THE INFLUENCE OF OPERATIONAL OPERATIONAL INCOME (BOPO), NON PERFORMING LOAN (NPL) AND DEBT TO EQUITY RATIO (DER) ON RETURN ON ASSETS (ROA) IN PT BANK SUMUT

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Published Oct 28, 2019

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Dody Firman
University of Muhammadiyah Sumatra Utara
Hade Chandra Batubara

Abstract

Return On Assets (ROA) is one of the profitability ratios. In financial statement analysis, this ratio is most often highlighted, because it is able to show the success of the company to make a profit. ROA is able to measure the company's ability to generate profits in the past to be used as an illustration for the future.


The purpose of this study was to determine the Effect of Operating Income Operating Expenses (BOPO), Non Performing Loans (NPL) and Debt To Equity Ratio (DER) Against Return On Assets (ROA) at PT Bank Sumut. The approach used in this study is an associative approach. Data collection techniques in this study are using the documentation method, in the form of financial statements in the form of balance sheets and income statements at PT Bank Sumut. Data analysis techniques using multiple linear regression, classical assumption test t test (partially), f test (simultaneous) and coefficient of determination. Processing data in this study using the SPSS Software Program (Statistical Package for the Social Scenario) 18.00 for Windows. The results of this study indicate that partially BOPO has a negative and significant effect on ROA. NPL partially does not affect ROA. Partially DER does not affect ROA. Then Simultaneously BOPO, NPL and DER have a significant effect on ROA in North Sumatra Bank companies.

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How to Cite
Firman, D., & Chandra Batubara, H. (2019). THE INFLUENCE OF OPERATIONAL OPERATIONAL INCOME (BOPO), NON PERFORMING LOAN (NPL) AND DEBT TO EQUITY RATIO (DER) ON RETURN ON ASSETS (ROA) IN PT BANK SUMUT. INTERNATIONAL CONFERENCE ON GLOBAL EDUCATION, 1(1), 148-152. Retrieved from https://ejurnal.unespadang.ac.id/index.php/ICGE/article/view/69
Issue
INTERNATIONAL CONFERENCE ON GLOBAL EDUCATION VII
Section
ECO TECHNOLOGY
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