PENGARUH RISIKO KREDIT, STRUKTUR MODAL, DAN LIKUIDITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

  • Rifda Ayu Aztari
  • Farida Idayati

Abstract

This research aimed to examine the effect of credit risk, capital structure, and liquidity on profitability. The credit risk was measured by Non-Performing Loan (NPL), the capital structure was measured by Capital Adequacy Ratio (CAR), and liquidity was measured by Loan to Deposit Ratio (LDR). The research was quantitative. Furthermore, the population was banking companies that were listed on the Indonesia Stock Exchange (IDX). The data collection technique used purposive sampling in which the sample was based on the criteria given. In line with that, there were 30 banking companies as the sample during three years (2019-2021). In total, there were 90 observation data. Moreover, the data analysis technique used multiple linear regressions with SPSS 26. The research result indicated that credit risk did not affect profitabilitas. Iit meant credit risk was not the main determinant of the increase in profitability. However, the capital structure had a positive effect on profitabilitas. This meant banking companies could meet capital adequacy measured the success in obtaining profitability. Likewise, liquidity had a positive effect on profitabilitas. In other words, banking companies were able to carry out their operational activities by fulfilling obligations and channeling credit to third parties. As consequence, it generated profitability.

Published
2023-05-31