Manuarsa, I Made Candra Dedi and Didied Poernawan Affandy, MBA. Ak., CPA (2023) Pengaruh Perputaran Kredit Dan Perubahan Tingkat Suku Bunga Pada Return On Asset Lembaga Perkreditan Desa Denpasar. Sarjana thesis, Universitas Brawijaya.
Abstract
Lembaga Perkreditan Desa merupakan Lembaga pemberi pinjaman kredit kepada warga desa setempat yang diatur didalam PERDA Provinsi Bali Nomor 3 Tahun 2007. Sejak tahun 2018, profitabilitas LPD terus mengalami penurunan sehingga LPD berusaha meningkatkan profitabilitas pada tahun 2021 menggunakan pendekatan untuk melancarkan perputaran kredit dan melakukan perubahan pada suku bunga kredit LPD. Peneliti tertarik untuk mengetahui pengaruh perputaran kredit dan perubahan tingkat suku bunga pada Return On Asset LPD Denpasar. Penelitian ini menggunakan Risk Theory of Profit sebagai landasan teori penelitian dengan mengambil sample jenuh sebanyak 35 LPD di Denpasar. Data yang diambil merupakan data panel yang diolah menggunakan Eviews 12. Hasil dari penelitian ini sesuai dengan Risk Theory of Profit yang menjelaskan hubungan positif perputaran kredit terhadap ROA dan perubahan tingkat suku bunga kredit yang memiliki pengaruh negatif pada ROA LPD Denpasar.
English Abstract
Lembaga Perkreditan Desa (LPD) is a government institution which has a role to give a loans or credit facility to surrounding villagers according to PERDA Provinsi Bali Nomor 3 Tahun 2007. During 2019-2021, LPD Denpasar have a fluctuating capital structure management and credit management which impact to their profitability. This fluctuate and decreasing profitability leads to 158 LPD have been declared bankrupt on 2021. Therefore this research aims to have an empiric evidence on the influence of capital structure management which is measured by CAR and credit management which is measured by credit turnover to profitability which is measured by ROA. Research is based on Pecking Order Theory which explain the positive correlation between CAR and credit turnover to ROA. There are 17 samples that is taken for each period between 2019-2021. This research used panel data in assuming that intercept for each period is vary but the slope is constant and processed using panel data linear regression. As conclusion, Pecking Order Theory is relevant to explain the positive correlation of CAR and credit turnover to ROA of LPD Denpasar.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | :0523020858 |
| Uncontrolled Keywords: | Perputaran Kredit; Perubahan Tingkat Suku Bunga Kredit; ROA; Risk Theory of Profit. |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 03 Apr 2024 06:37 |
| Last Modified: | 03 Apr 2024 06:37 |
| URI: | http://repository.ub.ac.id/id/eprint/217811 |
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