PENGARUH BIAYA OPERASIONAL PENDAPATAN OPERASIONAL, LOAN TO DEPOSIT RATIO, DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSET PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

Penelitian ini bertujuan untuk memperoleh temuan eksplanatif yang teruji tentang (1) pengaruh biaya operasional pendapatan operasional, loan to deposit ratio, dan debt to equity ratio terhadap return on asset, (2) pengaruh biaya operasional pendapatan operasional terhadap return on asset, (3) pengaruh loan to deposit ratio terhadap return on asset, dan (4) pengaruh debt to equity ratio terhadap return on asset. Desain penelitian yang digunakan dalam penelitian ini adalah kuantitatif kausal. Subjek penelitian ini adalah Perusahaan Sektor Perbankan, dan objek penelitian adalah biaya operasional pendapatan operasional, loan to deposit ratio, debt to equity ratio dan return on asset. Data dikumpulkan dengan pencatatan dokumen, kemudian dianalisis menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa (1) biaya operasional pendapatan operasional, loan to deposit ratio, dan debt to equity ratio berpengaruh terhadap return on asset, (2) biaya operasional pendapatan operasional berpengaruh negatif dan signifikan terhadap return on asset, (3) loan to deposit ratio berpengaruh negatif dan signifikan terhadap return on asset, (4) debt to equity ratio berpengaruh negatif dan signifikan terhadap return on asset.
Kata Kunci : biaya operasional pendapatan operasional, debt to equity ratio, loan to deposit ratio, return on asset.

This purpose of this research to get explanative findings about (1) the effect of operational cost of operating income, loan to deposit ratio, and debt to equity ratio on return on assets; (2) the effect of operational cost on return on assets, (3) the effect of loan to deposit ratio on return on assets, and (4) the effect of debt to equity ratio on return on asset. The research design used was quantitative causal. The subject of this research were Banking Sector Companies, and the object of the research was operational cost of operating income, loan to deposit ratio, debt to equity ratio, and return on asset. Data were collected by documentation technique, and then it’s analyzed using multiple linear regression analysis. The results of this research shaw that (1) operational cost of operating income, loan to deposit ratio, and debt to equity ratio have effect to return on asset, (2) operational income operational cost have negative and significant effect to return on asset, (3) loan to deposit ratio has a negative and significant effect on return on asset, (4) debt to equity ratio have negative and significant effect to return on asset.
keyword : debt to equity ratio, loan to deposit ratio, operational cost of operating income, return on asset.