Pengaruh Manajemen Risiko Dan Komite Audit Terhadap Kinerja Keuangan Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia

Abstract

Penelitian ini dilakukan untuk menguji pengaruh variabel Non Performing Loan, Loan to Deposit Ratio, Beban Operasional per Pendapatan Operasional dan Komite Audit terhadap Return On Asset. Penelitian ini menggunakan data sekunder yang bersumber dari laporan keuangan perusahaan perbankan umum tahun 2015-2019 yang diperoleh dari website Bursa Efek Indonesia. Populasi yang digunakan dalam penelitian ini adalah Bank-Bank Umum yang terdaftar di Bursa Efek Indonesia tahun 2015-2019 sebanyak 41 perusahaan dan menggunakan teknik pengambilan sampel purposive sampling, sehingga didapat 22 perusahaan sebagai sampel. Pengolahan data dilakukan dengan alat bantu program statistik SPSS 26. Hasil pengujian menunjukkan bahwa data-data yang digunakan didalam penelitian ini telah memenuhi uji asumsi klasik, yang meliputi: tidak terjadi multikolinearitas, tidak terdapat autokolerasi, tidak terjadi heteroskedastisitas, dan data terdistribusi normal. Dari hasil analisis regresi menunjukkan secara parsial variabel Non Performing Loan, Loan to Deposit Ratio, Komite Audit tidak berpengaruh terhadap Return On Asset, sedangkan variabel Beban Operasional per Pendapatan Operasional berpengaruh positif dan signifikan terhadap Return On Asset. Sedangkan secara simultan, keempat variabel tersebut berpengaruh positif dan signifikan terhadap Return On Asset. This research was conducted to examine the effect of the variables of Non Performing Loan, Loan to Deposit Ratio, Operating Expenses per Operating Income and Audit Committee on Return On Assets. This study uses secondary data sourced from the financial statements of general banking companies for 2015-2019 which were obtained from the Indonesia Stock Exchange website. The population used in this study were commercial banks listed on the Indonesia Stock Exchange in 2015-2019 as many as 41 companies and using a purposive sampling technique, so that 22 companies were obtained as samples. Data processing was carried out using the SPSS 26 statistical program. The test results show that the data used in this study have met the classical assumption test, which includes: there is no multicollinearity, no autocorrelation, no heteroscedasticity, and normally distributed data. The results of the regression analysis show that partially the Non-Performing Loan, Loan to Deposit Ratio, Audit Committee variables have no effect on Return On Assets, while the variable Operating Expenses per Operating Income has a positive and significant effect on Return On Assets. Meanwhile, simultaneously, the four variables have a positive and significant effect on Return On Assets.