PENGARUH LOAN TO DEPOSIT RATIO DAN NON PERFORMING LOAN TERHADAP RETURN ON EQUITY PADA PT BANK MEGA TBK PERIODE 2013-2022 - Nabilah, Salsa; Sutiman, Sutiman (Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi, 2024)
ABSTRAK Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh Loan To Deposit Ratio (LDR) dan Non Performing Loan (NPL) terhadap Return On Equity (ROE) pada PT Bank Mega Tbk Periode 2013-2022. Penelitian ini menggunakan 2 (dua) variabel independen, yaitu Loan To Deposit Ratio (LDR) dan Non Performing Loan (NPL) dan 1 (satu) variabel dependen, yaitu Return On Equity (ROE). Metode penelitian menggunakan metode kuantitatif dengan mengambil data laporan keuangan dari PT Bank Mega Tbk Periode 2013-2022. Analisis data menggunakan analisis statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, koefisien determinasi, koefisien korelasi, uji hipotesis dan diolah menggunakan aplikasi SPSS (Statistical Product and Service) versi 26. Hasil penelitian ini menyatakan bahwa Loan To Deposit Ratio (LDR) tidak berpengaruh signifikan terhadap Return On Equity (ROE) secara parsial, dengan nilai t hitung (0,320) < t tabel (2,365) dengan nilai signifikan (0,758) > (0,05). Non Performing Loan (NPL) tidak berpengaruh signifikan terhadap Return On Equity (ROE) secara parsial, dengan nilai t hitung (-0,776) < t tabel (2,365) dengan nilai signifikasi (0,463) > (0,05). Loan To Deposit Ratio (LDR) dan Non Performing Loan (NPL) tidak berpengaruh signifikan terhadap Return On Equity (ROE) secara simultan, dengan nilai f hitung (0,494) < f tabel (4,46) dengan nilai signifikan (0,630) > (0,05). Kata Kunci : Loan To Deposit Ratio (LDR), Non Performing Loan (NPL), dan Return On Equity (ROE). ABSTRACT This study aims to determine whether there is an effect of Loan To Deposit Ratio (LDR) and Non Performing Loan (NPL) on Return On Equity (ROE) at PT Bank Mega Tbk for the period 2013-2022. This study uses 2 (two) independent variables, namely Loan To Deposit Ratio (LDR) and Non Performing Loan (NPL) and 1 (one) dependent variable, namely Return On Equity (ROE). The research method uses quantitative methods by taking financial statement data from PT Bank Mega Tbk for the period 2013-2022. Data analysis using descriptive statistical analysis, classical assumption test, multiple linear regression analysis, coefficient of determination, correlation coefficient, hypothesis testing and processed using the SPSS (Statistical Product and Service) version 26 application. The results of this study state that the Loan To Deposit Ratio (LDR) has no significant effect on Return On Equity (ROE) partially, with a calculated t value (0.320) < t table (2.365) with a significant value (0.758) > (0.05). Non Performing Loan (NPL) has no significant effect on Return On Equity (ROE) partially, with a calculated t value (-0.776) < t table (2.365) with a significance value (0.463) > (0.05). Loan To Deposit Ratio (LDR) and Non Performing Loan (NPL) have no significant effect on Return On Equity (ROE) simultaneously, with a value of f count (0.494) < f table (4.46) with a significant value (0.630) > (0.05). Keywords: Loan To Deposit Ratio (LDR), Non Performing Loan (NPL), and Return On Equity (ROE).