PENGARUH CAPITAL ADEQUACY RATIO DAN NON PERFORMING LOAN SERTA BIAYA OPERASIONAL PENDAPATAN OPERASIONAL TERHADAP PERTUMBUHAN LABA PADA LEMBAGA PERKREDITAN DESA DI KECAMATAN KERAMBITAN

Abstract

Penelitian ini bertujuan untuk menguji pengaruh (1) capital adequacy ratio, non performing loan, dan biaya operasional pendapatan operasional terhadap pertumbuhan laba, (2) capital adequacy ratio terhadap pertumbuhan laba, (3) non performing loan terhadap pertumbuhan laba, dan (4) biaya operasional pendapatan operasional terhadap pertumbuhan laba. Penelitian ini menggunakan desain kuantitatif kausal. Subjek penelitian ini adalah Lembaga Perkreditan Desa di Kecamatan Kerambitan, dan objek penelitian adalah capital adequacy ratio, non performing loan, biaya operasional pendapatan operasional, dan pertumbuhan laba. Sampel ditetapkan dengan teknik purposive sampling sebanyak 23 Lembaga Perkreditan Desa. Data dikumpulkan dengan pencatatan dokumen, dan dianalisis dengan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa (1) capital adequacy ratio, non performing loan, dan biaya operasional pendapatan operasional berpengaruh signifikan terhadap pertumbuhan laba, (2) capital adequacy ratio berpengaruh negatif dan tidak signifikan terhadap pertumbuhan laba, (3) non performing loan berpengaruh negatif dan signifikan terhadap pertumbuhan laba, dan (4) biaya operasional pendapatan operasional berpengaruh positif dan tidak signifikan terhadap pertumbuhan laba.
Kata Kunci : Pertumbuhan laba, capital adequacy ratio, non performing loan, dan biaya operasional pendapatan operasional.

This study aims to examine the effect of (1) capital adequacy ratio, non performing loan, and operating income operating expenses on profit growth, (2) capital adequacy ratio to profit growth, (3) non performing loans to profit growth, and (4) operational costs of operating income to profit growth. This study uses a quantitative causal design. The subject of this study is the Village Credit Institution in Kerambitan District, and the research object is the capital adequacy ratio, non performing loan, operating income operating expenses, and profit growth. The sample was determined by a purposive sampling technique of 23 Village Credit Institutions. Data is collected by recording documents, and analyzed by multiple linear regression analysis. The results of this study indicate that (1) capital adequacy ratio, non performing loans, and operating costs of operating income have a significant effect on profit growth, (2) capital adequacy ratio has a negative and not significant effect on profit growth, (3) non performing loans have a negative effect and significant to profit growth, and (4) operating income operating income has a positive and not significant effect on profit growth.
keyword : Profit growth, capital adequacy ratio, non performing loan, and operating income operating costs