PENGARUH NON PERFORMING LOAN (NPL) TERHADAP PROFITABILITAS PADA PERBANKAN YANG TERDAFTAR DI BEI

Abstract

This research is conducted to know the effect of Non Performing Loan (NPL)to profitability. The data used in this research is secondary datais a financial statement in the form of a ratio obtained from the annual financial statements of banks listed in IDX.

The type of research used is quantitative research. Population in this research is annual financial report on banking period of 2012 until 2016. Obtained a number of samples of 3 companies from 42 commercial banks in Indonesia 2012 to 20016 period. The sample of research taken by Purposive Sampling that is based on purpose and consideration of certain criterion. Methods of data analysis using the classical assumption test (normality test), simple linear regression analysis and hypothesis testing (t test and coefficient of determination).

The result of simple linear regression analysis isY = 1,810-0,082X+ewhich shows that Non Performing Loan (NPL) has an effect on Profitability (ROA). Result of t test show that Non Performing Loan (NPL) have negative effect to Profitability (ROA) with t_count -9,583>t_table 2,160. The coefficient of determination is 0,694 (69,4%). So it can be said that69,4% variable Non Performing Loan (NPL) can explain Profitability (ROA)while the remaining amount30,6% influenced by other variables outside the study.