THE EFECCT OF NON PERFORMING LOAN (NPL), LOAN TO DEPOSIT RATIO (LDR), INTEREST RATE RISK (IRR) AND OPERATIONAL EPXPENSES FOR OPERATIONAL INCOME ON CAPITAL ADEQUACY RATIO (CAR)
Listya Ningrum, Harry Indradjit, Rimi Gusliana Mais
Sekolah Tinggi Ilmu Ekonomi Indonesia
Abstract
This study aims to examine the effect of Non Performing Loans (NPL), Loans to Deposit Ratio (LDR), Interest Rate Risk (IRR) and Operational Income Operating Expenses (BOPO) on Capital Adequacy Ratio (CAR) in banking companies listing on the Indonesia Stock Exchange (IDX). This research is a quantitative research, which is measured using a panel data regression based method with eviews 10. The population of this study is the banking companies listed on the Indonesia Stock Exchange (BEI) in 2011 until 2018. The sampling is determined based on the purposive sampling method, with the number of samples is 29 banking companies so that the total observations in this study are 232 observations. The data used in this study are secondary data. Data collection techniques using the documentation method through the official website of IDX: www.idx.co.id. Hypothesis testing using t test. The results of the study prove that: Non Performing Loans (NPL) have a positive effect on Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) have a positive effect on Capital Adequacy Ratio (CAR), Interest Rate Risk (IRR), have no effect on Capital Adequacy Ratio (CAR) , and Operating Expenses Operational Income (BOPO) have no effect on Capital Adequacy Ratio (CAR)
Keywords: Capital Adequacy Ratio (CAR),Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), Interest Rate Risk (IRR) and Operational Expense to Operational Income (BOPO)
Topic: Management Accounting