ANGGITANING, RAHAYU (2022) PENGARUH KINERJA KEUANGAN TERHADAP PERTUMBUHAN LABA SEBELUM DAN SESUDAH IMPLEMENTASI PSAK 71 PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI). Skripsi thesis, STIE Mandala.

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Abstract

ABSTRACT This article aims to examine the effect of financial performance on profit growth and obtain empirical evidence of differences between before and after the implementation of PSAK 71 in conventional banking sub-sector financial sector companies listed on the Indonesia Stock Exchange in the 2017-2020 period. By using purposive sampling there are 26 samples of selected companies. This study uses a quantitative method with the use of panel data regression analysis with EViews software. Hypothesis testing using Partial T-Test, while to test the differences using Paired Sample T-Test and Wilcoxon Signed Ranks Test. The results showed that financial performance proxied by the ratio of liquidity-LDR, liquidity-LAR and profitability-ROA had an effect on profit growth before the implementation of PSAK 71, while the ratio of profitability-BOPO and solvency-CAR had no effect. After PSAK 71 was implemented, the results showed that all financial ratios had no effect on profit growth. In the comparison test before and after the implementation of PSAK 71 on the ROA, BOPO and LAR variables there is a difference in the average results, while in the LDR and CAR variables there is no difference in the average results. Keywords: Loan to Deposit Ratio (LDR), Loan to Assets Ratio (LAR), Return On Assets (ROA), Operating Expenses, Operating Income (BOPO), Capital Adequacy Ratio (CAR) and Profit Growth.

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > HG Finance
Divisions:	AKUNTANSI-S1
Depositing User:	Handoko Triharso
Date Deposited:	08 Feb 2025 02:27
Last Modified:	08 Feb 2025 02:27
URI:	http://repo.itsm.ac.id/id/eprint/822

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