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ANALISIS PENGARUH LOAN TO DEPOSIT RATIO, BIAYA OPERASIONAL TERHADAP PENDAPATAN OPERASIONAL, DAN NON PERFORMING LOAN TERHADAP RETURN ON ASSET

Dwi - Rahayu

Last modified: 2020-09-23

Abstract


Return on assets (ROA) is influenced by various things, how the loan to deposit ratio (LDR), operating costs to operating income (BOPO), and non performing loans (NPL) will affect ROA.

This study intends to analyze the effect of LDR, BOPO, and NPL on ROA. This study involves all commercial banks listed on the Indonesia Stock Exchange (IDX). There are 42 commercial bank companies, 24 of which were selected using purposive sampling. Sampling was conducted during the five-year observation  from 2014 to 2018 with a total  91 observations. The data were processed using Statistical Product and Service Solutions version 25 and analyzed by multiple linear regression.

Results showed that: 1) LDR has a positive effect on ROA, meaning that LDR determines the amount of ROA where greater the LDR, the greater the ROA; 2) BOPO has a negative effect on ROA, which means that BOPO will determine the size of ROA where the greater the BOPO will reduce ROA and smaller the BOPO, greater the ROA; 3) NPL has a negative effect on ROA, meaning that NPL will determine the size of ROA where greater the NPL, smaller the ROA and if the NPL is getting smaller, the ROA will be bigger.

The results of this study are expected to help company management in maintaining the development of the company's ROA, and future research can use other variables that affect ROA with a longer time, as well as a sample of all banks in Indonesia so that  research results are more accurate.

Keywords


: Loan to Deposit Ratio, Operational Costs to Operating Income, Non Performing Loans, Return on Assets

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