PENGARUH PERENCANAAN PAJAK DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Manufaktur Sektor Properti dan Real Estate Yang Terdaftar di BEI Periode (2012-2016)

Abstract

This study aims to analyze the influence of Net Interest Margin (NIM) and Loan to Deposite Ratio (LDR) on Company Performance Calculated with Return On Assets (ROA) with Capital Adequacy Ratio (CAR) as Intervening Variable. (Case Study of Bank of Companies Bank BUMN Listed on Indonesia Stock Exchange Period 2012-2016). The population of this study are 4 state-owned banks listed on the Indonesia Stock Exchange. The samples obtained are 20 samples consisting of Bank BNI, Bank BRI, Bank BTN and Bank Mandiri for the period of 2012-2016. The sampling technique is from the financial statements obtained at the BUMN Bank by purposive sampling. Result of t test show that NIM have positive and significant effect to CAR, NIM have positive and significant effect to ROA, NPL has no effect to CAR, NPL has no effect to CAR, NPL has no effect to ROA. LDR has no effect on CAR, LDR has an effect on ROA. CAR affects ROA. CAR mediates NIM against ROA, CAR does not mediate NPLs and LDRs against ROA. Hopefully further research can increase the number of samples so that the results obtained more accurate again. Keywords: NIM, NPL, LDR, CAR, ROA