PENGARUH RETURN ON ASSET, LOAN TO DEPOSIT RATIO DAN NET INTEREST MARGIN TERHADAP EARNING PER SHARE SAHAM PT. BANK MANDIRI, TBK
Abstract
This study aims to analyze how much influence the Return On Assets, Loan To DepositRatio and Net Interest Margin to Earning Per Share shares of PT.Bank Mandiri, Tbk 2005-2017both simultaneously and partially. The population of this research is financial report data ofPT.Bank Mandiri using quarter 2005-2017 data. The sample of this research use purposivesampling method. The sample in this research is 52 sample time series data. The type of data usedis secondary data derived from the official bank website ir.bankmandiri.co.id and also IDX.Technical analysis using multiple linear regression analysis.The result by using F test shows that the ratio of Return On Asset, Loan To Deposit Ratioand Net Interset Margin simultaneously have a positive and significant effect on Earning PerShare. The result by using t test indicates that the ratio of Return On Asset and Loan To DepositRatio partially have a positive and significant influence on Earning Per Share, while the ratio ofNet Interest Margin partially has no positive and significant effect on Earning Per Share. Thecoefficient of determination shown from the adjusted R-square value of 0.946503 or 94.65%. Thismeans that the variable Retun On Assets, Loan To Deposit Ratio and Net Interest Margin able toexplain the variable Earning Per Share, while the rest of 5.35% explained by other variables.References
Agus, Sartono. 2011. “Manajemen Keuangan
Teori dan Aplikasi”. Yogyakarta: BPFE.
Bunchari, S.S. (2015). “Pengaruh Return On
Assets (ROA), Return On Equity (ROE)
dan Loan To Deposit Ratio (LDR)
Terhadap Earning Per Share (EPS)”.
Darnita, Elisa. (2014). “Analisis Pengaruh
Return On Assets (ROA), Return On
Equity (ROE) dan Net Profit Margin
(NPM) Terhadap Earning Per Share
(EPS)”.
Fahmi, Irham. 2012. “Pengantar Pasar
Modal”. Bandung: Alfabeta.
Gitman, Lawrence. J, 2000, Principle of
Managerial Finance, Addison-wesley.
Harmono. 2011. “Manajemen Keuangan
Perusahaan”. Jakarta : Rajawali Pers.
Kasmir. 2006. “ Manajemen Perbankan”.
Jakarta : Rajawali Pers.
______. 2009. “Analisis Laporan Keuangan”.
Jakarta: Rajawali Pers.
______. 2009. “Pengantar Manajemen
Keuangan”. Jakarta: Kencana.
______. 2012. “Manajemen Perbankan
EdisiRevisi”. Jakarta: Rajawali Pers.
Lasmi, Mia W. 2013. “Dasar-Dasar
Perbankan”, Bandung : Pustaka Setia.
Lesmani, Mia. 2013. “Manajemen Keuangan
Teori, dan Aplikasi”. Yogyakarta:
BPFE.
Malisi, A. S. (2014). “Pengaruh Return On
Asset (ROA), Net Interest Margin
(NIM), dan Loan To Deposit
Ratio(LDR) terhadap Earning Per Share
(EPS) PT.Bank Central Asia”.
Martono dan Agus Harjito. 2007. “Manajemen
Keuangan”. Yogyakarta: Ekonosia.
Mili, (2013). “ Pengaruh Return On Asset
(ROA), Return On Equity (ROE) ,Net
Interest Margin (NIM) ,Loan To Deposit
Ratio (LDR) dan Non Performing Loan
(NPL) terhadap Earning Per Share
(EPS) PT.Bank Mandiri.Tbk
Munawir. 2007. “Analisa Laporan
Keuangan”. Yogyakarta: Liberty.
Prasetyo, D. L. 2017. “Pengantar Manjemen
Keuangan”. Yogyakarta: Diandra
Kreatif.
Prayudi, A. (2011). Pengaruh Capital
Adequacy (CAR), NonPerforming Loan
(NPL), BOPO, Return On Asset (ROA)
dan Net Interest Margin (NIM) terhadapJURNAL MANAJEMEN FE-UB
Vol. 07. No. 2 Oktober 2019 121
Loan to Deposit Ratio (LDR). Jurnal
Likuiditas Perbankan.
Riyadi, Slamet, 2015. “Bangking Assets And
Liability Management, Lembaga
Penerbit Fakultas Ekonomi Universitas
Indonesia.
Sartono, Agus. 2008. “Manajemen Keuangan
Teori dan Aplikasi”.Edisi Empat;
Yogyakarta: BPFE-Yogyakarta.
www.bankmandiri.co.id
ir.bankmandiri.co.id
www.google.co.id
www.idx.co.id