Analisa Hubungan Perubahan Rasio Keuangan Dengan Perubahan Laba Di Masa Yang Akan Datang (Studi Empiris Pada Bank Umum Konvensional Di Indonesia)

Kristiyanti, Isti (2009) Analisa Hubungan Perubahan Rasio Keuangan Dengan Perubahan Laba Di Masa Yang Akan Datang (Studi Empiris Pada Bank Umum Konvensional Di Indonesia). S1 thesis, STIE Indonesia Banking School.

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Abstract

This research is designed to investigate whether banking industry financial ratio changes have a correlation to the earning changes in the future. There are 5 banking industry financial ratios that was taken from CAMEL. (Capital, Assets, Management, Earning and Liquidity) factor, such as CAR (Capital Adequacy Ratio), NPL (Non Performing Loan), ROA (Return on Assets). BOPO (Operating Expense to Operating Income) and LDR (Loan to Deposit Ratio). Data in this reseach are annual report of 105 commercial bank in Indonesia from 2002 to 2006. To examine the correlation of banking industry financial ratios changes to the earning changes in the future, this research used multiple regression analysis. The result of this research shows that BOPO changes has a significance correlation to the earning changes in 1 year a head and ROA changes also has a significance correlation to the earning changes in 2 years a head, but for earning changes in 3 years ahead, none of banking industry financial ratio have correlation. Keywords : Financial Ratio, Earnings changes, CAMEL

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Ms Dyta Medina
Date Deposited: 09 Nov 2020 06:17
Last Modified: 09 Nov 2020 06:17
URI: http://repository.ibs.ac.id/id/eprint/1680

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