FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN ON ASSET (ROA) PADA KOPERASI MEGA, KECAMATAN KEDIRI, KABUPATEN TABANAN

Abstract

The purposes of this study are 1) To analyze the effect of Non Performing
Loans (NPL) on Return On Assets (ROA) in the Mega Cooperative, Kediri District,
Tabanan Regency. 2) To analyze the effect of Capital Adequacy Ratio (CAR) on Return
On Assets (ROA) in the Mega Cooperative, Kediri District, Tabanan Regency. 3) To
analyze the effect of Loan to Deposit Ratio (LDR) on Return On Assets (ROA) in the Mega Cooperative, Kediri District, Tabanan Regency. 4) To analyze the effect of
Operational Cost per Operational Income (BOPO) Return On Assets (ROA) on the Mega
Cooperative, Kediri District, Tabanan Regency.
 Multiple linear regression analysis was used to test the effect of Non
Performing Loans (NPL), Capital Adequency Ratio (CAR), Loan to Deposit Ratio
(LDR), Operational Income Operating Costs (BOPO) on Return on Assets (ROA) in
Multipurpose Savings and Loan Cooperatives . In this study, the defensive variables were
NPL (X1), CAR (X2), LDR (X3), BOPO (X4) while the independent variable was ROA
(Y)
 The research results show 1) The value of the regression coefficient for NonPerforming Loans (NPL) is -0.007, the value of this regression coefficient is negative
which indicates that there is no unidirectional relationship between the variable NonPerforming Loans (NPL) and Return On Assets (ROA). 2) The value of the regression
coefficient for Capital Adequacy Ratio (CAR) is -0.013, the value of this regression
coefficient is negative which indicates that there is no unidirectional relationship between
the Capital Adequacy Ratio (CAR) variable and Return On Assets (ROA). 3) The value
of the regression coefficient Loan to Deposit Ratio (LDR) is -0.005, the value of this
regression coefficient is negative which indicates there is no unidirectional relationship
between the Loan to Deposit Ratio (LDR) variable and Return On Assets (ROA). 4) The
magnitude of the regression coefficient value of Operational Income Operating Expenses
(BOPO) is -0.017, the value of this regression coefficient is negative which indicates
there is no unidirectional relationship between the variable Operating Income Operating
Expenses (BOPO) to Return On Assets (ROA).