Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship
Vol 11, No 1 (2021)

Pengaruh Non-Performing Loan (NPL) dan Loan to Deposit Ratio (LDR) terhadap Return on Asset (ROA) dengan Net Interest Margin (NIM) sebagai Variabel Mediasi pada Bank BUMN yang Terdaftar di BEI

Suci Susilawati (Sekolah Tinggi Ilmu Ekonomi Bima, West Nusa Tenggara)
Nafisah Nurulrahmatiah (Sekolah Tinggi Ilmu Ekonomi Bima, West Nusa Tenggara)



Article Info

Publish Date
16 Aug 2021

Abstract

The financial performance of a bank can be measured through ROA. Bank Indonesia as a supervisory and supervisory institution prioritizes greater profitability, namely the Return on Asset (ROA) of a bank, so banks need to know what factors can affect the ROA of a bank. This study was conducted to analyze the effect of Non Performing Loans (NPL) and Loan to Deposit Ratio (LDR) on Return on Assets (ROA) with Net Interest Margin (NIM) as a mediating variable. The sample of this research consists of Bank Mandiri, Bank BNI, Bank BRI, and Bank BTN for the period 2015-2019. The research methods used include descriptive statistical analysis, outer model analysis, and inner model analysis. The results of this study indicate that NPL does not affect NIM, while LDR has a significant effect on NIM. Furthermore, NPL has a significant effect on ROA, while LDR does not affect ROA. This study also proves that NIM has a significant effect on ROA, but NIM does not mediate the effect of NPL on ROA, and NIM can mediate the effect of LDR on ROA.

Copyrights © 2021






Journal Info

Abbrev

maksipreneur

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship (JMP) is a periodical scientific journal published by Universitas Proklamasi 45 (UP45) Yogyakarta, Indonesia, twice a year on December and June. This journal is intended to collect and publish a summary of research results, scientific ...