ANALYSIS OF THE INFLUENCE OF NON-PERFORMING LOANS (NPL), NET INTEREST MARGIN (NIM), AND RETURN ON ASSETS (ROA) TOWARD EARNINGS PER SHARE (EPS) OF COMERCIAL BANK IN INDONESIA (A STUDY CASE OF PT. BANK CENTRAL ASIA TBK PERIOD FROM 2004 - 2009)

Abstract

This research was conducted to assess the Influence of Non-Performing Loans (NPL), Net Interest Margin (NIM), and Return On Assets (ROA) toward Earnings Per Share (EPS). This research based on the Financial Statement of PT Bank Central Asia Tbk (BCA) in the period 2004-2013 quarterly. Data analysis technique used is multiple linear regression with least squares equation and test hypotheses using T-statistic for testing the partial regression coefficients and F-statistics to test the effect together with a significance level of 5%. It also tested the classical assumption that included tests of normality, multicollinearity test, test of heteroscedasticity and autocorrelation test. this shows the available data has seen qualified using multiple linear regression equation model. These results indicate that Non-Performing Loans (NPL), Net Interest Margin (NIM), and Return On Assets (ROA) have significantly positive effect towards the EPS in PT Bank Central Asia Tbk (BCA). Predictive ability of three variables to EPS in this research of 52.1% while the remaining 47.9% be affected by other factors not included in the research model.