Pengaruh Capital Adequancy Ratio (CAR) dan Non Performing Loan (NPL) Terhadap Return on Assets (ROA) pada Bank BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018

Abstract

This study aims to determine the effect of Capital Adequancy Ratio (CAR) and Non Performing Loans (NPL) on Return On Assets (ROA) on BUMN Banks Listed on the Indonesia Stock Exchange Period 2014-2018. This type of research is associative. The data used are secondary data and the method used is the analysis of multiple linear regression panel data with the help of the program Eviews10 . The population in this study is financial accounting the enterprise state-owned banks listed on the Indonesia Stock Exchange amounting to four companies . The sample used is nin this study is saturated samples that financial accounting Bank BUMN (BRI, BNI, BTN, and Mandiri) are listed on the Indonesia Stock Exchange from Period 2014-2018 year. Based on the CAR t-test results, the CAR has a significance value of 0.0087 <0.05 and has a regression coefficient of 0.085491, which means that CAR has a positive and significant effect on ROA on state-owned banks listed on the Indonesia Stock Exchange in the 2014-2018 period. NPL has a significance value of 0.0000 <0.05 which means that partially below the NPL has a negative influence on ROA in state-owned banks that are listed on the Indonesia Stock Exchange in the 2014-2018 period. Berdasarkan Test F CAR and NPL has a significance value of 0.000000 <0.05 and shows the value of F count > F table at 60.89908> 3,115 which means that simultaneous CAR and NPL has a positive and significant impact on ROA. The value of the coefficient of determination (R 2 ) of 0.602 612. It can be concluded value ( R 2 ) amounted to 60.26% ROA influenced by the CAR and NPL and the remaining 39.74% influenced by other variables not examined in this study.