PENGARUH GOOD CORPORATE GOVERNANCE (GCG), CAPITAL ADEQUACY RATIO (CAR), NET INTEREST MARGIN (NIM) DAN NON PERFORMING LOAN (NPL) TERHADAP KINERJA KEUANGAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2018
Abstract
This study was conducted to determine the effect of Good Corporate Governance, Capital Adequacy Ratio, Net Interest Margin and Non Performing Loans on Financial Performance of Banks Listed on the Indonesia Stock Exchange Period 2015-2018.
Data from these variables is taken from the banking financial statements listed on the Indonesia Stock Exchange in the period 2015-2018. The subjects of this study were banking companies listed on the Indonesia Stock Exchange in the 2015-2018 period, totaling 14 banking companies. While sampling uses a purposive sampling technique. Good Corporate Governance, Capital Adequacy Ratio, Net Interest Margin and Non Performing Loans as independent variables and financial performance as the dependent variable. Data collection methods using the method of documentation and data analysis using multiple regression analysis.
From the research results by using test coefficient of determination (R2)obtained the results of 35.7% Good Corporate Governance, Capital Adequacy Ratio, Net Interest Margin and Non-Performing Loans jointly affect the financial performance, while the remaining 64.3% influenced by Other variables not examined in this study. From the results of multiple linear regression test results obtained by the regression equation Y = -7,440 + 3,193X1 + 1,726X2 + (-0,497) X3 + 1,024X4 + e, based on the results of the t test (partial) for thevariable Good Corporate Governance the sig level of 0.003 < 0.05 then Ho is rejected and Ha is accepted so it can be concluded that Good Corporate Governance has a significant effect on Financial Performance, Capital Adequacy Ratio obtained sig level of 0.093 <0.05 then Ho is rejected and Ha is accepted so it can be concluded that Capital Adequacy Ratio has a significant effect on Financial Performance, Net Interest Margin obtained sig level 0.635> 0.05 then Ho is accepted and Ha is rejected so it can be concluded that Net Interest Margin has no effect and is not significant on Financial Performance, and Non Performing Loans obtained sig level of 0.313> 0.05 then Ho is accepted and Ha is rejected so it can be concluded that the Non Performing Loan is not influential and insignificant on Financial Performance. And from the F test (simultaneous) obtained a sig level of 0.004 <0.05 so it can be concluded that Good Corporate Governance, Capital Adequacy Ratio, Net Interest Margin and Non Performing Loans simultaneously have a significant influence on the Financial Performance of Banks listed on the Stock Exchange Indonesia for the 2015-2018 period.
