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

Abstract

Penelitian ini bertujuan untuk memperoleh temuan eksplanatif teruji tentang pengaruh biaya operasional pendapatan operasional, loan to deposit ratio, dan non performing loan secara simultan dan parsial terhadap return on asset. Desain penelitian yang digunakan adalah kuantitatif kausal. Populasi dalam penelitian ini adalah Lembaga Perkreditan desa di Kecamatan Seririt berjumlah 23 Lembaga Perkreditan desa. Data dikumpulkan dengan pencatatan dokumen kemudian dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan: (1) secara simultan ada pengaruh biaya operasional pendapatan operasional, loan to deposit ratio, dan non performing loan terhadap return on asset dengan pengaruh sebesar 84,9%, (2) secara parsial biaya operasional pendapatan operasional berpengaruh negatif terhadap return on asset dengan pengaruh sebesar 81,2%, (3) loan to deposit ratio berpengaruh positif terhadap return on asset dengan pengaruh sebesar 35,8%, dan (4) non performing loan tidak berpengaruh terhadap return on asset.
Kata Kunci : biaya operasional pendapatan operasional, loan to deposit ratio, non performing loan, return on asset

The purpose of this research is to attain explanative findings are tested on the influence of operational cost of operating income, loan to deposit ratio, and non performing loan simultaneously and partially toward return on asset. The research design used was quantitative causal. The population in this research is the village credit institutions in Seririt toward to 23 village credit institutions. The data was obtained by documentation technique and analyzed using multiple linear regression. The results showed: (1) simultaneously there is influence of operational cost of operating income, loan to deposit ratio, and non performing loan toward return on asset amounted 84,9%; (2) partially operational cost of operating income has a negative effect toward return on asset amounted 81,2%, (3) loan to deposit ratio has a positive effect toward return on asset amounted 35,8%, (4) and non performing loan has no effect toward return on asset.
keyword : operational cost of operating income, loan to deposit ratio, non performing loan, return on asset