PENGARUH DANA PIHAK KETIGA (DPK), CAPITAL ADEQUACY RATIO (CAR) DAN NON PERFORMING LOAN (NPL) TERHADAP KREDIT YANG DISALURKAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2014

Jurnal Akuntansi Prima, Volume VI, Nomor II, Juli 2016

Rabu, 13 September 2017 15:39 | Sudah dibaca 31 kali

This study aimed to analyze whether variables such Third Party Fund (DPK), Capital Adequacy Ratio (CAR) and Non Performing Loan (NPL) affect on loan. The independent variables of this study were DPK, CAR and NPL while dependent variable is loan. The higher the loans extended by the banking system the better the company's ability to manage its assets. The population of this study were 39 banking companies listed in Indonesia Stock Exchange 2010-2014. The samples were taken by using purposive sampling method consisting of 21 companies as samples. This study used a quantitative research approach, the type of statistical research is descriptive, and the nature is explanatory research, using secondary data. Data collection was performed by documentation and data analysis was performed by multiple linear regression using the F- test and t- test at significance level of 5% (α = 0.05). The R value was 0.993, or 99.3%, which means that there is relationship between Loans channeled through DPK, CAR and NPL is very strong. Adjusted R Square value that is equal to 0.986 or 98.6%, which means that the variation of Y explained by variables X1, X2 and X3 while the remaining 1.4% of other variables not included in this study. The results of this study showed that simultaneous DPK, CAR and NPL effect on loans, while partial DPK positive and significant effect on loans, CAR and NPL no effect and no significant effect on loans extended to the banking companies listed on the Stock Exchange 2010-2014.

Kata Kunci: DPK, CAR, NPL and Lending