ANALISIS PENGARUH JUMLAH KREDIT MIKRO YANG DI BERIKAN DAN NON PERFORMING LOAN (NPL) TERHADAP PROFITABILITAS PADA PT. BANK SYARIAH MANDIRI KCP BULELENG PERIODE TAHUN 2012-2013 - ., Abdurrahman; ., Anantawikrama Tungga Atmadja,SE,Ak.,M.; ., Nyoman Ari Surya Darmawan, S.E., Ak. (JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2014)
Penelitian ini bertujuan untuk mengetahui pengaruh jumlah kredit mikro yang diberikan dan non performing loan terhadap profitabilitas pada PT. Bank Syariah Mandiri KCP. Buleleng Periode Tahun 2012-2013. Jenis penelitian ini adalah penelitian kuantitatif berupa data sekunder yang diperoleh dari Bank Syariah Mandiri KCP Buleleng berupa laporan keuangan yang disajikan bulanan. Teknik analisis data yang digunakan yaitu uji normalitas, uji multikolinearitas, uji autokorelasi dan uji heterosketastisitas, serta pengujian hipotesis yang terdiri dari uji regresi berganda, koefisien detrminasi, uji t dan uji F. Hasil penelitian ini menunjukkan bahwa (1) jumlah kredit mikro yang diberikan berpengaruh signifikan positif terhadap return on asset (ROA) dari hasil statistik diketahui bahwa nilai thitung lebih besar dari ttabel (3,887>1,7171), (2) non performing loan berpengaruh signifikan negatif terhadap return on asset (ROA) dari hasil statistik diketahui bahwa nilai thitung lebih besar dari ttabel (5,297>1,7171),, serta (3) jumlah kredit mikro yang diberikan dan non performing loan berpengaruh signifikan terhadap return on asset (ROA). Sehingga dapat disimpulkan bahwa profitabilitas PT KCP Buleleng yang diukur dengan return on asset oleh jumlah kredit yang diberikan dan non performing loan. Kata Kunci : jumlah kredit mikro, non performing loan (NPL), return on asset (ROA). This study is intended to identify the impact of the provided amount of micro loans and non performing loans on the profitability of PT. Bank Syariah Mandiri, Buleleng Branch, period 2012-20132. This is a quantitative study, in which the data used were the secondary data, which were obtained from PT. Bank Syariah Mandiri, Buleleng Branch, and were in the form of the financial statement monthly presented. The data were analyzed using the normality test, the multicolinearity test, the autocorrelational test, and the heteroscetasticity test. The hypothesis was examined using the multiple regression test, the determination coefficient, the t test and F test. The results of the study showed that 1) the amount of the provided micro loans significantly positively affected the return on asset (ROA); from the statistical result, it was identified that the value of ttest was larger than the value of ttable (3.887>1.7171), (2) that the non performing loans significantly negatively affected the return on asset (ROA); from the statistical analysis, it was identified that the value of ttest was larger than the value of the ttable (5.297>1.7171), and (3) that the amount of the provided micro loans and the non performing loans significantly affected the return on asset (ROA). Therefore, it could be concluded that the profitability of PT Bank Syariah Mandiri, Buleleng Branch, was affected by the amount of the provided loans and the non performing loans. keyword : the amount of micro loans, non performing loans (NPL), return on asset (ROA).