Faktor-Faktor Yang Mempengaruhi Financial Sustainability Ratio (FSR)
DOI:
https://doi.org/10.36815/prive.v7i1.3192Keywords:
Non-Performing Loan (NPL), Return on Asset (ROA), Financial Sustainability Ratio (FSR)Abstract
Perumda BPR Bank Jogja is a corporation of Yogyakarta city that supports and encourages the growth of regional economic development as well as regional capital sources that improve the standard of living and welfare of the community. So that financial sustainability is important related to the sustainability of Perumda BPR Bank Jogja in its financial aspect. This study uses independent variables, namely Non Performing Loan (NPL), Return on Asset (ROA) with dependent variables Financial Sustainability. The purpose of this study is to see the effect of Non-Performing Loan (NPL), Return on Asset (ROA) on Financial Sustainability. This research uses the research object of Perumda BPR Bank Jogja which has a mission to realize public welfare in the financial sector. Data is obtained from financial statements. The results showed that the t test on the Non-Performing Loan (NPL) variable was 0.575 and Return On Asset (ROA) was 0.017. The results of the t-test show a significance value of 0.268. The results can be concluded that Non-Performing Loan (NPL) has no effect while Return On Asset (ROA) has an effect. Based on test F, Non-Performing Loan (NPL) and Return On Asset (ROA) have a significant impact on the Financial Sustainability Ratio (FSR).
References
Almilia dan Herdiningtyas. 2005. Analisis Rasio CAMEL Terhadap Prediksi Kondisi Bermasalah Pada Lembaga Perbankan Periode 2000-2002. Jurnal Akuntansi dan Keuangan Vol.7 No.2, November.
BPR Bank Jogja www.info@bankjogja.com
Consumer Behavior and Marketing Strategy: Peter & Olson, McGraw Hill 2003) (Marketing Management Philip Kotler Pearson Education International, 2003).
Dunil, Z. 2005. Bank Auditing Risk Based Audit Dalam Pemeriksaan Perkreditan Bank Umum. Jakarta. Indeks
Ghozali, I. 2021. Aplikasi Analisis Multivariate Dengan Program IBM SPSS 26 Edisi 10. Badan Penerbit Universitas Diponegoro
Li, W., Huang, X., Lu, X., Jiang, B., Liu, C., Huang, Y., dan Su, Y. 2022. Effects of dietary Lactobacillus reuteri on growth performance, nutrient retention, gut health and microbiota of the Nile tilapia (Oreochromis niloticus). Aquaculture Reports, 2
Lindsey, B.T., Rhoads, R.A & Lozano, J. B. (2015). Virtually unlimited classrooms: Pedagogical practices in massive open online courses, The Internet and Higher Education, vol. 24, pp. 1–12.
Peraturan Pemerintah (PP) No. 54 Tahun 2017 tentang Badan Usaha Milik Daerah (PP BUMD)
Sugiyono. 2018. Metode Penelitian Kuantitatif, Kualitatig, dan R&D, penerbit Alfabeta,Bandung
Sutarno N.S. 2003. Perpustakaan dan Masyarakat.
Undang-Undang No. 10 Tahun 1998 Pasal 1 angka 16 Tentang Perubahan Atas UU No. 7 Tahun 1992 Tentang Perbankan adalah pihak yang menggunakan jasa bank
Undang-Undang No. 10 Tahun 1998 Pasal 1 angka 2 Tentang Perubahan Atas Undang-Undang No. 7 Tahun 1992 Tentang Perbankan
Undang-undang No. 23 Tahun 2014 tentang Pemerintahan Daerah (UU Pemda) telah mengatur bahwa kepala daerah adalah pemegang kekuasaan pengelolaan keuangan daerah.
Undang-Undang No. 32 Tahun 2004 Tahun 2004 tentang Pemerintahan Daerah.
.png){kind=logo}
