Optimization of Income in the Banking Sector SOE Income as an Effort to Increase PNBP
DOI:
https://doi.org/10.22212/jbudget.v5i2.100Keywords:
rasio dividend yield, pendapatan negara bukan pajak, laba BUMN, deviden bagi pemerintah, BUMNAbstract
This study aims to analyze the reasons for the inadequate income of state-owned enterprises (BUMN) in the banking sector and the government's efforts to strengthen these enterprises to increase Non-Tax State Revenues (PNBP). This research is descriptive quantitative research. The study results show that state-owned enterprises in the banking sector need to improve financial performance to increase the PNBP of Separated State Assets (KND). The results showed that this study had passed the classic assumption test. The F test shows that the independent variables simultaneously affect the dependent variable with a significant value of 0.000. The study shows that return on assets/ROA (X1) affects DPR (Y), and ROA has a positive effect on DPR. While the variable capital adequacy ratio/CAR (X2) affects the DPR (Y). CAR has a positive effect on DPR. Realization of PNBP KND in 2017/2018, 2018/2019, and 2019/2020 always exceeded the target of Non-Tax State Revenues of Separated State Assets (PNBP KND).
References
Achmad, Tarmizi & Willyanto K. Kusumo, 2003, “Analisis Rasio-Rasio Keuangan sebagai Indikator dalam Memprediksi Potensi Kebangkrutan Perbankan di Indonesia”, Media Ekonomi dan Bisnis, Vol.XV, No.1, Juni, pp.54-75.
Darmawi, Herman. 2011. Manajemen Perbankan Cetakan I. Bumi Aksara, Jakarta. ISBN: 979-010-582-7
Ismiyanti, Fitri & Mahadwartha, PA,. 2005. Uji Faktor-Faktor Pembeda Kebijakan Dividen: Analisis Diskriminan. Jurnal Manajemen dan Bisnis, Vol 4, No 1, Maret. https://doi.org/10.24123/jmb.v4i1.182
Karauan, Prisilia. 2017. Pengaruh Kinerja Keuangan Terhadap Kebijakan Dividen Pada Bank BUMN Yang Go Public di Bursa Efek Indonesia Tahun 2011-2015. Jurnal EMBA, Vol.5, No.2, 935-944. DOI: https://doi.org/10.35794/emba.v5i2.16016
Kementerian Keuangan. Nota Keuangan dan APBN Berbagai Tahun.
Lanawati & Amilin. 2015. Cash Ratio, Debt to Equity Ratio, Return on Asset, Firm Size, Growth dan Dividend Payout Ratio Pada Perusahaan Manufaktur di Indonesia. Jurnal Riset Akuntansi dan Perpajakan JRAP Vol. 2, No. 1, Juni 2015, hal 55- 64. ISSN 2339 - 1545
Musiega, M. G., Alala, O. B., Douglas, M., Christopher, M. O., & Robert, E. 2013. Determinants Of Dividend Payout Policy Among Non-Financial Firms On Nairobi Securities Exchange. Kenya. International journal of scientific & Technology Research, 2(10), 253-266.
Perpatih, Zuhafni S. 2016. "Pengaruh “ROA” dan “DER” terhadap Dividend Payout Ratio (DPR) pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia." e-Jurnal Apresiasi Ekonomi, vol. 4, no. 3, 2016, pp. 205-211, doi:10.31846/jae.v4i3.165.
Purba, Jamian. 2019. Faktor- Faktor yang Memengaruhi Dividend Payout Ratio pada Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016. Ikra-Ith Ekonomika, vol. 2, no. 1, Mar. 2019, pp. 49-58.
Rehman, A., & Takumi, H. 2012. Determinants of dividend payout ratio: Evidence from Karachi Stock Exchange (KSE). Journal of Contemporary Issues in Business Research, 1(1), 20-27.
Sabri, Fitri Handayani, Dwi Risma Deviyanti, dan Indra Suyoto Kurniawan. 2017. Pengaruh Kinerja Keuangan Terhadap Dividend Payout Ratio Studi Empiris Pada Perusahaan BUMN. Print ISSN: 19 07-3011 - Online ISSN: 2528-1127: Vol. 14 (1)
Silfiana, Merlinda dan Rachmawati, Erny. 2015. Pengaruh Likuiditas, Profitabilitas dan Leverage Terhadap Kebijakan Dividen pada Perusahaan Manufaktur di Bursa Efek Indonesia. Kompartemen, Vol. XIII, No.2, 2015. DOI: 10.30595/kompartemen.v14i1.1370
Van Horne, James C. and John M. Wachowicz Jr 2009. Prinsip-Prinsip Manajemen Keuangan. Jakarta: Salemba Empat.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2020 Martha Carolina

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Jurnal Budget is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License. Permissions beyond the scope of this license may be available at https://ejurnal.dpr.go.id/index.php/jurnalbudget/index.