THE EFFECT OF NON-PERFORMA LOAN AND OPERATIONAL COST OF OPERATIONAL INCOME ON EARNING PER SHARE THROUGH RETURN ON IN PT. BANK SAHABAT SAMPOERNA

Authors

  • Dwi Ari Setyowati
  • Suharto Suharto
  • Harry Indratjahyo

10.47742/ijbssr.v1n2p2

Keywords:

Non-Performance Loans (NPL), Operational Costs Operating Income (BOPO), Return On Equity (ROE) , Earning Per Share (EPS)

Abstract

This study aims to: 1) To test and analyze the influence of Non-Performance Loans (NPLs) and Operating Costs Operating Income (BOPO) on Return On Equity (ROE) at PT Bank Sahabat Sampoerna, 2) To test and analyze the influence of Non-Performance Loans ( NPL) and Operational Costs Operating Income (BOPO) on the Earning Per Share (EPS) of PT Bank Sahabat Sampoerna, 3) To test and analyze the effect of Return On Equity (ROE) on the Earning Per Share (EPS)  of PT Bank Sahabat Sampoerna, 4) To test and analyze Non-Performance Loans (NPL) ), on the Earning Per Share (EPS) through PT Bank Sahabat Sampoerna's Return On Equity (ROE) variable and 5) To test and analyze the Operating Cost of Operating Income (BOPO) on the Earning Per Share (EPS)  through PT Bank Sahabat Sampoerna's Return On Equity (ROE).

This study uses secondary data, namely data obtained from the annual report of Bank Sahabat Sampoerna from 2015 - 2018. PT Bank Sahabat Sampoerna with a research sample of 48. The sampling technique uses random sampling techniques. The data analysis method uses descriptive analysis and path analysis.

The results showed that: 1) there was the influence of Non-Performance Loans (NPL) and Operational Income Operating Costs (BOPO) on Return On Equity (ROE) at PT Bank Sahabat Sampoerna, 2) there wasn't an influence of Non-Performance Loans (NPL) and Operating Costs Operational (BOPO) on PT Bank Sahabat Sampoerna's Earning Per Share (EPS), 3) Return on Equity (ROE) not influence on PT Bank Sahabat Sampoerna's Earning Per Share, 4) No Non-Performance Loan (NPL) effect, on the Earning Per Share through the Return On Equity variable (ROE) of PT Bank Sahabat Sampoerna and 5) there is no effect of Operational Income Operating Costs (BOPO) on the Earning Per Share (EPS)  through the Return on Equity (ROE) of PT Bank Sahabat Sampoerna.

Downloads

Download data is not yet available.

References

Agus Indriyo, Gitusudarmo dan Basri. (2002). Manajemen Keuangan. Yogyakarta: BPFE.

Agus Sartono. (2010). Manajemen Keuangan Teori dan Aplikasi. Edisi 4. Yogjakarta: BPFE.

Algifari, (1997), Analisis Statistik Untuk Bisnis; Dengan Regresi, Korelasi Dan Nonparametrik, Yogyakarta; BPFE.

Almilia & Herdiningtyas, (2005), “ Analisis Rasio CAMEL terhadap Prediksi Kondisi Bermasalah Pada Lembaga Perbankan Periode 2000-2002”, Jurnal Akuntansi dan Keuangan, Vol.7, No.2, November.

Aviliani, Hermanto, Maulana dan Hasanah, (2015). The Impact Of Macro Economic Condition On The Bank Is Performance In Indonesia. Buletin Ekonomi Dan Moneter Dan Perbankan, Vol 17. Nomor 4, April 2015.

Bank of Indonesia. (2014). Statistik Ekonomi Indonesia. Bank Indonesia, Jakarta.

Brigham, Eugene dan Joel F Houston, (2010). Manajemen Keuangan II. Jakarta:Salemba Empat.

Christiano, Mario; Parengkuan Tommy; Ivonne Saerang. (2014). Analisis terhadap Rasio-Rasio Keuangan untuk Mengukur Profitabilitas pada Bank-Bank Swasta yang Go Public di Bursa Efek Indonesia. ISSN 2303-1174. Jurnal EMBA. Volume 2. Nomor 4.

Damodaran, Aswath. (2002). Investment Valuation Toll and Technique for Determining The Value of Any Assets, university edition. John Willey and Sons, inc. Newyork.

Danang, Sunyoto. (2013). Metodologi Penelitian Akuntansi. Bandung: PT Refika Aditama Anggota Ikapi.

Daniarto Raharjo, Dul Muid. (2013). Analisis Pengaruh Faktor-Faktor Fundamental Rasio Keuangan Terhadap Perubahan Harga Saham. Volume 2, Nomor 2, Tahun 2013, Halaman 1-11.

Dendawijaya, Lukman, (2005). Manajemen Perbankan, Edisi Kedua, Cetakan Kedua, Ghalia Indonesia, Bogor Jakarta.

Eng, Tan Sau. (2013). Pengaruh NIM, BOPO, LDR, NPL, dan CAR Terhadap ROA Bank Intrnasional dan Bank Nasional Go Public Periode 2007- 2011. Jurnal Dinamika Manajemen. Volume 1, No. 3. Halaman 153- 167.

Fahmi, Irham. (2012). “Analisis Kinerja Keuangan” , Bandung: Alfabeta.

Ghozali, Imam. 2011. “Aplikasi Analisis Multivariate Dengan Program SPSS”. Semarang: Badan Penerbit Universitas Diponegoro.

