Savings Growth, Loan Growth, Customer Growth, Non-Performing Loans, and Capital Adequacy Ratio on Profitability

  • Ni Luh Putu Widhiastuti Universitas Mahasaraswati Denpasar
  • I Gusti Agung Arista Pradnyani Universitas Mataram
Keywords: Capital Adequacy Ratio, Credit Growth, Customer Growth, Non-Performing Loans, Profitability, Savings Growth

Abstract

This research intends to analyze the connection between savings growth, loan growth, customer growth, non-performing loans, and the capital adequacy ratio on profitability. The study was conducted on Village Credit Institutions (LPD) in Denpasar city during the period 2021-2022. The sample was selected using purposive sampling, resulting in a total sample of 34 LPDs (Village Credit Institutions) and 68 observations. The data obtained were analyzed using multiple linear regression analysis. The test results prove that growth in savings has a negative impact with profitability, while growth in loans and capital adequacy ratio have a positive affect with profitability. On the other hand, growth in customers and non-performing loan do not affect profitability. It is suggested to add other variables such as BOPO (Operating Expenses to Operating Income), LDR (Loans to Deposit Ratio), or asset growth.

Downloads

Download data is not yet available.

References

Asysidiq, K. M., & Sudiyatno, B. (2022). Pengaruh CAR, NPL, LDR, GDP dan Inflasi terhadap ROA pada Bank Umum Swasta Nasional Devisa yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Jurnal Mirai Management, 7(2), 66–84.

Dendawijaya, L. (2015). Manajemen perbankan (Edisi Kedua). Jakarta: Ghalia.

Dewi, A. A. N., Bagiada, K., & Senimantara, I. N. (2019). Pengaruh pertumbuhan tabungan, deposito dan kredit terhadap profitabilitas pada Lembaga Perkreditan Desa (LPD) di Kecamatan Gianyar periode tahun 2015-2017. Warmadewa Economic Development Journal (WEDJ), 2(1), 1-9. http://dx.doi.org/10.22225/

Dinayanti, N., & Adiputra, I. (2022). Pengaruh pertumbuhan tabungan, jumlah debitur dan kecukupan modal terhadap profitabilitas Lembaga Perkreditan Desa (LPD) di Kecamatan Abang tahun 2018-2021. Jurnal Ilmiah Akuntansi dan Humanika, 12(3), 587–595.

Fahmi, I. (2015). Manajemen perbankan: Konvensional dan syariah. Mitra Wacana Media.

Friskayanti, M. E., Atmaja, A. T., & Musmini, L. S. (2014). Pengaruh tingkat perputaran kas, perputaran kredit, biaya operasional pendapatan operasional (BOPO), kecukupan modal dan jumlah nasabah terhadap profitabilitas (Studi pada LPD Kabupaten Buleleng yang terdaftar pada LPLPD periode 2009-2013). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2(1).

Hendiartha, I. G. N. E. (2015). Pengaruh kecukupan modal, likuiditas, net interest margin dan perputaran kas terhadap profitabilitas pada LPD di Kecamatan Abiansemal. E-Jurnal Manajemen Unud, 4(12), 4135-4159.

Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3, 305-360. https://doi.org/10.1016/0304-405X(76)90026-X

Kasmir. (2014). Analisis laporan keuangan (Edisi Pertama). Jakarta: PT Raja Grafindo Persada.

Kasmir. (2019). Analisis laporan keuangan (Edisi Kedua). Jakarta: PT Raja Grafindo Persada.

Lullah, N., Taswan, & Waruwu, P. (2020). Pengaruh kecukupan modal, loan to deposit ratio, konsentrasi kepemilikan dan ukuran bank terhadap kinerja bank umum. Jurnal Dinamika Akuntansi, Keuangan, dan Perbankan, 9(1), 79-90.

Martiningtiyas, C. R., & Nitinegeri, D. T. (2020). The effect of non-performing loans on profitability in the banking sector in Indonesia. Advances in Economics, Business and Management Research (ICMAE), 151, 64–67. https://doi.org/10.2991/aebmr.k.200915.016

Mukarromah, L., & Badjra, I. B. (2015). Pengaruh pertumbuhan tabungan, deposito, dan kredit terhadap pertumbuhan profitabilitas PT BPR Partakencana Tohpati Denpasar. E-Jurnal Manajemen Unud, 4(8), 2286–2300.

