PENGARUH KARAKTERISTIK RASIO FINANSIAL DAN FAKTOR MAKROEKONOMI TERHADAP RETURN ON ASSETS BANK KOMERSIAL
Abstract: The purpose of this
research is to analyze the factors that affect Return On Assets (ROA) of
financial reports to the commercial banking industry listed on the Indonesia
Stock Exchange during 2008-2012. ROA helps management to take into account the
bank’s overall profitability and aims to measure the ability of bank management
in managing the assets under their
cintrol to income. The examined factors of this research are depossit to assets
ratio, capital adequacy ratio, net interest margin, nonperforming loans,inflation,
gross domestic product and industry production growth as the independence
variable and retun on assets as the
dependent variable. The data that was used in this research was secondary data
and selected by using purposive sampling method. Research sample are Indonesian
commercial banks listed in 2008-2012 at Bursa Efek Indonesia. Based on
analytical results shows that only variable net interest margin and
nonperforming loans have significant influence toward return on assets, while
fifth variable depossits to assets ratio, capital adequacy ratio, inflation,
gross domestic product and industry production growth doesn’t have significant
influence toward return on assets.
Penulis: Ari Setyowati, Aditya
Septiani
Kode Jurnal: jpakuntansidd141147
