ABSTRAK

Ade Aulia Marcela Lubis, 1610412120003, 2020, Pengaruh Non Performing Loan (NPL) dan Loan to Deposit Ratio (LDR) terhadap Return On Asset (ROA) Pada Bank BUMN yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2015-2019. Dibawah bimbingan Noor Hidayati.

            Sektor perbankan merupakan kontribusi yang sangat penting dalam keuangan suatu Negara. Salah satu tujuan perbankan yaitu memperoleh keuntungan. Dimana bank menghasilkan laba yaitu melalui, salah satunya penyaluran kredit yang dilakukan secara efisien dan efektif.

            Penelitian ini bertujuan untuk mengetahui dan menguji pengaruh secara parsial dan simultan antara Non Performing Loan (NPL) dan Loan to Deposit Ratio (LDR) terhadap Return On Asset (ROA) pada Bank BUMN yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2015-2019.

            Penelitian ini menggunakan metode penelitian kuantitatif dengan pendekatan asosiatif. Populasi dalam penelitian ini adalah seluruh laporan keuangan bank BUMN yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2015-2019. Sampel yang digunakan yaitu laporan keuangan perbankan BUMN dengan menggunakan teknik sampling yang digunakan adalah nonprobability sampling dengan cara purposive sampling. Jenis data yang digunakan dalam penelitian ini yaitu data sekunder berupa data dari Otoritas Jasa Keuangan (OJK) dan laporan keuangan yang diperoleh dari masing-masing Bank BUMN periode 2015-2019. Teknik pengumpulan data dilakukan dengan metode dokumentasi, yaitu dengan mencatat dan mengumpulkan data. Teknik analisis data dalam penelitian ini adalah analisis regresi linear berganda.

            Hasil dari penelitian yang telah di uji membuktikan bahwa Non Performing Loan (NPL) secara parsial berpengaruh signifikan terhadap Return On Asset (ROA) diketahui bahwa tingkat signifikan sebesar 0,002 < 0,005 dengan nilai Sumbangan Efektif sebesar  40.73%. Loan to Deposit Ratio (LDR) secara parsial berpengaruh signifikan terhadap Return On Asset (ROA) diketahui bahwa tingkat signifikan sebesar 0,004 < 0,005 dengan nilai Sumbangan Efektif sebesar 36.68%. Secara simultan diketahui bahwa Non Performing Loan (NPL) dan Loan to Deposit Ratio (LDR) berpengaruh signifikan terhadap Return On Asset (ROA) dengan nilai sig 0,000 < 0,05. Besarnya pengaruh sebesar 77.41% yang cukup kuat.

Kata Kunci: Non Performing Loan (NPL), Loan to Deposit Ratio (LDR) dan Return On Asset (ROA).

ABSTRACT

            Ade Aulia Marcela Lubis, 1610412120003, 2020, The Effect of Non-Performing Loans (NPL) and Loan to Deposit Ratio (LDR) on Return On Assets (ROA) at state-owned banks registered with the Financial Services Authority (OJK) for the 2015-2019 period. Under the guidance of Noor Hidayati.

            The banking sector is a very important contribution to the finances of a country. One of the goals of banking is to make a profit. Where the bank generates profits, namely through, one of which is the distribution of credit which is carried out efficiently and effectively.

            This study aims to determine and test the effect partially and simultaneously between Non Performing Loans (NPL) and Loan to Deposit Ratio (LDR) on Return On Assets (ROA) in state-owned banks registered with the Financial Services Authority (OJK) for the 2015-2019 period.

            This research uses quantitative research methods with an associative approach. The population in this study were all state-owned bank financial statements registered with the Financial Services Authority (OJK) for the 2015-2019 period. The sample used is the financial statements of state-owned banks using the sampling technique used is nonprobability sampling by means of purposive sampling. The type of data used in this study is secondary data in the form of data from the Financial Services Authority (OJK) and financial reports obtained from each BUMN Bank for the 2015-2019 period. The data collection technique is done by using the documentation method, namely by recording and collecting data.  The data analysis technique in this study is multiple linear regression analysis.

            The results of research that have been tested prove that partially non-performing loans (NPL) have a significant effect on Return on Assets (ROA). It is known that a significant level is 0.002 <0.005 with an Effective Contribution value of 40.73%. The Loan to Deposit Ratio (LDR) partially has a significant effect on Return on Assets (ROA). It is known that the significant level is 0.004 <0.005 with an Effective Contribution value of 36.68%. Simultaneously it is known that Non Performing Loans (NPL) and Loan to Deposit Ratio (LDR) have a significant effect on Return On Assets (ROA) with a sig value of 0.000 <0.05.  The amount of influence is 77.41% which is quite strong.

Keywords : Non Performing Loan (NPL), Loan to Deposit Ratio (LDR) dan Return On Asset (ROA).