Authors:

Ketut Muliartha RM

Abstract:

“Research aims to analyse the strategic role of rural credit institutions (LPD) in realizing the independence of society. Research using human development index variables, the ratio of loan to deposit, the ratio of quality of earning assets to see the impact on the financial performance of LPD as measured by return on Asset. The research sample is 305 units of LPD financial performance. The results of the study showed asset value, positive impact on the LPD’s instability. The risk of credit and liquidity risk negatively impacts the LPD’s instability. The higher the Human Development Index, the development of LPD is increasingly positive seen from the total value of managed assets. Keywords: Human development Index, liquidity risk, credit risk, financial performance, asset earning.”

Keywords

Human development Index, liquidity risk, credit risk, financial performance, asset earning.

Downloads:

Download data is not yet available.

References

  • Ariani, M., & Ardiana, P. (2015). Pengaruh Kecukupan Modal, Tingkat Efisiensi, Risiko Kredit, Dan Likuiditas Pada Profitabilitas Lpd Kabupaten Badung. E-Jurnal Akuntansi, 13(1), 259–275. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/12640/10721
  • Bedard, K. (2001). Human capital versus signaling models: University access and high school dropouts. Journal of Political Economy, 109(4), 749–775. https://doi.org/10.1086/322089
  • Bhutto, N. A., Abbas, G., Rehman, M. ur, & Shah, S. M. M. (2015). Relationship of Cash Conversion Cycle with Firm Size, Working Capital Approaches and Firm’s Profitability: A Case of Pakistani Industries. Pakistan Journal of Engineering, Technology & Science, 1(2). https://doi.org/10.22555/pjets.v1i2.148
  • Caskey, J., Hughes, J., & Liu, J. (2012). Leverage, excess leverage, and future returns. Review of Accounting Studies. https://doi.org/10.1007/s11142-011-9176-1
  • Flamini, V., Schumacher, L., & McDonald, C. A. (2009). The Determinants of Commercial Bank Profitability in Sub-Saharan Africa. In IMF Working Papers. https://doi.org/10.5089/9781451871623.001
  • Gigante, G. (2013). Intellectual Capital and Bank Performance in Europe. Accounting and Finance Research, 2(4), 120–129. https://doi.org/10.5430/afr.v2n4p120
  • Gupta, S., & Newberry, K. (1997). Determinants of the Variability in Corporate Effective Tax Rate. In Journal of Accounting and Public Policy. https://doi.org/10.1016/S0278-4254(96)00055-5
  • Kusumayanti, A. D., & Jati, I. K. (2014). Pengaruh Aktiva Produktif, Dana Pihak Ketiga Dan Letak Geografis Pada Kinerja Operasional LPD. E-Jurnal Akuntansi Universitas Udayana, 9(3), 617–632. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/9338/7880
  • Lilya Santika Dewi, N., & Sutrisna, I. (2014). Pengaruh Komponen Indeks Pembangunan Manusia Terhadap Pertumbuhan Ekonomi Provinsi Bali. E-Jurnal Ekonomi Pembangunan Universitas Udayana, 3(3), 106–114. https://ojs.unud.ac.id/index.php/eep/article/view/8161
  • Meitasari, I. G. A. S., & Budiasih, I. G. A. N. (2016). Pengaruh ukuran perusahaan, struktur modal, dan. E- Jurnal Akuntansi Universitas Udayana, 16(2), 1516–1543. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/18332/15130
  • Mishra, S. K., & Nayak, P. (2010). Facets and Factors of Human Development in Tripura. January 2008, 281–296. https://doi.org/2010
  • Nobanee, H., Abdullatif, M., & Alhajjar, M. (2011). Cash conversion cycle and firm’s performance of Japanese firms. Asian Review of Accounting, 19(2), 147–156. https://doi.org/10.1108/13217341111181078
  • Ottay, M., & Alexander, S. (2015). Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan Pada Pt. Bpr Citra Dumoga Manado. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 3(1), 923–932. https://doi.org/10.35794/emba.v3i1.7621
