Determinasi Internal & Peran Ownership Concentratation Atas Profitabilitas Bank Perkreditan Rakyat (Di Kota Semarang)

Authors

  • paulus Wardoyo Universitas Semarang
  • Sri Purwantini Universitas Semarang
  • Endang Rusdianti Universitas Semarang

DOI:

10.33395/owner.v7i1.1230

Keywords:

BPR, NIM, NPL, Ownership Concentration, ROA

Abstract

ABSTRAK

Bank Perkreditan Rakyat di Indonesia menghadapi permasalahan tentang kesehatan kinerjanya beberapa tahun terakhir yang menunjukkan trend mendatar. Bahkan untuk Kota Semarang dari tahun 2019 s/d 2021 menunjukkan trend rata-rata menurun. Selain itu adanya hasil penelitian yang sifatnya inkonsistensi antara Non Performing Loan dan Net Interest Margin terhadap profitabilitas atau Return On Asset maka penelitian ini bertujuan untuk menguji peran dari Ownership Concentration sebagai variabel moderating yang digunakan untuk menyelesaikan permasalahan tersebut.  Penelitian ini menggunakan data sekunder dari 25 BPR konvensional yang memiliki kantor pusat di Kota Semarang perode pengamatan tahun 2016 – tahun 2021. Teknik sampling yang digunakan adalah purposive sampling.Analisis data menggunakan software SPSS . Sumber data laporan keuangan Bank Perkreditan Rakyat yang dapat diakses di website Otoritas Jasa Keuangan (http://www.ojk.go.id). Hasil penelitian menunjukkan bahwa Net Interest Margin berpengaruh positif terhadap tingkat profitabilitas, sebaliknya Non Performing Loan berpengaruh negative terhadap profitabilitas. Ownerhip Concentration mampu memoderasi pengaruh Non Performing Loan terhadap tingkat profitabilitas, tetapi tidak demikian terhadap Net Iinterest Margin. Hasil penelitian ini membuktikan, bahwa Ownership Concentration akan selalu berupaya untuk melindungi kepentingan yang berkaitan dengan investasinya.

Kata kunci : BPR, NIM, NPL, Ownership Concentration, ROA,

 

 

 

 

 

 

ABSTRACT

 

The purpose of this study was to examine the role of ownership concentration as a moderating variable used to resolve the research gap on the effect of NPL and NIM on BPR profitability. This study uses conventional BPR respondents who have a head office in Semarang City, totaling 25. This study uses a purposive sampling technique.

The results showed that NIM had a positive effect on the profitability of BPR, on the contrary, NPL had a negative influence. In addition, ownership concentration was able to moderate the effect of NPL on profitability, but not on NIM. This study proves that the ownership concentration will always try to protect the interests related to its investment.

Further research can be done by expanding the coverage area under study and increasing the number of respondents, or it can also be done in other industries.

Keywords: BPR, NIM, NPL, Ownership Concentration, ROA

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Published

2022-11-08

How to Cite

Wardoyo, paulus, Purwantini, S. ., & Rusdianti, E. (2022). Determinasi Internal & Peran Ownership Concentratation Atas Profitabilitas Bank Perkreditan Rakyat (Di Kota Semarang). Owner : Riset Dan Jurnal Akuntansi, 7(1). https://doi.org/10.33395/owner.v7i1.1230