FAKTOR FUNDAMENTAL MAKRO DAN SKIM BUNGA KREDIT SEBAGAI VARIABEL INTERVENING PENGARUHNYA
TERHADAP KINERJA BANK
Jurusan Akuntansi Fakultas Ekonomi Universitas Merdeka Malang
Jl. Terusan Raya Dieng No.62-64 Malang, 65146.
Korespondensi dengan Penulis:
Harmono: Telp. +62 341 568 395 Ext.542
This study aimed to analyze the effect of macroeconomic fundamental and credit interest scheme to Financial Performance of conventional Bank in Indonesia. The operation of dependent variable used Capital Adequacy Ratio, Non-Performing Loan, Net Interest Margin, Return on Assets, and Loan to Deposits Ratio. On the other hand, independent variable was measured by macroeconomics fundamental;i.e.Interest Rate of Indonesian Central Bank, inflation, and exchange rate of rupiah to US$. Credit interest scheme consisted of working-capital credit interest rate, investment credit, and interest rate of consumption credit. Sampling technique used was purposive sampling and the samples were conventional banks in Indonesia. Data would be analyzed monthly. Analysis technique was structural equation model. The discovery results showed that the macroeconomic fundamental factors had significant influence to bank performance and dimension of credit interest scheme had role as intervening variable in supporting macro fundamental in influencing financial performance of conventional banking in Indonesia. Represented variables had any significant in contribution to each dimension that could be described. For macroeconomic fundamental, all variables were significant to contribute in factor construction. For credit interest scheme, all variables contributed. And for bank performance, only Capital Adequacy Ratio and Return on Assets had a dominant contribution.
Key words: macroeconomic fundamental, credit interest scheme, financial performance