Analisis Pengaruh Rasio BOPO, CAR, dan NPL Terhadap CKPN Atas Kredit Yang Diberikan Pada Sektor Perbankan di BEI

Pramesti, Vhira Amanda Tetania (2022) Analisis Pengaruh Rasio BOPO, CAR, dan NPL Terhadap CKPN Atas Kredit Yang Diberikan Pada Sektor Perbankan di BEI. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tujuan dari adanya implementasi PSAK 71 adalah untuk mengubah metode perhitungan atas cadangan kerugian penurunan nilai aset keuangan. Penelitian ini ditujukan untuk mengetahui pengaruh rasio beban operasional pendapatan operasional, capital adequacy rasio dan non performing loan terhadap cadangan kerugian penurunan nilai atas kredit yang diberikan di sektor perbankan di bursa efek Indonesia. Penelitian ini merupakan penelitian bersifat kuantitatif dengan data sekunder yaitu laporan keuangan perusahaan yang telah ter-publish di bursa efek Indonesia maupun website perusahaan. Metode penelitian sample menggunakan purposive sampling, terdiri dari 51 perusahaan yang terdaftar diBursa Efek Indonesia. Teknik analisis yang digunakan dalam penelitian ini menggunakan analisis linear berganda dengan menggunakan aplikasi STATA 17 dengan tingkat signifikansi sebesar 5% atau 0,05. Hasil dari penelitian ini menunjukkan bahwa Rasio Beban Operasional Pendapatan Operasional berpengaruh positif terhadap Cadangan Kerugian Penurunan Nilai, Capital Adequacy Rasio berpengaruh negatif terhadap Cadangan Kerugian Penurunan Nilai dan Non Performing Loan berpengaruh positif terhadap Cadangan Kerugian Penurunan Nilai. Implikasi terhadap perbankan dengan adanya implementasi PSAK 71, selain meningkatnya CKPN, akan berdampak juga terhadap rasio-rasio keuangan yang akan mempengaruhi kinerja keuangan. / The purpose of implementing PSAK 71 is to change the calculation method for allowance for impairment losses on financial assets. This research is intended to determine the effect of the rasio of operating expenses operating income, capital adequacy rasio and non performing loans on the allowance for impairment losses on loans extended in the banking sector on the Indonesian stock exchange. This research is a quantitative research with secondary data, namely the company's financial statements that have been published on the Indonesian stock exchange and the company's website. The sample research method used purposive sampling, consisting of 50 companies listed on the Indonesia Stock Exchange. The analytical technique used in this study uses multiple linear analysis using the STATA 17 application with a significance level of 5% or 0.05. The results of this study indicate that the operating expenses operating income rasio has a positive effect on Allowance for Impairment Losses, Capital Adequacy Rasio has a negative effect on Allowance for Impairment Losses and Non Performing Loan has a positive effect on Allowance for Impairment Losses. The implications for banking with the implementation of PSAK 71, in addition to increasing CKPN, will also have an impact on financial rasios which will affect financial performance.

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