Record Detail

Pembimbing: Acong Dewantoro Marsono -- This study aims to determine the effect of Allowance for Impairment Losses (CKPN), Net Interest Margin (NIM) and Non-Performing Loan (NPL) to Return on Asset (ROA) on regional development banks in Indonesia for the period 2016-2020. The population in this study is regional development banks in Indonesia for the period 2016-2020 with a total sample of 27 banks. The types and sources of data used in this study are secondary data obtained from quarterly financial reports published in the financial services authority for the 2016-2020 period. The sampling technique in this study used saturated sampling. The data analysis method used in this research is panel data regression analysis with EViews 10 in data processing. The partial hypothesis testing using the t-test shows that CKPN has a negative and significant effect on ROA, NIM has a positive and significant effect on ROA, and NPL has a negative and significant effect on ROA. Simultaneous hypothesis testing using the f-test shows CKPN, NIM, and NPL have a significant influence on ROA of regional development banks in Indonesia in the 2016-2020 period