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THE EFFECT OF NON PERFORMING LOAN (NPL) AND CAPITAL

ADEQUACY RATIO (CAR) ON RETURN ON ASSETS (ROA) OF BUMN


BANKS REGISTERED IN INDONESIA STOCK EXCHANGE
PERIOD 2010 - 2018

ELAH SUHELAH
11150064
bilqisnur76@gmail.com

ABSTRACT
An evaluation of banking performance needs to be continued so that the
banking sector can become an investment choice for the public. Simply stated,
investment can be interpreted as an activity to save money with the aim of obtaining
a return (return) with a specific goal and time period.
The purpose of this study is to determine whether there is a simultaneous
influence of CAR and NPL ratios on ROA in BUMN Banks.
In this research, descriptive and associative methods are used. The
population in this study is the Financial Services Sector Bank Sub Sector
Companies listed on the Indonesia Stock Exchange during 2010 - 2018. The sample
used in this study is the BUMN Banks company that is as many as 4 companies.
In the t test the decision is obtained that the Capital Adequacy Ratio has a
positive relationship to Return on Assets means that the greater the Capital
Adequacy Ratio, the greater the Return on Assets, and vice versa. In the t test, a
decision was obtained that Non-Performing Loans had a negative and significant
effect on Return on Assets. The results obtained by the value of Non-Performing
Loans are negative, meaning that Non-Performing Loans are inversely
proportional to Return on Assets. In the F test the decision was obtained that the
Capital Adequacy Ratio, and Non-Peforming Loans have a significant influence
jointly on Return on Assets in BUMN Banks with a magnitude of influence of
15,290.
Banks should increase the capital adequacy ratio or commonly called the
Capital Adequacy Ratio (CAR) to encourage an increase in Return On Assets
(ROA), which is expected by shareholders / investors. To maintain a good level of
Return On Assets (ROA), banks must keep the Non Performing Loan (NPL) always
low.
Keywords: CAR, NPL, ROA

iv
PENGARUH NON PERFOMING LOAN (NPL) DAN CAPITAL
ADEQUACY RATIO (CAR) PADA RETURN ON ASSETS (ROA)
PERBANKAN BUMN YANG TERDAFTAR DI BURSA EFEK
INDONESIA PERIODE 2010 – 2018
ELAH SUHELAH
11150064
bilqisnur76@gmail.com

ABSTRAK
Evaluasi terhadap kinerja perbankan perlu terus dilakukan agar sektor
perbankan dapat menjadi pilihan investasi bagi masyarakat. Secara sederhana,
investasi bisa diartikan kegiatan menyimpan uang dengan tujuan memperoleh
imbal hasil (return) dengan tujuan dan jangka waktu tertentu.
Tujuan penelitian ini untuk mengetahui apakah ada pengaruh rasio CAR dan
NPL secara simultan terhadap ROA pada Perbankan BUMN.
Dalam penelitian ini digunakan metode deskriptif dan asosiatif. Populasi
dalam penelitian ini adalah perusahaan Jasa Sektor Keuangan Sub Sektor Bank
yang terdaftar di Bursa Efek Indonesia selama tahun 2010 - 2018. Sampel yang
digunakan dalam penelitian ini adalah perusahaan Jasa Sektor Bank BUMN yaitu
sebanyak 4 perusahaan.
Pada uji t diperoleh keputusan bahwa Capital Adequacy Ratio memiliki
hubungan yang positif terhadap Return on Asset artinya bahwa semakin besar
Capital Adequacy Ratio maka akan semakin besar Return on Asset, demikian
sebaliknya. Pada uji t diperoleh keputusan bahwa Non Performing Loan
berpengaruh negatif dan signifikan terhadap Return on Asset. Hasil penelitian
diperoleh nilai Non Performing Loan bertanda negatif, artinya bahwa Non
Performing Loan berbanding terbalik dengan Return on Asset. Pada uji F diperoleh
keputusan bahwa Capital Adequacy Ratio, dan Non Peforming Loan memiliki
pengaruh yang signifikan secara bersama-sama terhadap Return on Asset pada
Perbankan BUMN dengan besaran pengaruh sebesar 15,290.
Hendaknya bank meningkatkan rasio kecukupan modal atau biasa yang
disebut dengan Capital Adequacy Ratio (CAR) untuk mendorong terjadinya
peningkatan Return On Asset (ROA), yang mana hal tersebut diharapkan oleh para
pemegang saham/investor. Untuk tetap menjaga tingkat Return On Asset (ROA)
yang baik, maka bank harus menjaga agar Non Performing Loan (NPL) selalu
rendah.

Kata Kunci: CAR, NPL, ROA

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