ANALISIS PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS BANK DI BURSA EFEK INDONESIA TAHUN 2017-2021

Abstrak

ABSTRAK

Tujuan penelitian ini adalah: (1) Mengukur dan menguji pengaruh Assets
size terhadap Return On Asset (2) Mengukur dan menguji pengaruh current Ratio
terhadap Return On Asset (3) Mengukur dan menguji pengaruh leverage berpengaruh
terhadap Return On Asset (4)Mengukur dan menguji pengaruh Loan to Deposit Ratio
terhadap Return On Asset.
Penelitian dilakukan pada perbankan yang terdaftar pada Bursa Efek Indonesia
(BEI). Populasi yang digunakan dalam penelitian ini adalah seluruh perbankan yang
terdaftar di BEI periode tahun 2017-2021 sebanyak 42 perbankan. Pengambilan sampel
berdasakan Peraturan Otoritas Jasa Keuangan Nomor 63/POJK.03/2020, tentang
Pelaporan Bank Umum, sehingga diperoleh 36 sampel. teknik pengambilan sampel
dengan metode purposive random sampel.
Hasil penelitian ditemukan bahwa Assets size, return to total assets ratio, dan loan
to deposit ratio berpengauh positif dan signifikan terhadap Return On Asset Bank yang
tercatat di BEI, sedangkan current ratio berpengaruh negatif dan signifikan terhadap
Return On Asset Bank yang tercatat di BEI.
Variasi Return On Asset Bank yang tercatat di BEI dapat dijelaskan oleh variasi
variabel Assets size, current raio, return to total assets ratio, dan loan to deposit ratio
sebesar 29,70%. Sedangkan sisanya 70,30% dijelaskan oleh variabel lain di luar model
penelitian ini.

ABSTRACT

The purposes of this research were: (1) Measuring and testing the effect of
asset size on Return On Assets (2) Measuring and testing the effect of the current ratio
on Return On Assets (3) Measuring and testing the effect of leverage on Return On
Assets (4) Measuring and testing the effect of Loan to Deposit Ratio on Return On
Assets.
The research was conducted on banks listed on the Indonesia Stock Exchange
(IDX). The population used in this study were all banks registered on the IDX for the
2017-2021 period, totaling 42 banks. Sampling was based on Financial Services
Authority Regulation Number 63/POJK.03/2020, concerning Commercial Bank Reporting,
so that 36 samples were obtained. sampling technique with purposive random sample
method.
The results of the study found that Assets size, return to total assets ratio, and loan
to deposit ratio had a positive and significant effect on a Bank's Return On Assets listed
on the IDX, while the current ratio had a negative and significant effect on a Bank's
Return On Assets listed on the IDX.
Variations in Return On Assets of Banks listed on the IDX can be explained by
variations in the variable Assets size, current ratio, return to total assets ratio, and loan to
deposit ratio of 29.70%. While the remaining 70.30% is explained by other variables
outside this research model.