Hantono (2017), Effect Of Capital Adequacy Ratio (CAR), Loan To Deposit Ratio (LDR), and Non-Performing Loan (NPL) To Return On Assets (ROA) Listed In Banking In Indonesia Stock Exchange. International Journal of Education and Research. Vol.5. No. 1. January.

Husnan, Suad., Enny Pudjiastuti, (2004). Dasar-Dasar Manajemen Keuangan. Edisi Keempat, Yogyakarta, UPP AMP YKPN.

Jihan Aprilia & Siti Ragil Handayani, (2018). Pengaruh Capital Adequancy Ratio, Biaya Operasional Per Pendapatan Operasional, Non Performing loan Dan Loan To Deposit Ratio Terhadap Return On Asets Dan Return On Equity (Studi pada Bank Umum Swasta Nasional Devisa Tahun 2012–2016). Jurnal Administrasi Bisnis (JAB). Vol. 61. No. 3. Agustus.

Jogiyanto. (2008). Teori Portofolio dan Analisis Investasi. Edisi Kelima, BPFE. Yogyakarta.

John, Timothy Amos, (2018), Effect of Non-Performing Loans on Bank Performance of Some Selected Commercial Bank in the Nigerian Banking Sector. International Journal of New Technology and Research. (IJNPR). Vol. 04/4/April. pp. 11-17.

Kartika Wahyu Sukarno, (2006), Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Bank Umum Di Indonesia. Jurnal Studi Manajemen dan Organisasi. Vol. 3 No.2, Juli.

Kasmir. (2013). “Analisis Laporan Keuangan”. Edisi 1. Cetakan ke-6. Jakarta: Rajawali Pers.

Kuncoro dan Suhardjono, (2002), Manajemen Perbankan (Teori dan Aplikasi), Edisi Pertama, Penerbit BPFE , Yogyakarta

Kuncoro, Mudrajad. (2002). Metode Riset untuk Bisnis & Ekonomi. Jakarta: Erlangga.

Lestari, Maharani Ika dan Toto Sugiharto. (2007). Kinerja Bank Devisa Dan Bank Non Devisa Dan Faktor-Faktor Yang Mempengaruhinya. Proceeding PESAT (Psikologi, Ekonomi, Sastra, Arsitek & Sipil). 21-22 Agustus, Vol.2. Fakultas Ekonomi, Universitas Gunadarma.

Mohd. Heikal, Muammar Khaddafi, Ainatul Ummah, (2014). Influence Analysis of Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM), Debt To Equity Ratio (DER), and current ratio (CR), Against Corporate Profit Growth In Automotive In Indonesia Stock Exchange. International Journal of Academic Research in Business and Social Science. Dec 2014. Vol.4. No. 12

Monica, (2019), Analisis Pengaruh CAR, NPL, NIM, BOPO Dan LDR Terhaadap ROE Pada Bank Umum Swasta Nasional Devisa Di Indonesia. Jurnal Manajemen Bisnis dan Kewirausahaan. Vol.3/3, Mei 2019.pp 08-17.

Nahdia Kinanti Muhamad, (2015), Pengaruh CAR, NPL, DAN BOPO Terhadap Profitabilitas Dan Return Saham Pada Bank-Bank Yang Terdaftar Di BEI Tahun 2009-2013. Jurnal EMBA. Vol. 3 No.2. Juni.

Nyarko, (2018), Effects of Non-Performing Loans on the Profitability of Commercial Banks - A Study of Some Selected Banks on the Ghana Stock Exchange. Global Journal of Management and Business Research: Finance. Vol. 18. Issue 2.

Sugiyono, (2016), Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: PT Alfabet.

Swastha, Basu dan Irawan. (2011), Manajemen Pemasaran Modern . Yogyakarta : Liberty.

Syamsuddin, Lukman. (2009). Manajemen Keuangan Perusahaan: Konsep Aplikasi dalam: Perencanaan, Pengawasan, dan Pengambilan Keputusan. Jakarta: Rajawali Pers.

Tandelilin, Eduardus. (2010). Teori Portofolio dan Investasi. Yogyakarta: Kanisius.

Titiek Rachmawati & Dwijono Kristijanto. (2009), Pengaruh Return On Assets (ROA), Return On Equity (ROE), Net Interest Margin (NIM) Dan Rasio Biaya Operasional Pendapatan Operasional (BOPO), Terhadap Harga Saham Bank Di Bursa Efek Indonesia. Jurnal Ilmu Ekonomi dan Manajemen. Vol. 6, No.1.

Wiguna, Robin dan Anastasia Sri Mendari.2008: 10. Pengaruh Earning Per Share Dan Tingkat Bunga SBI Terhadap Harga Saham Pada Perusahaan Yang Terdaftar Di LQ 45 BEI. Jurnal Keuangan dan BisnisVol 6, No.2 : 130-142

Wismaryanto, Sigit Dwi (2013), Pengaruh NPL, LDR, ROA, ROE, NIM, BOPO, Dan CAR Terhadap Harga Saham Pada Sub Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2008 – 2012. Jurnal Manajemen. Vol.3 No.1. Juni.

Downloads

Published

2020-09-28

How to Cite

Setyowati, D. A. ., Suharto, S., & Indratjahyo, H. . (2020). THE EFFECT OF NON-PERFORMA LOAN AND OPERATIONAL COST OF OPERATIONAL INCOME ON EARNING PER SHARE THROUGH RETURN ON IN PT. BANK SAHABAT SAMPOERNA. International Journal of Business and Social Science Research, 1(2), 12-24. https://doi.org/10.47742/ijbssr.v1n2p2

Issue

Section

Articles