Pengaruh Kinerja Keuangan Terhadap Perubahan Laba Melalui Dana Pihak Ketiga Pada Perusahaan Perbankan di Bursa Efek Indonesia

Abstract

Pengaruh Kinerja Keuangan Terhadap Perubahan Laba Melalui Dana Pihak Ketiga  Pada Perusahaan

Perbankan di Bursa Efek Indonesia

Santy Aji Sitohang

Dosen Tetap Fakultas Ekonomi Universitas Darma Agung Medan

Abstract: This study aims to test and analyze whether third party funds can mediate influance of financial performance to profit change in banking companies on the Indonesia  Stock Exchange. The population of this study is Banking Companies listed on the Indonesia Stock Exchange 2014-2016 as many as 44 companies. Number of companies that have complete data during the research period of 38 companies. Source of data comes from the official website of Indonesia Stock Exchange that is www.idx.co.id. The analysis method used is path analysis. The results of this study show that (1) third party funds can not mediate the effect of Loan to Deposit  to profit change in banking companies on the Indonesia Stock Exchange. (2) third party funds can not mediate the effect of Non Performing Loan  to profit change in banking companies on the Indonesia Stock Exchange. (3) third party funds can mediate the effect of Return On Assets  to profit change in banking companies on the Indonesia Stock Exchange. (4) third party funds can  mediate the effect of Capital Adequacy Ratio  to profit change in banking companies on the Indonesia Stock Exchange. (5) third party funds can not mediate the effect of Debt to Equity Ratio  to profit change in banking companies on the Indonesia Stock Exchange.