Authors:

Sekarini Tirtha Negari, I Wayan Suartana, Agus Indra Tenaya

Abstract:

“Bank profitability as measured by Return On Assets not only be seen from the value of tangible assets are derived from the measurement of financial ratios in the risk profile. If banking performance want to report more relevant, profitability was also measured of intangible assets derived from intellectual capital. This study aims to examine the influence of risk profile and intellectual capital with Return On Assets. The study use banking sector that listed on the Indonesia Stock Exchange in 2012-2015. Samples were obtained by 112 with purposive sampling. Techniques of data analysis is multiple linear. F statistical test results showed ratio of NPL, NIM, LDR, VAICTM, CEE, HCE, and SCE has simultaneously affect on ROA. Statistical t test showed that NPL has negative effect on ROA. Ratio of NIM, VAICTM, HCE and SCE has positive effect on ROA. But for LDR and CEE has no effect on ROA.”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-26234

Published

2017-03-15

How To Cite

NEGARI, Sekarini Tirtha; SUARTANA, I Wayan; TENAYA, Agus Indra. PENGARUH PROFIL RISIKO DAN MODAL INTELEKTUAL PADA RETURN ON ASSETS PERBANKAN.E-Jurnal Akuntansi, [S.l.], v. 18, n. 3, p. 2231-2259, mar. 2017. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-26234. Date accessed: 28 Aug. 2025.

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Issue

Vol 18 No 3 (2017)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License