Pengaruh Likuiditas Dan Kecukupan Modal Terhadap Profitabilitas Pada PT. BPR Artha Bali Jaya Di Batubulan
DOI:
https://doi.org/10.32795/vol4wamrtno1th24Keywords:
Loan to Deposit Ratio , Capital Adequacy, Capital Adequacy Ratio, Profitability, Return on AssetsAbstract
This study aims to analyze the effect of liquidity, measured by the Loan to Deposit Ratio (LDR), and capital adequacy, measured by the Capital Adequacy Ratio (CAR), on profitability, measured by the Return on Assets (ROA), at PT. BPR Artha Bali Jaya in Batubulan. The data used are secondary data in the form of financial statements for the period 2022-2024. The analytical method applied is multiple linear regression with classical assumption tests, including normality, multicollinearity, autocorrelation, and heteroscedasticity tests. The results indicate that, partially, LDR has a positive and significant effect on ROA, and CAR also has a positive and significant effect on ROA. Simultaneously, LDR and CAR significantly influence ROA, with an adjusted R² value of 0.741, meaning that 74.1% of ROA variation can be explained by these two variables, while the remaining 25.9% is influenced by other factors outside this study. These findings suggest that optimal management of liquidity and capital can enhance the profitability of PT. BPR Artha BaliJaya.
References
Altahtamouni, F. and Alyousef, S. (2021). The effect of liquidity according to the requirements of the basel iii committee on the profitability of banks: evidence from saudi banks. International Journal of Economics and Business Administration, IX(Issue 2), 439-463.
Anggreningsih, K. D. and Negara, M. S. (2021). Pengaruh npl, biaya operasional pendapatan operasional, loan to deposit ratio, dan car terhadap roa. E-Jurnal Manajemen Universitas Udayana, 10(4), 313.
Ariawan, A. (2023). Profitability, liquidity, and financial performance: implications for company value in indonesia’s mining industry. International Journal of Business, Law, and Education, 4(2), 1108-1118.
Banyuaji, H. (2015). Pengaruh BOPO terhadap Profitabilitas (ROA) pada Bank Umum di Indonesia. Jurnal Ekonomi dan Bisnis, 10(2), 123-135
Budiarta, K. and Dewi, S. K. S. (2023). Pengaruh kecukupan modal minimum, struktur modal, profitabilitas, dan ukuran perusahaan terhadap nilai perusahaan. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 14(03), 713-722.
Defri, M. (2012). Pengaruh Capital Adequacy Ratio, Loan to Deposit Ratio, dan Efisiensi Operasional terhadap Profitabilitas Perbankan di Indonesia. Jurnal Akuntansi, 18(3), 422–437.
Dendawijaya, L. (2009). Manajemen Perbankan. Jakarta: Ghalia Indonesia.
Dewi, I. P. (2018). Pengaruh Capital Adequacy Ratio, Non Performing Loan, dan Loan to Deposit Ratio terhadap Profitabilitas Perbankan di Indonesia. Jurnal Ekonomi dan Bisnis, 10(2), 123–135.
Hartanto, D. and Syarif, A. D. (2022). Determinants of commercial bank performance with guarantee interest as moderating variables in banks listed on idx 2016 – 2020. Journal of Social Science, 3(4), 882-897
Kasmir. (2004). Analisis Laporan Keuangan. Jakarta: PT. Raja Grafindo Persada.
Kasmir. (2012:198). Analisis Laporan Keuangan. Jakarta: Rajawali Pers.
Kasmir. (2012:325). Manajemen Perbankan. Jakarta: Rajawali Pers.
Kasmir. (2014). Manajemen Perbankan. Jakarta: PT. RajaGrafindo Persada.
Matanubun, Y. and Wiyarni, W. (2023). Non performing loan as mediation of the effect capital adequacy ratio and loan to deposit ratio on profitability. International Journal of Social Science and Human Research, 6(09).
Moorcy, N. H. (2020). Pengaruh capital adequacy ratio, net interest margin, dan loan to deposit ratio terhadap return on assets pada pt. bank bni (persero), tbk.. Jurnal GeoEkonomi, 11(2), 164-175.
Noor, G. M. F. and Suhendra, E. S. (2024). The effect of capital adequacy ratio (car), loan to deposit ratio (ldr) and non-performing loan (npl) against return on asset (roa) with net interest margin (nim) as an intervening variable in bumn bank listed on the indonesia stock exchange 2018-2022. Journal of Economics, Finance and Management Studies, 07(06).
Prasetyo, A., & Darmawanti, A. (2015). Analisis Pengaruh BOPO terhadap ROA pada Bank Syariah di Indonesia. Jurnal Keuangan dan Perbankan, 19(3), 456-467.
Sanjaya, S. A. K. and Badjuri, A. (2024). Pengaruh tingkat kecukupan modal dan efisiensi operasional terhadap profitabilitas bank dengan risiko kredit sebagai variabel moderasi pada perusahaan perbankan yang terdaftar di bursa efek indonesia tahun 2019– 2022. Jurnal Ilmiah Manajemen, Ekonomi, &Amp; Akuntansi (MEA), 8(1), 1861-1880.
Yulita, V.M.S., Maryono, & Santosa, S. (2020). Analisis Pengaruh Capital Adequacy Ratio (CAR) terhadap Return on Assets (ROA) pada Bank Umum di Indonesia. Jurnal Manajemen dan Bisnis, 15(1), 45-60.
