Analysis Of Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), Operational Cost / Operational Revenue (BOPO) To Return On Equity (ROE) And Earning Per Share (EPS) (Case Study In The Listed Indonesia Bank In BEI Year 2014)
Abstract
The purpose of this study was to determine the effect of partial (direct and indirect) and simultaneous variables Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), Operating Expenses to Income (BOPO) to Return on Equity (ROE) and Earning per Share (EPS) on a bank that listed in the Indonesia Stock Exchange (BEI) in 2014. This study uses a quantitative approach, which required a lot of research approach by using a number, ranging from data collection, interpretation of these data as well as the appearance of the results. The number of samples in this study were as many as 10 samples taken by judgmental sampling which have criterias : banks that listed in the Indonesia Stock Exchange in 2014, presenting the financial statements and financial ratios for 5 consecutive years - has started to December 31, 2010 - December 31, 2014 and has assets over 100 trillion rupiah. Analysis of the data in this study using path analysis which consists of two structures . The first structure illustrates the direct effect of Non Performing Loan (NPL), Loan to Deposit Ratio (LDR) and Operating Expense to Income (BOPO) to Return on Equity (ROE). The second structure illustrates the direct effect of Non Performing Loan (NPL), Loan to Deposit Ratio (LDR) and Operating Expense to Income (BOPO) to Earning per Share (EPS). Results of the study suggested that Loan to Deposit Ratio (LDR) variable have the greatest influence on Return on Equity (ROE), Operating Expense to Income (BOPO) while variable has the greatest effect on Earning per Share (EPS). Advice that can be told by researcher is company should be maintain and stabilize Loan to Deposit Ratio (LDR) in ideal position and reduce operating cost (BOPO) as well as pay more attention to the quality of loans to minimize the occurance for Non Performing Loan (NPL) that could increase Return on Equity (ROE) and Earning per Share (EPS).
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