FINANCIAL PERFORMANCE ANALYSIS FOR RETURN ON ASSETS WITH A MULTIPLE LINIER REGRESSION APPROACH

Hendra H Dukalang

Abstract


This study aims to model the factors that affect the financial performance of Bank Muammalat, including Capital Adequacy Ratio (CAR), Earning Asset Quality (KAP), Operational Expenses to Operating Income (BOPO), and Financing to Deposit Ratio (FDR) to Return on Assets. (ROA) This research uses secondary data taken based on time series. The analysis technique in this study uses multiple linear regression using SPSS software version 20 and Microsoft Office Excel 2010. The results of this study indicate that partially the CAR and KAP partially do not have a significant effect on Return On. Assets, while Operational Expenses to BOPO and FDR partially have a significant effect on Return on Assets. Simultaneously, these four variables have a significant effect on Return on Assets at PT Bank Muamalat Indonesia. Based on the results of the Determination Coefficient test, the value of Adjusted R Square (R2) is 99.00%, this means that the amount of Return on Assets can be influenced and explained by the variables CAR, KAP, BOPO, and FDR, while the remaining 1% is explained by variables not examined in this study.

Keywords


Multiple Linear Regression; CAR; KAP; BOPO; FDR; ROA

Full Text:

PDF

References


S. Ningsih and H. H. Dukalang, “Penerapan Metode Suksesif Interval pada Analsis Regresi Linier Berganda,” Jambura J. Math., vol. 1, no. 1, pp. 43–53, Jan. 2019, doi: 10.34312/jjom.v1i1.1742.

M.H. Kutner, C.J. Nachtsheim, and J. Neter, Applied Linear Regression Models, 4 th ed, New York: McGraw-Hill Companies, Inc. 2004.

B. Green, and W. Silverman, Nonparametric Regression and Generalized Linear Models: A roughness penalty approach, United Kingdom: Taylor & Francis, 1994.

D. Ayu dan I. Bagus. “pengaruh rasio keuangan terhadap kinerja keuangan sektor perbankan di bursa efek Indonesia” E-Jurnal Akuntansi Universitas Udayana, vol. 14, no.2, Feb 2016.

D. Permatasari dan A. R Yuliyanto "Analisis Kinerja Keuangan: Kemampuan Bank Syariah dalam Penyaluran Pembiayaan". Jurnal Akuntansi Indonesia, Vol. 7 No. 1, pp. 69-79, Jan. 2018.

N.D. Gujarati, Basic Econometrics, 4 th ed, New York: McGraw - HillCompanies, Inc. 2003.

I. Ghozali, Aplikasi Analisis Multivariate dengan Program SPSS, Semarang: Badan Penerbit Universitas Diponegoro, 2009.




DOI: https://doi.org/10.34312/euler.v8i2.10405

Refbacks

  • There are currently no refbacks.


Copyright (c) 2020 Hendra H Dukalang

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.


Euler : Jurnal Ilmiah Matematika, Sains dan Teknologi has been indexed by:


                         EDITORIAL OFFICE OF EULER : JURNAL ILMIAH MATEMATIKA, SAINS, DAN TEKNOLOGI

 Department of Mathematics, Faculty of Mathematics and Natural Science, Universitas Negeri Gorontalo
Jl. Prof. Dr. Ing. B. J. Habibie, Tilongkabila, Kabupaten Bone Bolango 96554, Gorontalo, Indonesia
 Email: euler@ung.ac.id
 +62-852-55230451 (Call/SMS/WA)
 Euler : Jurnal Ilmiah Matematika, Sains dan Teknologi (p-ISSN: 2087-9393 | e-ISSN:2776-3706) by Department of Mathematics Universitas Negeri Gorontalo is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.  Powered by Public Knowledge Project OJS.