PENGARUH NON PERFORMING LOAN DAN BIAYA OPERASIONAL PENDAPATAN OPERASIONAL TERHADAP RETURN ON ASSET PADA LEMBAGA PERKREDITAN DESA KECAMATAN JEMBRANA

Abstract

Penelitian ini bertujuan untuk memperoleh temuan eksplanatif yang teruji tentang (1) Pengaruh Non Performing Loan (NPL) dan Biaya Operasional Pendapatan Operasional (BOPO) secara simultan terhadap Return On Asset (ROA) pada Lembaga Perkreditan Desa Kecamatan Jembrana. (2) Pengaruh Non Performiong Loan (NPL) dan Biaya Operasional Pendapatan Operasional (BOPO) secara parsial terhadap Return On Asset (ROA) pada Lembaga Perkreditan Desa Kecamatan Jembrana. Desain penelitian yang digunakan dalam penelitian ini adalah kuantitatif kausal. Subjek penelitian adalah Lembaga Perkreditan Desa Kecamatan Jembrana, dan objek penelitian adalah Non Performing Loan (NPL), Biaya Operasional Pendapatan Operasional (BOPO) dan Return On Asset (ROA). Data dikumpulkan dengan pencatatan dokumen, kemudian dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa (1) Ada pengaruh signifikan secara simultan dari NPL dan BOPO terhadap ROA sebesar 83,8% (2) Ada pengaruh negatif dan signifikan secara parsial dari NPL terhadap ROA sebesar -40,7% (3) Ada pengaruh negatif dan signifikan secara parsial dari BOPO terhadap ROA sebesar -83,8%.
Kata Kunci : NPL, BOPO, ROA

The purpose of this research to get tested explanative findings about (1) the effect of Non Performing Loan (NPL) and operational expense operational income (BOPO) simultaneously toward Return On Asset (ROA) at Rural Credit Institutions in Jembrana Regency (2) The effect of Non Performing Loan (NPL) and operational expense operational income (BOPO) partially toward Return On Asset (ROA) at Rural Credit Institutions in Jembrana Regency. Causal quantitative was the research design used in this research. The subjects of this research were Rural Credit Institutions in Jembrana regency, meanwhile the objects of this research were Non Performing Loan (NPL), operational expense operational income (BOPO) and Return On Asset (ROA). The data were collected through documentation technic and it was analyzed by using multiple linier regression. The results of the research showed that (1) there were significances simultaneously from NPL and BOPO toward ROA amount of 83,8% (2) there were negative effect and significances partially from NPL toward ROA amount of -40,7% (3) There were negative effect and significances partially from BOPO toward ROA amount of -83,8%.
keyword : NPL, BOPO, and ROA