PENGARUH CAPITAL ADEQUACY RATIO DAN BIAYA OPERASIONAL PENDAPATAN OPERASIONAL SERTA LOAN TO DEPOSIT RATIO TERHADAP RETURN ON ASSETS PADA LEMBAGA PERKREDITAN DESA DI KECAMATAN PEKUTATAN

Abstract

Penelitian ini bertujuan untuk menguji pengaruh secara simultan dan parsial Capital Adequacy Ratio, Biaya Operasional Pendapatan Operasional, dan Loan to Deposit Ratio terhadap Return On Assets. Subjek dalam penelitian ini adalah Lembaga Perkreditan Desa di Kecamatan Pekutatan dengan jumlah populasi 13 lembaga perkreditan desa pada tahun 2014-2016. Penelitian ini merupakan penelitian kuantitatif kausal. Data dikumpulkan dengan studi dokumentasi dan analisis data dengan analisis regresi berganda. Hasil dari penelitian menunjukkan bahwa (1) Capital Adequacy Ratio dan Biaya Operasional Pendapatan Operasional, serta Loan to Deposit Ratio berpengaruh signifikan terhadap Return On Assets dengan sumbangan pengaruh sebesar 73,8%, dan pengaruh dari variabel lain di luar penelitian adalah 26,2%. (2) Capital Adequacy Ratio berpengaruh positif dan signifikan terhadap Return On Assets, dengan sumbangan pengaruh sebesar 20,5%. (3) Biaya Operasional Pendapatan Operasional berpengaruh negatif dan signifikan terhadap Return On Assets, dengan sumbangan pengaruh sebesar 46,1%. (4) Loan to Deposit Ratio berpengaruh positif dan signifikan terhadap Return On Assets pada LPD di Kecamatan Pekutatan, dengan sumbangan pengaruh sebesar 54,9%.
Kata Kunci : biaya operasional pendapatan operasional, capital adequacy ratio, return on assets, dan loan to deposit ratio.

This research was aiming to find simultaneous and partial influence of Capital Adequacy Ratio, Operational efficiency, and Loan to Deposit Ratio to Return On Assets. Subjects in this study were lembaga perkreditan desa in Pekutatan districts, the population was 13 lembaga perkreditan desa. The research was a causal quantitative research. The data was collected by documentation technique, and it was analyzed by multiple regression analysis. The results showed that (1) Capital Adequacy Ratio, Operational efficiency, and Loan to Deposit Ratio had a significant effect to Return On Assets with influence contribution 73,8% and influence contribution for other variable were 26,2%. (2) Capital Adequacy Ratio had a significant positive effect to Return On Assets with influence contribution 20,5%. (3) Operational efficiency had a significant negative effect to Return On Assets with influence contribution 46,1%. (4) Loan to Deposit Ratio had a significant positive effect to Return On Assets with influence contribution 54,9%.
keyword : capital adequacy ratio, return on assets, loan to deposit ratio, and Operational efficiency.