Good Corporate Governance, Kredit Bermasalah, dan Likuiditas Terhadap Profitabilitas Dengan Cost Efficiency Sebagai Variabel Intervening Pada Bank Perkreditan Rakyat

Dwi Upatiartha, I Nyoman Nugraha, Embun Suryani

Abstract


Penelitian ini bertujuan untuk menguji Pengaruh Good Corporate Governance, Kredit Bermasalah dan Likuiditas Terhadap Profitabilitas melalui Cost Efficiency Pada Bank Perkreditan Rakyat Di Provinsi Nusa Tenggara Barat. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian asosiatif dengan pendekatan kuantitatif. Populasi dalam penelitian ini sebanyak 29 Bank Perkreditan Rakyat di Provinsi Nusa Tenggara Barat. Sampel dalam penelitian ini diperoleh dengan menggunakan teknik purposive sampling, sehingga diperoleh 18 sampel. Metode pengumpulan data yang digunakan dalam penelitian ini adalah metode sampel survey. Hasil penelitian menunjukkan bahwa Good Corporate Governance, Kredit Bermasalah dan Likuiditas tidak berpengaruh dan tidak signifikan terhadap Profitabilitas sedangkan, untuk Cost Efficiency berpengaruh negatif dan signifikan terhadap Profitabilitas. Good Corporate Governance tidak berpengaruh dan tidak signifikan terhadap Cost Efficiency sedangkan Kredit Bermasalah dan Likuiditas berpengaruh positif dan signifikan terhadap Cost Efficiency. Serta hasil penelitian pengaruh tidak langsung menunjukkan bahwa Good Corporate Governance tidak berpengaruh terhadap profitabilitas melalui Cost Efficiency, sedangkan untuk Kredit Bermasalah dan Likuiditas berpengaruh terhadap Profitabilitas melalui Cost Efficiency.

Keywords


Good Corporate Governance, Kredit Bermasalah, Likuiditas, Cost Efficiency, Profitabilitas

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DOI: https://doi.org/10.47165/jpin.v6i1.645

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