PENGARUH NON PERFORMING LOAN DAN TINGKAT SUKU BUNGA TERHADAP RETURN ON ASSET PADA PT BANK CENTRAL ASIA TBK

Abstract

This research discusses the influence of Non Performing Loans and Interest Rates on Return On Assets at PT. Bank Central Asia Tbk in 2012-2016. This research is a quantitative research with a descriptive design. This research was conducted using secondary data sourced from financial data on the Indonesia Stock Exchange contained in the company's financial statements. Statistical analysis used in this study is a classic assumption, linear regression, coefficient of determination and hypothesis testing using the t test and f test. The results of this study suggest that banks should evaluate the level of Non Performing Loans (NPLs). Because the results of this study indicate that the Non Performing Loan (NPL) has a positive and significant effect. For this reason, banks need to base their allocation on the amount of credit to be disbursed with this ratio, because this ratio shows the level of debtor's collectibility. In addition, companies also need to evaluate changes in interest rates. Because the results of this study indicate that interest rates have a significant effect on Return on Assets (ROA).