PENGARUH LOAN TO DEPOSIT RATIO (LDR) DAN CURRENT RATIO (CR) TERHADAP RETURN ON ASSET (ROA) PADA PERUSAHAAN BANK UMUM MILIK PEMERINTAH YANG TERDAFTAR DI (BEI)

Adi Dwi Purnomo, Rosnah Rosnah

Abstract


The purpose of this study aims to determine the effect of Loan To Deposit Ratio and Current Ratio to Returent On Asset at state-owned commercial banks listed on the Indonesian stock exchange period 2007-2016. The type of data used in this study is secondary data in the form of financial statement data and Ripot Anula each company that has been in the aduit. The number of population used in this study are 3 banking companies, namely Bank BNI, BRI and Mandiri. Selection of sample used in this researcher use purposive sampling method so that sample used counted 30 company data of financial statements. For independent variable that is Loan To Deposit Ratio and Current Ratio while for dependent Returent On Asset. To test the hypothesis used by using t test and F test coefficient of determination. The method used is analysis using multiple linear analysis. While for data processing done by using program SPSS V. 20.

For the test of Loan To Deposit Ratio a significant influence on ROA. The value t calculated <t table (-2.185 <1.70113) significant value in t test can be applied (0,038 <0,05), while Current Ratio has no effect to ROA. By the value of t count> t table (0,264> 1.70113) and the significant value in t test is bigger than the specified significant value (0,794 <0,05). Test results Simultaneously based on the results of the F test above can be obtained F arithmetic of 3.091 and F table (3.091> 2.96) This means that the Loan To Deposit Ratio and Current Ratio are significant to ROA. While the test results coefficient determination shows the value of 0.186 or 18.6% independent to explain the dependent variable is 0.432 or 43.2% while the remaining 1.55 is explained by other factors outside the study.

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