RESITA, WAHYUNI (2024) ANALISIS PENGARUH LOAN TO DEPOSIT RATIO, NON PERFORMING LOAN, DEBT TO EQUITY RATIO DAN MANAJEMEN LABA TERHADAP KINERJA KEUANGAN BANK PEMBANGUNAN DAERAH TAHUN 2018- 2022. Skripsi thesis, Institut Teknologi Dan Sains Mandala.

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Abstract

ABSTRACT This research aims to analyze the influence of financial ratios and earnings management on bank financial performance which is projected using ROA. Financial ratios include LDR, NPL, DER. This research usesnon-probability sampling with typepurposive sampling to retrieve population data from the financial reports of Regional Development Banks registered with the OJK for 2018- 2022. The data analysis methods used are descriptive statistics, classical assumption testing, multiple linear regression analysis, hypothesis testing and determinant coefficient analysis (R2). The results of this research show that the NPL variable partially influences financial performance, while the LDR, DER and earnings management variables have no influence on financial performance. Meanwhile, simultaneously the LDR, NPL, DER and earnings management variables have no effect on financial performance. Based on the results of the coefficient of determination (R2), the contribution of the independent variable to the dependent variable has a value of 34.1%. Keywords : Debt to Equity Ratio (DER), Earnings Management, Financial Performance, Loan to Deposit Ratio (LDR), Performing Loan (NPL)

Item Type: Thesis (Skripsi)
Subjects: H Social Sciences > HB Economic Theory
Divisions: AKUNTANSI-S1
Depositing User: Handoko Triharso
Date Deposited: 10 Feb 2025 06:09
Last Modified: 10 Feb 2025 06:09
URI: http://repo.itsm.ac.id/id/eprint/1203

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