Jurnal Ilmiah Akuntansi dan Bisnis
Vol 13 No 2 (2018)

Pertumbuhan Laba Pada Lembaga Perkreditan Desa

Ketut Sujana (Fakultas Ekonomi dan Bisnis, Universitas Udayana)
I Made Sadha Suardhika (Fakultas Ekonomi dan Bisnis, Universitas Udayana)
A.A.N.B. Dwirandra (Fakultas Ekonomi dan Bisnis, Universitas Udayana)



Article Info

Publish Date
06 Jul 2018

Abstract

Village Credit Institution (LPD) operates as banking and the performance measurement (for the health level) is like a bank, although LPD is not a bank. The positive profit growth reflects the LPD will be able to grow in its operations. This research has objectives to determine the effect of Capital, Asset, Earning, Liquidity (CAEL) and Non Performing Loan (NPL) to affect the profit growth in LPD. Empirical studies were conducted on LPDs in Badung-Bali Regency in the period of 2013-2015 with the sample amount of 53 LPDs. The data used in this research is secondary data, which was obtained from Lembaga Pemberdayaan Lembaga Perkreditan Desa Kabupaten (LPLPDK) Badung and some were obtained from LPD directly. The analysis technique used is multiple linear regressions. The result in this research showed that BOPO has negatif effect to the profit growth. Meanwhile, CAR, KAP, PPAP, ROA, LACLR, LDR, and NPL do not significantly affect the profit growth. Keywords: Village Credit Institution (LPD), CAEL, NPL, profit growth

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Journal Info

Abbrev

jiab

Publisher

Subject

Economics, Econometrics & Finance

Description

JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control ...