THE INFLUENCE OF NPL, NIM and ROA TOWARD EARNING PER SHARE (EPS) OF COMMERCIAL BANK IN INDONESIA (A case study of PT. Bank Central Asia Tbk period 2007 - 2016)

Abstract

Now a day, the presence of bank is increasingly important in daily life. This research was conducted to assess the influence of non-performing loans, net interest margin and return on assets toward earning per share of PT. Bank Central Asia, Tbk. period 2007 -2016.This research based on the Financial Statement of PT. Bank Central Asia Tbk period 2007-2016 quarterly. Data analysis technique used is multiple linear regression and test hypotheses using t-statistic for testing the partial regression coefficient and F-statistics to test the effect with a significance level 5%. It also tested the classical assumption that included tests of normality, multicollinearity test, test of heteroscedasticity and auto correlation test. The results indicate that Non-Performing Loans, Net Interest Margin and Return on Asset have significant positive effect towards the Earning Per Share in PT. Bank Central Asia Tbk. Predictive ability of three variables to EPS in this research 65.3% while the remaining 34.7% affected by other factors not included in the research model.