Prosiding Konferensi Ilmiah Akuntansi IX
MENGUKUR KINERJA BANK UMUM KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2020
Abstract
The aims of this study are to analyze the impact of the Bank’s Ratio that is capital adequacy ratio (CAR), non performing loan (NPL), net interest margin (NIM), and loan to funding ratio (LFR) to financial performance (return on asset (ROA)) in conventional banking company especially BUKU 3 and BUKU 4 listed on The Indonesia Stock Exchange (IDX) for years 2017-2020. This study uses a sample of 64 from 16 of conventional banking company especially BUKU 3 and BUKU 4 for 4 years. The method of the research are using a descriptive analyze and double regression linear, while determining the sample using a purposive sampling method. The results of this study are CAR and LFR does not partially effect financial performance (ROA), but NPL does partially has a negative effect on financial performance (ROA) and NIM does partially has a positive effect on financial performance (ROA).
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