Christina, Elvina (2024) PENGARUH CAPITAL STRUCTURE, NON- PERFORMING LOAN, DAN GOOD CORPORATE GOVERNANCE TERHADAP FINANCIAL PERFORMANCE PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023. Skripsi thesis, Universitas Tarumanagara.

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Abstract

PENGARUH CAPITAL STRUCTURE, NON-PERFORMING LOAN, DAN
GOOD CORPORATE GOVERNANCE TERHADAP FINANCIAL
PERFORMANCE PADA PERUSAHAAN PERBANKAN YANG
TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023

Abstrak: Tujuan yang ingin dicapai melalui penelitian ini adalah untuk
mengetahui bagaimana pengaruh variabel dari capital structure yang diwakili oleh
loan to deposit ratio, capital adequacy ratio, dan asset growth, variabel nonperforming

loan, dan good corporate governance yang diwakili oleh dewan
komisaris independen, komite audit, dan kepemilikan institusional terhadap
financial performance. Jumlah perusahaan yang diuji sebesar 31 perusahaan
perbankan yang tercatat di Bursa Efek Indonesia dalam periode 2021-2023,
sehingga terdapat 93 jumlah sampel. Data diolah menggunakan EViews 12 dan
dianalisis menggunakan regresi linear berganda. Hasil akhir yang diperoleh dari
penelitian ialah kedua variabel capital structure, yaitu capital adequacy ratio dan
asset growth mempengaruhi financial performance secara negatif signifikan.
Sedangkan loan to deposit sebagai proksi dari capital structure, non-performing
loan, beserta semua variabel good corporate governance tidak berpengaruh
signifikan terhadap financial performance.

Kata Kunci: capital structure, non-performing loan, good corporate governance,
financial performance

Abstract: The purpose of this research is to examine the influence of variables
from capital structure, represented by the loan to deposit ratio, capital adequacy
ratio, and asset growth, as well as the non-performing loan variable and good
corporate governance, represented by the independent board of commissioners,
audit committee, and institutional ownership, on financial performance. The study
involves 31 banking companies listed on the Indonesia Stock Exchange during the
2021-2023 period, resulting in a total of 93 samples. The data was processed
using EViews 12 and analyzed through multiple linear regression. The findings
indicate that two capital structure variables, namely the capital adequacy ratio
and asset growth, significantly negatively affect financial performance. In
contrast, the loan to deposit ratio as a proxy for capital structure, non-performing
loans, and all good corporate governance variables do not significantly affect
financial performance.

Keywords: capital structure, non-performing loan, good corporate governance,
financial performance

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 15 Apr 2025 04:38
Last Modified: 15 Apr 2025 04:38
URI: https://repotest.untar.ac.id/id/eprint/46373

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