PENGARUH TOTAL ASSET TURNOVER, NON PERFORMING LOAN, DAN NET PROFIT MARGIN TERHADAP RETURN ON ASSET (Studi pada Bank Umum Swasta Devisa yang terdaftar di Bank Indonesia tahun 2010-2012)

Abstract

The purpose of this research is to know the influence of total asset turnover, the non performing loan, and net profit margin of return on assets, either simultaneously or partial. Based on the terms of the free variables in this study is total asset turnover, the non performing loan, and net profit margin as well as bound variables in this study return on assets. Research results for the years 2010 to 2012 indicates the variable is bound to the return on asset and free varibel net profit margin increased for three in a row, and the value of non performing loan experience a State of contrast that experienced a decline for three consecutive years, while other free variables total asset turnover decline in 2011 but again showed an increase in 2012. Methods this study prove that simultaneous or partial variables total asset turnover, the non performing loan, net profit margin effect on return on assets.

Keywords : Total Asset Turnover, Non Performing Loan, Net Profit Margin, Return On Asset

ABSTRAK

Tujuan penelitian ini adalah untuk mengetahui pengaruh antara total asset turnover, non performing loan, dan net profit margin terhadap return on asset, baik secara simultan maupun parsial. Berdasarkan hal tersebut maka variabel bebas dalam penelitian ini adalah total asset turnover, non performing loan, dan net profit margin serta variabel terikat dalam penelitian ini yaitu return on asset. Hasil penelitian selama tahun 2010 hingga 2012 menunjukkan variabel terikat yaitu return on asset dan varibel bebas net profit margin mengalami peningkatan selama tiga berturut-turut, dan nilai non performing loan mengalami keadaan sebaliknya yaitu mengalami penurunan selama tiga tahun berturut-turut, sementara variabel bebas lainnya yaitu total asset turnover mengalami penurunan pada tahun 2011 namun kembali menunjukkan peningkatan pada tahun 2012. Metode penelitian ini membuktikan bahwa secara simultan maupun parsial variabel bebas total asset turnover, non performing loan, net profit margin  berpengaruh terhadap return on asset.

Kata kunci : Total Asset Turnover, Non Performing Loan, Net Profit Margin, Return On Asset