Pengaruh Kinerja Keuangan Terhadap Pertumbuhan Laba (Studi Kasus Bank Umum Milik Negara (BUMN) yang Terdaftar Di BEI Periode 2015-2019

Abstract

Tujuan penelitian ini dilakuka adalah untuk mengetahui pengaruh kinerja keuangan terhadap pertumbuhan laba pada Bank Umum Milik Negara (BUMN) yang terdaftar di BEI. Populasi dari penelitian ini adalah Bank Rakyat Indonesi (BRI), Bank Negara Indonesia (BNI), Bank Tabungan Negara (BTN), dan Bank Mandiri (BMRI). Periode penelitian ini diambil dari tahun 2015-2019. Teknik analisis yang digunakan adalah regresi linear berganda dengan bantuan Eviews 10. Berdasarkan hasil uji t kinerja keuangan Total Assets Turn Over (TATO) memiliki nilai probabilitas sebesar 0.0063< 0.05 dan nilai thitung -3.255 < 2.110 serta memiliki nilai koefisien -5.945221, maka secara parsial Total Assets Turn Over berpengaruh negatif dan signifikan terhadap pertumbuhan laba. Capital Adequacy Ratio (CAR) memiliki nilai probabilitas sebesar 0.2310 > 0.05 dan nilai thitung 1.256 < 2.110 serta memiliki nilai koefisien 6.851769, maka secara parsial Capital Adequacy Ratio (CAR) berpengaruh positif dan tidak signifikan terhadap pertumbuhan laba. Non Performing Loan (NPL) memiliki nilai probabilitas sebesar 0.00366 < 0.05 dan nilai thitung -2.329 < 2.110 serta nilai koefisien -23.02795, maka secara parsial Non Performing Loan (NPL) berpengaruh negatif dan signifikan terhadap pertumbuhan laba. Berdasarkan uji F, Total Assets Turn Over, Capital Adequacy Ratio, dan Non Performing Loan memiliki nilai probabilitas sebesar 0.031 < 0.05 dan diperoleh nilai Fhitung sebesar 3.380 > 3.10 yang berarti kinerja keuangan Total Assets Turn Over, Capital Adequacy Ratio, Non Performing Loan secara simultan berpengaruh positif dan signifikan terhadap pertumbuhan laba. Nilai koefisien determinasi (R2) sebesar 0.069, sehingga dapat disimpulkan bahwa sebesar 60.9% Pertumbuhan laba dipengaruhi oleh Total Assets Turn Over, Capital Adequacy Ratio, dan Non Performing Loan dan sisanya sebesar 39.1% dipengaruhi oleh faktor-faktor lain. The purpose of this study was to determine the effect of financial performance on profit growth at State-Owned Commercial Banks (BUMN) listed on the IDX. The population of this research is Bank Rakyat Indonesia (BRI), Bank Negara Indonesia (BNI), Bank Tabungan Negara (BTN), and Bank Mandiri (BMRI). The research period was taken from 2015-2019. The analysis technique used is multiple linear regression with the help of Eviews 10. Based on the results of the t-test financial performance Total Assets Turn Over (TATO) has a probability value of 0.0063 < 0.05 and a tcount value of - 3.255 < 2.110 and has a coefficient value of -5.945221, then partially Total Assets Turn Over has a negative and significant effect on profit growth. Capital Adequacy Ratio (CAR) has a probability value of 0.2310 > 0.05 and a tcount value of 1.256 < 2.110 and has a coefficient value of 6.851769, so partially Capital Adequacy Ratio (CAR) has a positive and insignificant effect on profit growth. Non-Performing Loan (NPL) has a probability value of 0.00366 <0.05 and a tcount value of -2.329 <2.110 and a coefficient value of - 23.02795, so partially Non-Performing Loan (NPL) has a negative and significant effect on profit growth. Based on the F test, Total Assets Turn Over, Capital Adequacy Ratio, and Non Performing Loan have a probability value of 0.031 < 0.05 and the Fcount value is 3.380 > 3.10 which means the financial performance of Total Assets Turn Over, Capital Adequacy Ratio, Non Performing Loan simultaneously positive and significant effect on profit growth. The coefficient of determination (R2) is 0.069, so it can be concluded that 60.9% Profit growth is influenced by Total Assets Turn Over, Capital Adequacy Ratio, and Non Performing Loan and the remaining 39.1% is influenced by other factors.