PENGARUH KINERJA KEUANGAN TERHADAP PERUBAHAN LABA SEBELUM PAJAK PADA INDUSTRI PERBANKAN

Authors

  • Yoyok Prasetyo Universitas Islam Nusantara

DOI:

https://doi.org/10.24127/jf.v5i1.760

Abstract

Penelitian ini bertujuan mengetahui pengaruh variabel bebas, berupa : Capital Adeucy Ratio (CAR), Financing to Deposit Ratio (FDR) dan Non Performing Financing (NPF) terhadap perubahan laba pada bank umum di Indonesia periode 2011-2018. Metode yang digunakan dalam penelitian ini adalah kuantitatif. Digunakan sampel sebanyak 8 bank dari total populasi sebanyak 36 bank umum di indonesia. Hasil penelitian menunjukan bahwa ketiga variabel bebas tidak berpengaruh terhadap perubahan laba bank umum, baik secara parsial maupun simultan. Sehingga disimpulkan bahwa bank umum dalam menaikan laba tidak perlu fakus pada ketiga variabel di atas

References

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Published

2022-11-14

Issue

Vol. 5 No. 1 (2022): APRIL

Section

Articles

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