ANALISIS KREDIT BERMASALAH TERHADAP PROFITABILITAS : Studi Kasus pada PT. Bank Tabungan Negara (Persero) Tbk. Jakarta Periode 2007-2011
Abstract
Penelitian ini bertujuan untuk 1) mengetahui gambaran kredit bermasalah pada Bank Tabungan Negara. 2) mengetahui gambaran profitabilitas pada Bank Tabungan Negara. 3) mengetahui besarnya pengaruh kredit bermasalah terhadap profitabilitas Bank Tabungan Negara. Objek dalam penelitian ini adalah laporan keuangan PT Bank Tabungan Negara periode 2007-2011. Jenis penelitian yang digunakan adalah deskriptif dan verifikatif, metode yang digunakan adalah kuantitatif dengan jenis penelitian penelitian time series design.
Hasil penelitian menunjukan variabel kredit bermasalah pengaruhnya sedang terhadap tingkat profitabilitas dan besarnya pengaruh terhadap profitabilitas adalah sebesar 29,2%, sedangkan sisanya 70,8%, dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini. Walaupun pengaruhnya sedang namun terbukti kredit bermasalah tetap berpengaruh negatif terhadap tingkat profitabilitas, artinya apabila kredit bermasalah meningkat maka tingkat profitabilitas akan menurun.
Begitu pula sebaliknya apabila kredit bermasalah menurun maka profitabilitas akan meningkat. Oleh karena itu penulis menyarankan agar perusahaan juga memperhatikan kondisi kolektabilitas penyaluran kredit yang dilakukan agar perolehan laba perusahaan dapat ditingkatkan sehingga berpengaruh baik terhadap profitabilitas Bank Tabungan Negara. Kata Kunci : Kredit Bermasalah, Profitabilitas
Abstract This research reviews the phenomenon of the decrease of profitability on PT. Bank Tabungan Negara Persero (Tbk). There are some factors which could influence the decrease of profitability. One of the decreases is the poor lending of PT. Bank Tabungan Negara Persero (Tbk) signed by the increase of non performing loan (NPL). This research purposes to 1) recognize the illustration of non performing loan on PT. Bank Tabungan Negara. 2) recognize the illustration of profitability on PT. Bank Tabungan Negara. 3) recognize the magnitude of the influence of non performing loan againts profitability on PT. Bank Tabungan Negara. The focus on this research is the financial report of PT. Bank Tabungan Negara periods 2007-20011.The kind of research used is descriptive and verifikatif, the method used is quantitative with the kind of research is time series design. The result showed that the influence of the variable of non performing loan is medium againts the level of profitability and the magnitude of the influence of profitability is 29,2% while the rest is 70,8% which is influenced by the other factors. Although, the influence is medium but it prove the non performing loan has negative effects against the level of profitability, it means if the non performing loan increase, the level of profitability will decrease. Otherwise if the non performing loan decrease, the level of profitability will increase. Therefore, the authors suggest that companies also consider the condition of collectability of lending that undertaken in order the company profits could be increased therefore it could have good effect against profitability of PT. Bank Tabungan Negara. Keywords: Non performing loans, Profitability