PENGARUH LDR DAN BOPO TERHADAP PERUBAHAN LABA PADA PERBANKAN DENGAN NIM SEBAGAI VARIABEL MODERATING
ABSTRACT: This study aims to
determine whether the independent variables that Operating Expenses to
Operating Income and Loan to Deposit Ratio, andNet Interest Margin as a
moderating variable jointly significantly affectearnings changes. As well as to
determine which variable partial effect on earnings in the banking changes
listed in Indonesian Banking Directory. Based on the above objectives, the
study was conducted using purposive sampling method, meaning that the sample in
this study were selected based on specific criteria. The sample in this study
from the year 2006 – 2012 amounted to 90
banks. Data collection techniques based on secondary data. In this study, the
secondary data obtained from the financial statements ofbanks registered in
Indonesian Banking Directory in the year 2006-2012 .
The results of hypothesis testing using t-test, showed that the variable
BOPO ratio has no significant influence on changes in income andLDR have a
significant negative effect and not to changes in bank earnings .As for testing
moderating ie, the variable is not a variable net NIM moderating influence of
variables on BOPO and LDR variables to changes in earnings in the bank listed
in the directory of Indonesian banking (DPI).
Keywords: BOPO, LDR , NIM,
Changes in Income
Penulis: Luluk Supriyanti,
Astohar Astohar
Kode Jurnal: jpmanajemendd170378
