Analisis Faktor-Faktor yang Mempengaruhi Pertumbuhan Laba

Abstract

Abstract—This research is based on problems in banking statistics which show that the profit growth of Conventional Bank companies listed on the Indonesia Stock Exchange has fluctuated from 2014 - 2019. This study aims to analyze the effect of Non-Performing Loans (NPL), Sales Rate on Company Profit Growth. Conventional banks that are listed on the Indonesia Stock Exchange for the 2014- 2019 period simultaneously and partially. The population in this study are banking companies listed on the Indonesia Stock Exchange for the period 2014-2019, with the research sample, namely 4 banking companies that are part of State-Owned Enterprises. The sampling technique was using purposive sampling technique. Data were collected through secondary data and processed using multiple linear regression hypothesis testing. The results of multiple linear regression analysis show that Non-Performing Loans (NPLs) have a negative effect on profit growth in Conventional Bank Companies listed on the Indonesia Stock Exchange for the period 2014-2019, for the level of sales it does not significantly affect profit growth at Conventional Bank Companies which listed on the Indonesia Stock Exchange for the period 2014-2019. Simultaneously, Non-Performing Loans (NPL) and the level of sales have a positive effect on profit growth in Conventional Bank companies listed on the Indonesia Stock Exchange for the period 2014-2019 based on the coefficient R2 = 46.8% while 53.2% are influenced by other variables.

Keywords: Non Performing Loan (NPL), Profit Growth, Sales Level.

Abstrak—Penelitian ini didasarkan pada permasalahan pada statistik perbankan yang menunjukkan bahwa pertumbuhan laba pada perusahaan Bank Konvensional yang terdaftar di Bursa Efek Indonesia yang fluktuatif dari tahun 2014 - 2019. Penelitian ini bertujuan untuk menganalisis pengaruh Non Performing Loan (NPL), Tingkat Penjualan terhadap Pertumbuhan Laba Perusahaan Bank Konvensional yang terdaftar di Bursa Efek Indonesia periode 2014-2019 secara simultan dan parsial. Populasi dalam penelitian ini adalah Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia periode 2014-2019, dengan sampel penelitian yaitu 4 perusahaan perbankan yang merupakan bagian dari Badan Usaha Milik Negara. Teknik pengambilan sampel dengan menggunakan teknik purposive Sampling. Data dikumpulkan melalui data sekunder serta di olah menggunakan uji hipotesis regresi linear berganda. Adapun hasil analisis regresi linier berganda yang menunjukkan bahwa Non Performing Loan (NPL) berpengaruh secara negatif terhadap pertumbuhan laba pada Perusahaan Bank Konvensional yang terdaftar di Bursa Efek Indonesia periode 2014-2019, untuk tingkat penjualan tidak berpengaruh secara terhadap pertumbuhan laba pada Perusahaan Bank Konvensioanl yang terdaftar di Bursa Efek Indonesia periode 2014-2019. Secara Simultan Non Performiing Loan (NPL) dan Tingkat penjualan berpengaruh secara positif terhadap pertumbuhan laba pada perusahaan Bank Konvensional yang terdaftar di Bursa Efek Indonesia periode 2014-2019 berdasarkan koefisien R² = 46,8% sedangkan 53,2% di pengaruhi dari variabel lain.

Kata Kunci : Non Performing Loan (NPL), Pertumbuhan Laba, Tingkat Penjualan