Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 4 No. 8 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Pengaruh Non Performing Loan, Net Interest Margin, Beban Operasional Berbanding Pendapatan Operasional dan Fee Based Income terhadap Laba Perusahaan (Studi Kasus Pada Bank Pembangunan Daerah Di Indonesia Periode 2015-2020)

Muhammad Rusdiansyah (Universitas Lambung Mangkurat)
Atma Hayat (Universitas Lambung Mangkurat)
Hamdani (Universitas Lambung Mangkurat)

Article Info

Publish Date
25 Mar 2022

Abstract

This study examines the influence of (1) the relationship between Non-Performing Loan on company profits, (2) the relationship between Net Interest Margin on company profits, (3) the relationship between Operating Expenses Compared to Operating Income on company profits, and (4) the relationship between Fee-Based Income on company profits at Local Development Bank in Indonesia. The population in this study were all Local Development Banks in Indonesia, numbering 26 banks, while the sampling technique used was Saturation Sampling. The method of collecting secondary data is based on the annual report of the Local Development Bank in Indonesia with an observation period of 2015-2020. Data analysis techniques used are multiple regression analysis with double-log regression model and SPSS. The analysis found that Non-Performing Loan, Net Interest Margin, Operating Expenses Compared to Operating Income and Fee-Based Income affect company profits.

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Journal Info
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Website

Abbrev

fairvalue

Publisher

Institut Manajemen Koperasi Indonesia

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...