ANALYSIS THE INFLUENCE OF NON-PERFORMING LOANS, NET INTEREST MARGIN, RETURN ON EQUITY, AND RETURN ON ASSETS TOWARD EARNINGS PER SHARE OF COMMERCIAL BANK IN VIETNAM

Abstract

This research aimed to analysis the influence of non-performing loans, net interest margin, return on equity, and return on assets toward earnings per share of commercial bank in Vietnam. This research is quantitative method, with total 100 secondary data collected from five biggest commercial bank in Vietnam period 2014-2018 in quarterly. Data analysis technique used SPSS 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. In the F-Test result, the value of Adjusted R2 is 0.649 or 64.9%, which means that 64.9% of the dependent variable EPS is influenced by combination of independent variables are NPL, NIM, ROE, and ROA.