PENGARUH CAPITAL ADEQUACY RATIO DAN NON PERFORMING LOAN SERTA BIAYA OPERASIONAL PENDAPATAN OPERASIONAL TERHADAP RETURN ON ASSET PADA LEMBAGA PERKREDITAN DESA DI KECAMATAN KEDIRI

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari capital adequacy ratio, non performing loan, dan biaya operasional pendapatan operasional terhadap on asset return pada Lembaga Perkreditan Desa di Kecamatan Kediri 2014-2016. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif kausal. Metode pengumpulan data dalam penelitian ini adalah metode pencatatan dokumen. Teknis analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan secara simultan ada pengaruh signifikan antara capital adequacy ratio, non performing loan, dan biaya operasional pendapatan operasional terhadap return on asset sebesar 70,1%. Sedangkan secara parsial capital adequacy ratio terhadap return on asset menunjukkan pengaruh negatif tidak signifikan. Non performing loan terhadap return on asset menunjukkan pengaruh negatif tidak signifikan. Biaya operasional pendapatan operasional terhadap return on asset menunjukkan pengaruh negatif signifikan sebesar -68,6%.
Kata Kunci : biaya operasional pendapatan operasional, capital adequacy ratio, non performing loan,return on asset

This research aimed to determine the effect of capital adequacy ratio, non performing loan, and operational cost operating income toward return on asset at lembaga perkreditan desa in kecamatan kediri 2014-2016. The research conducted was a causal quantitative research. The data were collected using document recording method. The data were further analyzed by using multiple linear regression analysis. The results of this research indicate that simultaneously, there are significant influence between capital adequacy ratio, non performing loan, and operational cost operating income toward return on asset equal to 70,1%. Meanwhile, partially it is shown that there are negative effect and insignificant influence of capital adequacy ratio toward return on asset. The research also shows that there are also negative and insignificant effects of non performing loan toward return on assets. However, in terms of the influence of operational cost operating income toward return on asset, the research indicates that there are significant and negative effect equal to -68,6%.
keyword : capital adequacy ratio, non performing loan, operational cost operating income, return on asset