PENGARUH AKTIVITAS OFF BALANCE SHEET TERHADAP KINERJA BANK BUMN INDONESIA
DOI:
https://doi.org/10.32897/jsikap.v3i2.116Keywords:
Aktivitas non tradisional, Off Balance Sheet Activity, Derivatif, Return on Equity, Bank BUMNAbstract
Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh signifikan dari aktivitas OBS yang diwakili dengan derivatif terhadap kinerja bank Badan Usaha Milik Negara (BUMN) diwakili oleh ROE. Jenis penelitian yang digunakan dalam penelitian ini adalah kuantitatif, dengan populasi yang digunakan adalah perusahaan perbankan milik BUMN yang terdaftar pada Bursa Efek Indonesia pada periode 2010-2017.Metode analisis dalam penelitian ini menggunakan metode regresi data panel dan uji t. Dengan Teknik sampling yang digunakan dalam penelitian ini yaitu purposive sampling, sampel yang diperoleh sebanyak 4 sampel perbankan BUMN periode 2010-2017. Hasil dari penelitian ini menyatakan bahwa aktivitas OBS berpengaruh negatif dan tidak signifikan terhadap kinerja keuangan bank BUMN yang terdaftar di Bursa Efek Indonesia periode 2010-2017.References
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