ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PROFITABILITAS (ROA) PADA PD BANK PERKREDITAN RAKYAT (BPR) BKK KOTA SEMARANG (Studi Empiris pada Kota Semarang periode 2013 – 2016)

Abstract

The profitability of the company is heavily influenced by financial factors that
determine. Financial factors can be measured using capital adequacy ratio (CAR) , non
performing loan (NPL), loan to deposit ratio (LDR), dan efisiensi operasional perusahaan
(BOPO) simultanouly to return on assets (ROA) on PD BPR BKK Kota Semarang.
This research has a clear theoretical basis that agency theory, this theory suggests that
agency problems between the owners of the company / shareholder with management, which
require management 's financial ratios to determine the beneficial owner of the company
policy/ shareholders.The research sample taken is Pd BPR BKK Kota Semarang 2013-2016
period. Sampling using purposive sampling technique and tested using multiple regression
analysis.
Based on the results of the t test , inventory turnover has a positive effect on
profitability as above variavle while the positive effect on cash flows ROA. F test or test
results show that the simultaneous positive effect on profitability ROA. Coefficient of
determination of test results showed that the relationship between independent and dependent
variables are still weak. Result analyze show the value of Uji F is 10.261 and significant 0,00
under 0,05, so the fourth variable that use in this research ie capital adequacy ratio (CAR) ,
non performing loan (NPL), loan to deposit ratio (LDR), and (BOPO) simultanly influence
the (ROA).
Keywords: CAR, NPL , LDR, BOPO, profitability (ROA).