PENGARUH LDR, CAR, BOPO DAN NPL TERHADAP RETURN ON ASSETS (ROA)PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018

RAJU MAULANA; M. TARMIZI

doi:10.32520/jam.v5i2.964

RAJU MAULANA UNIVERSITAS ISLAM INDRAGIRI
M. TARMIZI UNIVERSITAS ISLAM INDRAGIRI

DOI: https://doi.org/10.32520/jam.v5i2.964

Keywords: Return on Assets (ROA), Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Operational Costs / Operating Income (BOPO), and Non Performing Loans (NPL)

Abstract

Effect of Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Operational
Costs / Operating Income (BOPO) and Non Performing Loans (NPL), on Return on
Assets (ROA) on banking companies listed on the IDX period 2016-2018.
This study aims to determine how much influence the Loan to Deposit Ratio
(LDR), Capital Adequacy Ratio (CAR), Operational Costs / Operating Income (BOPO),
and Non Performing Loans (NPL), on Return on Assets (ROA) in banking companies
listed on the IDX. The independent variables in this study are Loan to Deposit Ratio
(LDR), Capital Adequacy Ratio (CAR), Operational Costs / Operating Income (BOPO),
and Non Performing Loans (NPL), the dependent variable is Return on Assets (ROA).
The population of this study is all banks listed on the Stock Exchange in the 2016-2018
period. Then 27 banking companies with the last 3 years used in this study were 81
samples listed on the Indonesia Stock Exchange in the 2016-2018 period. Data
obtained using multiple linear regression analysis techniques with computer aids that
use the SPSS program. 23 for windows.
The results obtained by multiple linear regression equation, namely: Ln_ROA =
16.903 + (-0.133) + (-0.035) + (-3.539) + (-0.030). The partial research results
show that the LDR variable does not significantly influence ROA with a significant value
of 0.393> 0.05, the CAR variable has no significant effect on ROA with a significant
value of 0.827> 0.05, BOPO has a significant effect on
ROA with a significant value of 0,000 <0.05 and NPL no significant effect on ROA
with a significant value of 0.721> 0.05. The coefficient of determination shows 0.878
which means that the independent variables (LDR, CAR, BOPO and NPL) influence the
dependent variable (ROA) of 87.8%, while the remaining 12.2% is influenced by other
factors not included in this study. Based on simultaneous tests that Fcount is 50.381>
Ftable is 2.71 with a significant level of 0.000 <0.05, it can be concluded that the
variable Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Operational
Costs / Operational Income (BOPO) ) and Non Performing Loans (NPL) jointly affect
Return on Assets (ROA).