PENGARUH CAPITAL ADEQUACY RATIO (CAR) DAN NON PERFORMING LOAN (NPL) TERHADAP RETURN ON ASSETS (ROA) PADA PERUSAHAAN PERBANKAN

Abstract

Penelitian ini bertujuan untuk memperoleh temuan eksplanatif yang teruji tentang pengaruh (1) capital adequacy ratio (CAR) dan non performing loan (NPL) terhadap return on assets (ROA), (2) capital adequacy ratio (CAR) terhadap return on assets (ROA), (3) non performing loan (NPL) terhadap return on assets (ROA) pada Perusahaan Perbankan yang Go Public di Bursa Efek Indonesia periode 2013-2014. Desain penelitian yang digunakan adalah kuantitatif kausal. Subjek penelitian adalah perusahaan perbankan yang go public; dan objek penelitian adalah capital adequacy ratio (CAR), non performing loan (NPL), dan return on assets (ROA). Data dikumpulkan dengan pencatatan dokumen, dan dianalisis dengan menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa (1) capital adequacy ratio (CAR) dan non performing loan (NPL) berpengaruh positif dan signifikan terhadap return on assets (ROA), (2) capital adequacy ratio (CAR) berpengaruh positif dan signifikan terhadap return on assets (ROA), (3) non performing loan (NPL) berpengaruh negatif dan signifikan terhadap return on assets (ROA).
Kata Kunci : capital adequacy ratio (CAR), non performing loan (NPL), dan return on assets (ROA).

The purpose of this research to get explanative findings about the effect of (1) capital adequacy ratio (CAR) and non performing loan (NPL) toward return on assets (ROA), (2) capital adequacy ratio (CAR) on return on assets (ROA), (3) non performing loan (NPL) towards return on assets (ROA) in The Banking Company to Go Public in Indonesia Stock Exchanges period 2013-2014. The research design used is causal quantitative. The subject of this research were The Banking Company to Go Public; and the object of this research were capital adequacy ratio (CAR), non performing loan (NPL), and return on assets (ROA). The data was obtained by documentation technique, and then it’s analyzed using multiple linier regressions. The result of this research shows that (1) capital adequacy ratio (CAR) and non performing loan (NPL) had positive significant effect to the return on assets (ROA), (2) capital adequacy ratio (CAR) had positive significant effect to the return on assets (ROA), (3) non performing loan (NPL) had negative significant effect to the return on assets (ROA).
keyword : capital adequacy ratio (CAR), non performing loan (NPL), dan return on assets (ROA).