THE INFLUENCE OF CAPITAL ADEQUACY RATIO (CAR), NON-PERFORMING LOAN (NPL), OPERATING INCOME TO OPERATING EXPENSES, LOAN DEPOSIT RATIO (LDR), AND NET INTEREST MARGIN (NIM) TO RETURN ON ASSET (ROA) AS BANK’S PERFORMANCE (STUDY CASE: PT BANK MUTIARA TBK YEAR 2006-2013)

Abstract

Analysis of banking financial performance can help the business person, both the Government and other financial statement users in assessing the financial performance of a bank, whether it’s national bank or foreign bank. Bank Mutiara is takeover of company by the Deposit Insurance Agency (LPS) based on the decision of the Financial System Stability Committee (KSSK) No. 04/KSSK.03/2008 on November 21, 2008 and rebranding on October 3, 2009 from Century Bank to Mutiara Bank. The performance of PT Bank Mutiara Tbk for 8 years describe the circumstances and conditions of Bank Mutiara in not really good condition before q4 2008 and that was a normal thing if nobody interest to them until the bailout case in Q4 of 2008 which resulted in dropped of ROA and show the bank's huge losses, but what is happening next is the assets of this bank growing up, and there is still no one interest to them. The purposes of this research is to analysis PT Bank Mutiara, Tbk Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Operational Expense to Operational Income (BOPO), Net Interest Margin (NIM) and Loan Deposit Ratio (LDR) to the ROA as representative of Profitability time period 2006-2013. How is the condition of CAR, NPL, LDR, NIM, BOPO, and ROA of Bank Mutiara looked by descriptive method and Is there an effect of CAR, NPL, LDR, NIM, and BOPO to ROA of Bank Mutiara is the objective of this research or not. The result of t test in this research shows the significance simultaneously influence of CAR, NPL, BOPO, LDR, NIM toward ROA of PT Bank Mutiata Tbk. While the research of F test shows NPL, BOPO and LDR partially have significance influence to ROA. BOPO has dominant influence to ROA among the others independents with coefficient -1.026% and significant 0.00. This research recommends that PT Bank Mutiara should be concern to factors that influence ROA to increasing the interest of investors.