PENGARUH RASIO KEUANGAN CAMEL TERHADAP TINGKAT LABA PADA BANK PERKREDITAN RAKYAT (BPR) WILAYAH KERJA KBI BANDUNG

Financial banking ratio can be identify with using elements of capital, assets

quality, management, earning and liquidity (CAMEL). Financial ratio itself is

very important for analysis to banking condition. One of them used to value

performance, measure bank health and ranking rate. With assumption a bank that

have the biggest value of CAMEL financial ratio can producing optimal profit, so

it need to be tested the influence of CAMEL financial ratio to predicted profit rate

that achieved by a banking after one period from the original calculation.

This research will tested the influence of CAMEL financial ratio, capital

adequacy, assets quality, management, earnings and liquidity to profit rate at

BPR working area KBI Bandung. The method that used is descriptive method with

quantitative approach. While data that been analysis is BPR financial statement

from June 2006 until January 2007. Analysis process done by using simple linier

regression technique analysis.

Based from research result, showed that CAMEL financial ratio will be

influenced to profit rate. This thing can be showed from correlation calculation

(r) = 0,885 with determination coefficient (cd) = 78,3%, which means also

CAMEL financial ratio influenced positive / one way and very strong to profit

rate. While hypothesis test using t test with degree of freedom (α) = 5 % resulted

that tcount value = 4,250 while ttable = 2,5706 where tcount > ttable , which means H0

rejected and H1 accepted this means CAMEL financial ratio influenced to profit

rate.