PENGARUH KECUKUPAN MODAL DAN PENYISIHAN PENGHAPUSAN AKTIVA PRODUKTIF TERHADAP PROFITABILITAS DENGAN RASIO KREDIT BERMASALAH SEBAGAI VARIABE MODERASI PADA PERUSAHAAN PERBANKAN (Studi Kasus Pada Bank Pembangunan Daerah Sumatera Utara Periode 2011-2014)

Nur Afni, Yunita (2016) PENGARUH KECUKUPAN MODAL DAN PENYISIHAN PENGHAPUSAN AKTIVA PRODUKTIF TERHADAP PROFITABILITAS DENGAN RASIO KREDIT BERMASALAH SEBAGAI VARIABE MODERASI PADA PERUSAHAAN PERBANKAN (Studi Kasus Pada Bank Pembangunan Daerah Sumatera Utara Periode 2011-2014). Jurnal Akuntansi dan Keuangan, 5 (1). pp. 73-86. ISSN 2301-4717

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Abstract

This research aimed to know the empirical evidence toward (1) the influence of Capital Adequacy (LDR) toward profitability (ROA) of Bank Pembangunan Daerah Sumatera Utara, (2) the influence of PPA of Productive Assets (PPAPAP) toward profitability (ROA), (3) the influence of Non Performing Loan Ratio (NPL) toward relationship between Capital Adequacy (LDR) and Profitability (ROA), and (4) the influence of Non Performing Loan Ratio (NPL) toward relationship between PPA of Productive Assets (PPAPAP) and profitability (ROA). This was a qualitative research that used the secondary data, and the data wa time series. The object of this research was Bank Pembangunan Daerah Sumatera Utara during 2011-2014. The result of this research showed that Capital Adequacy influenced Profitability. PPA of Productive Assets influenced negatively toward Profitability. Non Performing Loan Ratio mediated the relationship between Capital Adequacy and Profitability. Non Performing Loan Ratio mediated the relationship between PPA of Productive Assets and Profitability.

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