E-Jurnal Akuntansi Universitas Udayana
Vol 13 No 1 (2015)

PENGARUH KECUKUPAN MODAL, TINGKAT EFISIENSI, RISIKO KREDIT, DAN LIKUIDITAS PADA PROFITABILITAS LPD KABUPATEN BADUNG

Made Windi Ariani (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Putu Agus Ardiana (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
28 Oct 2015

Abstract

LPD as a driver of economic development in the traditional village environment has an important role to improve the welfare of rural communities in particular manners. The existence of LPD in Badung regency has increased. These developments must be followed by good financial performance in which the views of the ability to generate profit by LPD. Inconsistencies regarding the profitability derived from the results of previous studies, the researchers aimed to investigate the effect of capital adequacy, efficiency rate, credit and liquidity risk on profitability. The study was conducted in LPD Badung with proportional random sampling method in order to obtain a total sample of 94 units of LPD. The analysis technique used is multiple linear regression analysis. Based on the test results it can be concluded that the capital adequacy ratio (CAR) has no effect on profitability (ROA), the level of efficiency (ROA) negative effect on profitability, credit risk (NPL) negative effect on profitability (ROA), and liquidity (LDR) has positive effect on profitability.

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Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi Universitas Udayana adalah jurnal ilmiah elektronik yang diterbitkan secara online setiap sebulan sekali. E-Jurnal ini bertujuan untuk meningkatkan kualitas keilmuan dan menyalurkan minat berbagi serta penyebarluasan pengetahuan bagi para akademisi, mahasiswa, praktisi, dan para ...