ANALYSIS OF FINANCIAL RATIO FACTORS INFLUENCING NON PERFORMING LOAN OF PT. BANK TABUNGAN NEGARA (PERSERO) TBK. PERIOD 2004 – 2013

Abstract

This research is conducted to analyze the influence of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Return on Asset (ROA) and Operational Efficiency (BOPO) as independent variables toward Non-Performing Loan as dependent variable of PT. Bank Tabungan Negara, Tbk. by using quantitative analysis method. The data used in this research from were taken from financial statement of PT. Bank Tabungan Negara, Tbk. from 2004 until 2013 quarterly (3 months). This research was using multiple linier regression and significance test using t-test for partial influence testing and f-test for simultaneous influence tesing with 5% confidence level. In this research, the researcher use classic assumption test, which also include normality test, multicolinearity test, heteroskedasticity test and autocorrelation test for testing the data that been used. The results of this research show that CAR, ROA and Operational Efficiency (BOPO) of PT. Bank Tabungan Negara, Tbk. partially do not have significant influence toward NPL and only LDR that partially has significant influence towards the NPL, also all independent variables altogether have significant influence toward Non-Performing Loan.