Muntaqiah, Kiki (2025) HUBUNGAN RASIO KEUANGAN (NPL, LDR, Size, BOPO) TERHADAP KINERJA KEUANGAN PERBANKAN PADA BANK KONVENSIONAL YANG DIMODERASI OLEH TINGKAT SUKU BUNGA (Studi Kasus pada Perusahaan Perbankan Konvensional yang terdaftar di Bursa Efek Indonesia 2014 – 2023). Master thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to analyze the effect of financial ratios on banking financial performance as measured by Return on Assets (ROA), as well as to examine the moderating role of interest rates in this relationship. The study was conducted on 9 conventional banks listed on the Indonesia Stock Exchange during the period 2014– 2023, using a quantitative approach and panel data regression methods with Fixed Effect Generalized Least Squares (FGLS) estimation. The independent variables in this study are Non-Performing Loan Gross (NPLG), Non-Performing Loan Net (NPLN), Loan to Deposit Ratio (LDR), Operating Expenses to Operating Income (BOPO), and bank size (Size). Meanwhile, the Bank of Indonesia benchmark interest rate (BI Rate) is used as the moderating variable. This study is based on Signaling Theory, which explains that financial ratios can serve as signals to investors regarding the quality of management and the financial prospects of a company. The results show that most financial ratios have a significant effect on ROA, both directly and when moderated by interest rates. NPLG, LDR, Size, and BOPO show significant effects, while NPLN is not significant in the moderation model. The interaction between interest rates and financial ratios strengthens or weakens the financial signals received by the market. Eleven out of 14 hypotheses were found to be significant. The implications of this study highlight the importance of operational efficiency, credit risk management, and adaptive funding strategies in response to interest rate conditions. This research contributes to the literature on banking financial management and serves as a reference for bank managers and regulators in making decisions based on financial signals.
| Item Type: | Thesis (Master) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menganalisis pengaruh rasio keuangan terhadap kinerja keuangan perbankan yang diukur melalui Return on Assets (ROA), serta menguji peran moderasi suku bunga dalam hubungan tersebut. Penelitian dilakukan pada 9 bank konvensional yang terdaftar di Bursa Efek Indonesia selama periode 2014–2023, dengan pendekatan kuantitatif dan metode regresi data panel menggunakan estimasi Fixed Effect Generalized Least Squares (FGLS). Variabel independen dalam penelitian ini adalah Non Performing Loan Gross (NPLG), Non Performing Loan Net (NPLN), Loan to Deposit Ratio (LDR), Biaya Operasional terhadap Pendapatan Operasional (BOPO), dan ukuran bank (Size). Sementara itu, suku bunga acuan Bank Indonesia (BI Rate) digunakan sebagai variabel moderasi. Penelitian ini didasarkan pada Teori Signaling, yang menjelaskan bahwa rasio keuangan dapat menjadi sinyal bagi investor mengenai kualitas manajemen dan prospek keuangan perusahaan. Hasil penelitian menunjukkan bahwa sebagian besar rasio keuangan berpengaruh signifikan terhadap ROA, baik secara langsung maupun ketika dimoderasi oleh suku bunga. NPLG, LDR, Size, dan BOPO menunjukkan pengaruh signifikan, sementara NPLN tidak signifikan dalam model moderasi. Interaksi antara suku bunga dan rasio keuangan memperkuat atau memperlemah sinyal keuangan yang diterima oleh pasar. Sebanyak 11 dari 14 hipotesis dinyatakan signifikan. Implikasi dari penelitian ini menunjukkan pentingnya efisiensi operasional, pengelolaan risiko kredit, dan strategi penyaluran dana yang adaptif terhadap kondisi suku bunga. Penelitian ini memberikan kontribusi dalam literatur manajemen keuangan perbankan serta menjadi acuan bagi manajer bank dan regulator dalam mengambil keputusan berbasis sinyal keuangan. | |||||||||
| Uncontrolled Keywords: | ROA, NPL, LDR, Size, BOPO, Interest Rate, Conventional Banking, Financial Ratios, Moderation ROA, NPL, LDR, Size, BOPO, Suku Bunga, Perbankan Konvensional, Rasio Keuangan, Moderasi | |||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 08 Pascasarjana > 61101-Magister Manajemen |
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| Depositing User: | KIKI MUNTAQIAH | |||||||||
| Date Deposited: | 22 Aug 2025 04:38 | |||||||||
| Last Modified: | 22 Aug 2025 04:38 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/54195 |
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