PENGARUH NPL, LDR, BOPO, BOARD OF DIRECTOR, DISCLOSURE TERHADAP PROFITABILITAS BANK. (Studi pada Bank Umum Konvensional yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2012 – 2017)

Abstract

ABSTRACT The economy in Indonesia cannot be separated from the role of banks where banks play an important role in allocating resources and economic turnover. So that the bank must always be suistanable which can be seen from its profit income (ROA) to run the wheel of the bank's life. There are several factors affecting ROA such as credit default, liquidity, efficiency, bank size, governance, etc. This study aims to examine the things that affect ROA because it is known that there is a decrease in the value of ROA from 3.11% in 2012 to 2.45% in 2017. The study was conducted at Conventional Commercial Banks listed on BEI for the 2012-2017 period. Based on the set criteria, 24 banks were used, with 139 data observations. The analysis technique used is multiple regression analysis which previously carried out the classical assumption first. The results showed that Non Performing Loans (NPL), Loan to Deposit Ratio (LDR) and Operational Costs to Operating Income (BOPO) had a negative influence on Return on Assets (ROA). Board of Directors (BOD) and Disclosure (DISC) have no influence on ROA. As for the control variable that is Size has a positive effect on ROA Keywords : NPL (Non Performing Loan), LDR (Loan to Deposit Ratio), BOPO (Operating Cost to Operatinf Income) , BOD (Board of Directors) , DISC (Disclosure), Size, ROA (Return On Assets).