  • Pasiouras, F., & Kosmidou, K. (2007). Factors influencing the profitability of domestic and foreign commercial banks in the European Union. Research in International Business and Finance, 21(2), 222–237. https://doi.org/10.1016/j.ribaf.2006.03.007
  • Prapita Cahyani, N., & Dana, I. (2014). Pengaruh Pertumbuhan Aktiva Produktif, Dana Pihak Ketiga, Dan Ukuran Perusahaan Terhadap Profitabilitas Lembaga Perkreditan Desa Di Kabupaten Badung. E-Jurnal Manajemen Universitas Udayana, 3(4), 1050–1065.
  • Putra, A. F. (2017). Pengaruh LDR, IPR, APB, NPL, IRR, PDN, BOPO, FBIR Dan FACR Terhadap Return On Asset ( ROA ) Pada Bank Pembangunan Daerah di Indonesia. Jurnal Akuntansi, 2(3), 1–17.
  • Putra, I. P. A. K., & Sudibya, I. G. A. (2018). Pengaruh Kepuasan Kerja, Komitmen Organisasional Dan Motivasi Kerja Terhadap Organizational Citizenship Behavior. E-Jurnal Manajemen Universitas Udayana, 7(8), 4447. https://doi.org/10.24843/ejmunud.2018.v07.i08.p15
  • Putri, R., & Dewi, S. (2017). Pengaruh Ldr, Car, Npl, Bopo terhadap Profitabilitas Lembaga Perkreditan Desa di Kota Denpasar. E-Jurnal Manajemen Universitas Udayana, 6(2), 5607–5635. https://ojs.unud.ac.id/index.php/Manajemen/article/view/32426/20968
  • Rahmi, C. L. (2014). Pengaruh Risiko Kredit, Risiko Likuiditas Dan Risiko Tingkat Bunga Terhadap Profitabilitas (Studi Empiris pada Perusahaan Perbankan Terdaftar di Bursa Efek Indonesia). Artikel Srkipsi, 1–22. http://ejournal.unp.ac.id/students/index.php/akt/article/view/1537
  • Saryani, D. (2013). Analisis Capital Adequacy Ratio, Non Performing Loan, Net Interest Margin, Biaya Operasional, Loan To Deposit Ratio, Ukuran Perusahaan Terhadap Profitabilitas Bank Umum Di Indonesia Yang Terdaftar Pada Bursa Efek Indonesia. Journal of Petrology, 369(1), 1689–1699. https://doi.org/10.1017/CBO9781107415324.004
  • Septiani, R., & Lestari, P. (2016). Pengaruh Npl Dan Ldr Terhadap Profitabilitas Dengan Car Sebagai Variabel Mediasi Pada PT BPR Pasarraya Kuta. E-Jurnal Manajemen Universitas Udayana, 5(1), 293–324. https://ojs.unud.ac.id/index.php/Manajemen/article/view/15907
  • Setyawan, K. M., & Putri, I. G. A. M. A. D. (2013). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Lembaga Perkreditan Desa di Kecamatan Mengwi Kabupaten Badung. E-Jurnal Akuntansi Universitas Udayana, 5(3), 586–598.
  • Uyar, A. (2009). The relationship of cash conversion cycle with firm size and profitability: An empirical investigation in Turkey. International Research Journal of Finance and Economics, 24(2), 186–193. https://www.researchgate.net/publication/290982782_The_relationship_of_cash_conversion_cycle_with_firm_size_and_profitability_An_empirical_investigation_in_Turkey
  • Vivin, Y. A., & Wahono, B. (2015). Analisis Perbandingan Kinerja Keuangan Bank Umum Syariah dengan Bank Umum Konvensional di Indonesia. E-Jurnal Riset Manajemen, 6(2), 15–28. https://doi.org/10.1123/ijsb.8.1.1
  • Widiasari, N., & Mimba, N. (2015). Pengaruh Loan To Deposit Ratio Pada Profitabilitas Dengan Non Performing Loan Sebagai Pemoderasi. E-Jurnal Akuntansi, 10(2), 588–601.

PDF:

https://jurnal.harianregional.com/jiab/full-61144

Published

2020-06-26

How To Cite

MULIARTHA RM, Ketut. Human Development Index, Liquidity Risk, Credit Risk and Financial Performance of Rural Credit Institutions in Bali.Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 15, n. 2, p. 252-267, june 2020. ISSN 2303-1018. Available at: https://jurnal.harianregional.com/jiab/id-61144. Date accessed: 02 Jun. 2025. doi:https://doi.org/10.24843/JIAB.2020.v15.i02.p08.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 15 No 2 (2020)

Section

Articles

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