Published: 2025-12-01
Faktor-Faktor yang Mempengaruhi Pertumbuhan Laba pada Perusahaan Perbankan
DOI: 10.35870/jemsi.v11i6.5103
Downloads
Abstract
This study focuses on providing the impact of CAR, NPL, and LDR on profit growth in conventional banks registered with the OJK during the 2021-2023 period. The background of this study is to maintain and strengthen profit growth as the main indicator of bank financial performance. This study uses a quantitative method. Secondary data is obtained from the annual financial reports of 31 banks selected using sampling techniques. Data analysis is carried out with panel data regression using the FEM model according to the Chow and Hausman test. The results of this study show that CAR has a negative but insignificant impact on profit growth with a coefficient of -0.006021 and a probability value of 0.2773, NPL has a significant negative effect with a coefficient of -0.376727 and a probability value of 0.0148, while LDR does not. provide. an effect. significant with a coefficient of -0.001262 and a probability value of 0.6269. The value of the coefficient of determination (R²) of 0.62 indicates that this model can explain 62% of profit growth. The F test shows that the independent variables have a significant influence simultaneously on profit growth, while the t test shows that only NPL has a significant influence partially. This finding is in line with the signaling theory which states that finance can be used as a signal for investors in assessing the company's prospects. This research is expected to provide practical impacts for banks and authorities in policies that support the profitability and stability of the banking sector.
Keywords
Profit Growth ; CAR ; NPL ; LDR
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
-
Issue: Vol. 11 No. 6 (2025)
-
Section: Articles
-
Published: %750 %e, %2025
-
License: CC BY 4.0
-
Copyright: © 2025 Authors
-
DOI: 10.35870/jemsi.v11i6.5103
AI Research Hub
This article is indexed and available through various AI-powered research tools and citation platforms. Our AI Research Hub ensures that scholarly work is discoverable, accessible, and easily integrated into the global research ecosystem. By leveraging artificial intelligence for indexing, recommendation, and citation analysis, we enhance the visibility and impact of published research.
Muhammad Khoirul Mustofa
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Stikubank, Semarang, Jawa Tengah, Indonesia.
Gregorius Anggana Lisiantara
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Stikubank, Semarang, Jawa Tengah, Indonesia.
-
Ardiyanti, D. A., Abbas, D. S., Yahawi, S. H., & Hendriyanto, S. (2022). Pengaruh Pajak Daerah, Retribusi Daerah, Dana Alokasi Umum, Hasil Pengelolaan Kekayaan Daerah Yang Dipisahkan Dan Lain-Lain Pendapatan Asli Daerah Yang Sah Terhadap Pendapatan Asli Daerah Provinsi Jawa Barat. Jurnal Ekonomi dan Manajemen, 2(4), 76-100.
-
Febriyanti, S., & Aini, N. (2022). Faktor-faktor yang mempengaruhi pertumbuhan laba pada bank umum konvensional yang terdaftar di BEI periode tahun 2018-2020. Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan, 5(2), 946–957. https://doi.org/10.32670/fairvalue.v5i2.2340.
-
Ghozali, I. (2021). Aplikasi analisis multivariate dengan program IBM SPSS 25 (10th ed.). Universitas Diponegoro.
-
Guicheldy, A., & Sukartaatmadja, I. (2021). Pengaruh capital adequacy ratio, non performing loan, biaya operasional dan pendapatan operasional terhadap pertumbuhan laba bank. Jurnal Ilmiah Manajemen Kesatuan, 9(1), 131–140. https://doi.org/10.37641/jimkes.v9i1.496.
-
Harahap, S. S. (2016). Analisis kritis atas laporan keuangan (Edisi 01). Raja Grafindo Persada.
-
Hernawati, H., Hariyanto, D., & Safitri, H. (2024). The effect of CAR, NPL and BOPO on ROA with LDR as intervening variable. https://doi.org/10.4108/eai.2-8-2023.2340790.
-
Himawan, H. M., & Andayani, M. (2020). Pengaruh profitabilitas, ukuran perusahaan, dan leverage terhadap nilai perusahaan pada perusahaan properti dan real estate yang go public di Bursa Efek Indonesia periode 2016-2018. Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya, 25–27.
-
Kasmir. (2017). Analisis laporan keuangan (Revisi). Raja Grafindo Persada.
-
Lesmana, I., Suprayogi, A., Saddam, M., Busro, M. A., & Saifuddin, S. (2022). Pengaruh rasio keuangan terhadap pertumbuhan laba. Jurnal Neraca Peradaban, 2(2), 113–122. https://doi.org/10.55182/jnp.v2i2.177.
-
Natalia, E. Y. (2017). Analisis faktor yang mempengaruhi perubahan laba perusahaan perbankan yang terdaftar di BEI. Jurnal EMA, 2(1), 129–142. https://doi.org/10.47335/ema.v2i1.11.
-
Nurul Istiyani, A. R. (2024). Pengaruh rasio keuangan terhadap pertumbuhan laba perusahaan perbankan yang terdaftar di BEI tahun 2020-2022. Jurnal Ilmiah Ecobuss, 12(2), 198–211. https://doi.org/10.51747/ecobuss.v12i2.1969.
-
Puspa, D. R. (2019). Pengaruh CAR, NPL, BOPO, dan LDR terhadap pertumbuhan laba pada bank yang listed di Bursa Efek Indonesia. Jurnal Manajemen & Organisasi Review (Manor), 1(1), 1–11. https://doi.org/10.47354/mjo.v1i1.84.
-
Rahmadani, Y., Andriana, I., & Husni Thamrin, K. M. (2021). Analisis faktor-faktor pertumbuhan laba pada sektor perbankan yang terdaftar di Bursa Efek Indonesia. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 4(1), 162–177. https://doi.org/10.47467/alkharaj.v4i1.554.
-
Rizki, M. (2019). Analyzing the impact of financial ratios on the earnings growth of the banks listed on the Indonesian Stock Exchange. Journal of Business Administration Economic & Entrepreneurship, 1(1), 27–35.
-
Samosir, H., Siregar, R., & Sari, W. P. (2022). Pengaruh tingkat kesehatan bank terhadap pertumbuhan laba perusahaan perbankan yang terdaftar di BEI 2015-2019. Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI), 1(1), 68–79. https://doi.org/10.31289/jbi.v1i1.1062.
-
Sugiyono. (2019). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.
-
Utami, N., Hartono, A., & Ulfah, I. F. (2021). Pengaruh CAR, NPL, BOPO, LDR dan return on asset terhadap pertumbuhan laba pada bank BUMN. Jurnal Ekonomi Syariah Darussalam, 2(2), 2745–8407.
-
Widhyanto, A. A. (2021). Pengelolaan retribusi objek wisata Taman Kyai Langgeng dalam upaya meningkatkan pendapatan asli daerah (PAD) di Kota Magelang (hlm. 1–23).
-
Zahra, S. A., & Supriyadi, A. (2024). Pengaruh NPL, LDR, ROA, NIM, dan CAR terhadap pertumbuhan laba PT Bank Rakyat Indonesia Tbk 2020–2023 (hlm. 4–6).
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.