Ozili, P. K. (2015). Determinants of bank profitability and Basel capital regulation: Empirical evidence from Nigeria. Research Journal of Finance and Accounting, 6(2), 124-131.

Pudja, N. M. A. D., & Suartana, I. W. (2014). Pengaruh perputaran kredit, kecukupan modal, dan jumlah nasabah pada profitabilitas. E-Jurnal Akuntansi Universitas Udayana, 8(3), 584-597.

Putri, I. G. A. N. K., & Mustanda, I. K. (2019). Pengaruh kecukupan modal, likuiditas, dan non-performing loan terhadap profitabilitas pada LPD di Kota Denpasar. E-Jurnal Manajemen Universitas Udayana, 8(6), 3360-3389. https://doi.org/10.24843/EJMUNUD.2019.v08.i06.p03

Rachmawati, S., & Marwansyah, S. (2019). Pengaruh inflasi, BI rate, CAR, NPL, BOPO terhadap profitabilitas pada bank BUMN. Jurnal Mantik Penusa, 3(1), 117–122. http://iocscience.org/ejournal/index.php/mantik/article/view/83

Rahmawati, R. W., Zulaihati, S., & Fauzi, A. (2021). Pengaruh LDR, NPL dan ukuran perusahaan terhadap profitabilitas bank yang terdaftar di Otoritas Jasa Keuangan (OJK). Jurnal Akuntansi, Perpajakan dan Auditing, 2(2), 280–294. https://doi.org/10.21009/japa.0202.06

Rusnaini, S., Hamirul, & Ariyanto. (2019). Non-performing loan (NPL) dan return on asset (ROA) di Koperasi Nusantara Muara Bungo. JIMEA (Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 3(1), 1-18.

Sartono. (2015). Manajemen keuangan (Cetakan ke-6). Yogyakarta: BPFE Yogyakarta.

Sedana, K. A., Purnawati, I. G. A., & Wahyuni, M. A. (2017). Analisis tingkat perputaran kas, jumlah kredit, jumlah simpanan, jumlah nasabah, jumlah tenaga kerja, dan jumlah NPL terhadap profitabilitas pada PT. BPR Nusambah Kubutambahan periode 2011-2015. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi Undiksha, 8(2). https://doi.org/10.23887/jimat.v8i2.11568

Soesetio, Y., Waffiudin, W., Rudiningtyas, D. A., & Siswanto, E. (2022). Determinants of profitability on Indonesian’s small commercial banking. Jurnal Dinamika Akuntansi, 14(1), 1–16. https://doi.org/10.15294/jda.v14i1.33532

Sujarweni, V. W. (2019). Analisis laporan keuangan: Teori, aplikasi, dan hasil penelitian. Yogyakarta: Pustaka Baru Press.

Sunaryo, D. (2020). The effect of capital adequacy ratio (CAR), net interest margin (NIM), non-performing loan (NPL), and loan to deposit ratio (LDR) against return on asset (ROA) in general banks in Southeast Asia 2012-2018. Ilomata International Journal of Management, 1(4), 149–158.

Taswan. (2017). Akuntansi perbankan transaksi dalam valuta asing. Yogyakarta: UPP STIM YKPN.

Widhiastuti, N. L. P., & Andayani, W. R. D. (2022). Kinerja keuangan lembaga perkreditan rakyat sebelum pandemi COVID-19. EKOBIS: Jurnal Ilmu Manajemen dan Akuntansi, 10(1), 59-73. https://doi.org/10.36596/ekobis.v10i1.750

Published
2024-06-10
How to Cite
Widhiastuti, N. L., & Pradnyani, I. G. A. A. (2024). Savings Growth, Loan Growth, Customer Growth, Non-Performing Loans, and Capital Adequacy Ratio on Profitability. Equity: Jurnal Ekonomi, 12(1), 20-30. https://doi.org/10.33019/equity.v12i1.246