ANALISIS PENGARUH BIAYA DANA (COST Of FUND) GIRO, TABUNGAN, DEPOSITO TERHADAP RENTABILITAS BANK PADA PT. BANK RAKYAT INDONESIA (PERSERO) TBK PERIODE 2018-2022

Penulis

  • Jenifer F. Lumuko Jurusan Akuntansi, Politeknik Negeri Manado
  • Raymond Festus Rombot Jurusan Akuntansi, Politeknik Negeri Manado
  • Andreas Randy Wangarry Jurusan Akuntansi, Politeknik Negeri Manado
  • Juffry Rompas Jurusan Akuntansi, Politeknik Negeri Manado
  • Oldi M. Lambonan Jurusan Teknik Elektro, Politeknik Negeri Manado

Abstrak

The cost of funds is the bank's basic price in determining the selling price of its products, actually paid by the bank for a source of funds, in order to know how much profit to balance with the risks that may be faced in an effort to maximize the results of the bank's operations. This research aims to determine the cost of funds for current accounts, savings and deposits, as well as the influence on profitability at PT. Bank Rakyat Indonesia (Persero). This research uses quantitative methods, data analysis techniques, namely multiple regression analysis, correlation analysis, determination analysis, and hypothesis testing using the F-test and t-test. The research results show that partially, Giro COF has no significant effect on profitability, while Savings COF and Deposit COF have a significant effect on profitability at PT. Bank Rakyat Indonesia (Persero).

Keywords: Cost of Fund, Giro, Saving, Deposit, Profitability

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Diterbitkan

2024-07-10

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Vol 8 No 1 (2024): Jurnal Akuntansi Vokasi

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