PENGARUH LOAN TO DEPOSIT RATIO, NON PERFORMING LOAN, DEBT TO EQUITY RATIO, MANAJEMEN LABA TERHADAP KINERJA KEUANGAN BPD 2018-2022

Resita Wahyuni; Nurshadrina Kartika Sari; Mainatul Ilmi

doi:10.31967/riemba.v2i1.1053

Resita Wahyuni Institut Teknologi dan Sains Mandala
Nurshadrina Kartika Sari Institut Teknologi dan Sains Mandala
Mainatul Ilmi Institut Teknologi dan Sains Mandala

DOI: https://doi.org/10.31967/riemba.v2i1.1053

Keywords: Debt to Equity Ratio, Earnings Management, Financial Performance, Loan to Deposit Ratio, Non Performing Loan

Abstract

This research aims to analyze the influence of financial ratios and earnings management on bank financial performance which is projected using ROA. Financial ratios include LDR, NPL, DER. This research usesnon-probability sampling with typepurposive sampling to retrieve population data from the financial reports of Regional Development Banks registered with the OJK for 2018-2022. The data analysis methods used are descriptive statistics, classical assumption testing, multiple linear regression analysis, hypothesis testing and determinant coefficient analysis (R2). The results of this research show that the NPL variable partially influences financial performance, while the LDR, DER and earnings management variables have no influence on financial performance. Meanwhile, simultaneously the LDR, NPL, DER and earnings management variables have no effect on financial performance. Based on the results of the coefficient of determination (R2), the contribution of the independent variable to the dependent variable has a value of 34.1%.