PENGARUH LDR DAN BOPO TERHADAP PERUBAHAN LABA PADA PERBANKAN DENGAN NIM SEBAGAI VARIABEL MODERATING

Abstract

This study aims to determine whether the independent variables that
Operating Expenses to Operating Income and Loan to Deposit Ratio, and
Net Interest Margin as a moderating variable jointly significantly affect
earnings changes. As well as to determine which variable partial effect on
earnings in the banking changes listed in Indonesian Banking Directory.
Based on the above objectives, the study was conducted using purposive
sampling method, meaning that the sample in this study were selected based
on specific criteria. The sample in this study from the year 2006 - 2012
amounted to 90 banks. Data collection techniques based on secondary data.
In this study, the secondary data obtained from the financial statements of
banks registered in Indonesian Banking Directory in the year 2006-2012 .
The results of hypothesis testing using t-test, showed that the
variable BOPO ratio has no significant influence on changes in income and
LDR have a significant negative effect and not to changes in bank earnings .
As for testing moderating ie, the variable is not a variable net NIM
moderating influence of variables on BOPO and LDR variables to changes
in earnings in the bank listed in the directory of Indonesian banking (DPI).