Abstract
Conventional banks are vulnerable to non-performing loans, because the credit is the main source income of a bank. Credit risk may still occur, even though the bank's management has made efforts based credit rating 5C. The purpose of this study was to determine how much influence the variable CAR, LAR, NIM, and ROE against Non-Performing Loans (NPL) in the banking companies listed on BEI. The sampling technique used is purposive sampling with criteria: (1) a conventional commercial bank listed on the BEI 2009-2013 period, (2) the bank that issued the annual financial statements in a row in the period from 2009 to 2013, and (3) bank which has a data completeness NPL, CAR, LAR, NIM, and ROE in the period 2009-2013. Data obtained from the annual report of each bank in 2009-2013. There are a total sample of 29 banks. The analysis technique used is multiple linear regression and hypothesis testing using t-statistic to test the partial regression coefficient and F-statistic to test the effect simultaneously with a significance level of 0.05. Before being tested by multiple linear regression, first performed classical assumption of normality test data. The results showed that there were no deviations from the classical assumption test. This indicates that the available data is normal or eligible to be used as a multiple linear regression model. From the analysis, CAR and ROE have significant negative effect on the NPL and LAR have not significant negative effect on the NPL, while variable NIM have significant positive effect on the NPL.
Highlights
Berdasarkan UU No 10 Tahun 1998, Bank adalah badan usaha yang menghimpun dana dalam bentuk simpanan dan menyalurkannya kepada masyarakat dalam bentuk kredit dan atau bentuk-bentuk lainnya, dalam rangka meningkatkan taraf hidup masyarakat banyak
The results showed that there were no deviations from the classical assumption test
Hasil penelitian ini bertentangan dengan penelitian Metin dkk (2013) dan Vatansever dan Hepsen ( 2013 ) yang menyatakan bahwa Return On Equity (ROE) berpengaruh positif signifikan terhadap Non Performing Loan (NPL), namun sesuai dengan penelitian Ali (2013)
Summary
Agar dapat menentukan tingkat yang wajar atau sehat dilihat dari keberadaan NPL diperlukan suatu standar ukuran yang tepat. Bank Indonesia menetapkan bahwa tingkat NPL yang wajar berkisar antara 3%-5% dari total portofolio kreditnya. Variabel spesifik bank yang mempengaruhi rasio Non Performing Loan : Capital Adequacy Ratio (CAR). Darmawi (2011:97) juga menjelaskan bahwa CAR merupakan perbandingan antara modal dengan Aktiva Tertimbang Menurut Risiko (ATMR). Capital Adequacy Ratio (CAR) merupakan rasio yang bertujuan untuk memastikan bahwa bank dapat menyerap kerugian yang timbul dari aktivitas yang dilakukan. Basel II mempersyaratkan bahwa bank harus menyediakan modal sebesar 8% terhadap aset tertimbang menurut risiko (Basel accord)
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