Pengaruh Risiko Kredit dan Tingkat Kecukupan Modal Terhadap Tingkat Profitabilitas Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia

Abstract

This study aimed to examine the effect of credit risk, as measured by non performing loan,and capital adequacy as measured by the capital adequacy ratio to the level of profitability (return on assets) in the banking companies listed on the Indonesia Stock Exchange (IDX ).

This study considered the causative research. The population in this study are all banking companies listed on the Stock Exchange in 2006 until 2010. While the sample was determined by the method of purposive sampling to obtain a sample of 21 companies. Types of data used is secondary data obtained from www.idx.co.id. The method of analysis used is multiple regression analysis.

Based on the results of multiple regression analysis with a significance level of 5%, the results of the study concluded: (1) non performing loan has a negative and significant effect on the level of profitability in the banking companies listed on the Indonesia Stock Exchange with the β coefficient is negative amounted to -0.476 and 0.000 significance value <0.05, (2) capital adequacy ratio has earnings per share has a positive and significant effect on the level of profitability in the banking companies listed on the Indonesia Stock Exchange with the β coefficient is positive amounted to 0.245 and significance value 0.024< 0.05.

Based on the above results, it is suggested: (1) For the company, it can be used as consideration in maximizing the level of profitability, (2) For academics and researchers turn, can increase an empirical and scientific evidence regarding non performing loan and Capital Adequacy Ratio to  the level of profitabilit, which can be input in line with this research.

Keywords : Non Performing Loan, Capital Adequacy Ratio, Return On Assets