ANALISIS PENGARUH COST EFFICIENCY RATIO TERHADAP NET PROFIT MARGIN PADA PT BANK MANDIRI Tbk CABANG “X” SURABAYA
Abstract: Mandiri bank is the
biggest bank concerning to assets, loan, and deposit. “X” district is one of
district of Mandiri bank in Surabaya. Banks is an institution which its main
activity is fund raising from society then revolves it with purpose to generate
revenue from which. Therefore it is important for bank to maintain public trust
because the business activity is relying to the public trust. This research
aims to examine the influence of cost efficiency ratio (CER) toward net profit
margin (NPM). The object of this research is PT Bank Mandiri Tbk “X”
Departement of Surabaya during 2010 up to 2012. The background of this research
done is due to the PT Bank Mandiri Tbk “X” Departement of Surabaya bank’s low
rate in obtaining NPM.Based on the research result, it is found that CER
correlates to the NPM. NPM will be low when CER be in very high value. In this
situation, CER had positive influence toward NPM.
Penulis: Santiana Handayani
Kode Jurnal: jpakuntansidd140409
