PENGARUH LOAN TO DEPOSIT RATIO (LDR) DAN NON PERFORMING LOAN (NPL) TERHADAP RETURN ON ASSETS (ROA) BPR ARTHAGUNA SEJAHTERA

Abstract

BPR Arthaguna Sejahtera as a non-financial institution has a financial intermediation function, where one of its functions is to distribute credit to the community. This research aims to determine the effect of Loan to Deposit Ratio (LDR) and Non-Performing Loans (NPL) on Return On Assets (ROA) at BPR Arthaguna Sejahtera Depok. The data used is secondary data. The data analysis method uses multiple linear regression analysis with classical assumption tests. Testing was assisted by the SPSS version 24 for Windows program. Simultaneous test results with the F test show that LDR and NPL have a significant effect on ROA. This is shown by the results of the F test, where the Fcount result is 7.903 with a significance level of 5%, which means Fcount > Ftable (7.903 > 6.94). Meanwhile, the coefficient of determination R Square (R2) obtained was 0.697, which means that the ROA variable can be explained by the two independent variables at 69.7% while the remaining 30.3% is explained by other factors not examined in this research.