets (ROA). The study uses quantitative methods by taking samples of conventional commercial banking companies listed on the Indonesia Stock Exchange from 2016 to 2018. The sampling technique in this study was purposive sampling with a sample of 19 banking companies. Data analysis techniques used descriptive analysis with panel data regression models using eviews 10. The results showed that the Net Interest Margin (NIM) had a significant positive effect on Return On Assets (ROA), so that banking companies had to keep NIM at a high ratio by maintaining loan asset quality and operating expense efficiency; Non Performing Loans (NPLs) have a significant negative effect on profitability (ROA), so as to increase Return On Assets (ROA) banking companies must keep their Net Performing Loans (NPLs) at a low ratio by suppressing the existence of problem loans through loan restructuring; Loan To Deposit Ratio (LDR) has no effect on Return On Assets (ROA), so that banking companies must increase lending so that profits from loan interest obtained will increase, but lending must be done prudentially and compliance so as not to cause non-performing loans; and Capital Adequacy Ratio (CAR) has no effect on profitability (ROA), so banks must improve efficiency and reduce problem financing.