Fix Pengaruh Ldr Dan Npl Kredit Macet Terhadap

8/18/2019 Fix Pengaruh Ldr Dan Npl Kredit Macet Terhadap

1/36

1

USULAN RENCANA PENELITIAN (PROPOSAL)

PENGARUH LOAN TO DEPOSIT RATIO (LDR) DAN NON PERFORMING LOAN (NPL)

KREDIT MACET TERHADAP RETURN ON

ASSET (ROA) PADA INDUSTRI PERBANKAN (StudiKasus Pada Bank Perser BUMN di

Bursa E!ek Indnesia)

Oleh :Tas"ia

Stb. 02220120222JurusanPr!"# $ana%e&en

'AULTAS EONO$IUNIERSITAS $USLI$ IN*ONESIA

$AASSAR 201+


2/36

2

JU*UL : Pen,aruh L*R "an NPL re"#t $a-et Terha"a ROA Pa"a In"ustr#Perban/an (Stu"# asus Pa"a an/ Perser! U$N *# ursa Ee/ In"!nes#a ursa Ee/ In"!nes#a)

NA$A $AASIS3A : TasaST. : 02220120222

'AULTAS : EONO$I

JURUSANPRO*I : $ANAJE$EN

ONSENTRASI : EUAN4AN

$EN5ETUJUI

Pe&b#&b#n, I

DR# Luk"an C$a%id& S#E#&M#Si# Tan''a%:

Pe&b#&b#n, II

H# Mu$# unus Lan'k& S#E#&M#Si# Tan''a%


3/36

3

DA*TAR ISI

ala&anHALAMAN +UDUL.................................................................... #

HALAMAN PENGESAHAN...................................................... ##

DA*TAR ISI................................................................................. ###

DA*TAR TABEL......................................................................... #6

I# PENDAHULUAN

A# Latar ela/an, ............................................................. 1B# $asalah P!/!/ ............................................................. +C# Tu%uan Penel#t#an........................................................... +

D# $anaat Penl#t#an ......................................................... 7

II# TIN+AUAN PUSTAKA

A. a%#an Te!r#.................................................................... 81. Pen,ert#an Perban/an............................................... 82. #ner%a Perban/an ................................................... 9. Loan to Deposit Ratio (L*R) .................................. 1;. Non Performing Loan (NPL) .................................. 1;+. Return On Asset (ROA) ........................................... 18

. Penel#t#an Ter"ahulu....................................................... 1<C. #!tes#s......................................................................... 22

III#METODE PENELITIAN

A. L!/as# "an 3a/tu Penel#t#an.......................................... 2. P!ulas# "an Sa&el...................................................... 2C. $et!"e Pen,u&ulan *ata............................................ 2;*. Jen#s "an Su&ber *ata................................................... 2;E. $et!"e Anal#s#s.............................................................. 2+'. *e#n#s# Oeras#!nal ar#abel Penel#t#an........................ 1

I,# PELAKSANAAN PENELITIAN

A. Ren-ana Ja"=al.............................................................. ;

. Per/#raan #a>a.............................................................. ;C. Ren-ana S#ste&at#/a ...................................................... +

DA*TAR PUSTAKA


4/36

4

DA*TAR TABEL

N!&!r Te/s ala&an

1. R#n,/asan Penel#t#an Ter"ahulu .......................................... 202. Sa&el Penel#t#an................................................................. 2. r#ter#a N#la# U%# *!rb#n 3ats!n......................................... 2<;. *e#n#s# Oeras!nal ar#abel................................................ +. Peren-anaan Penel#t#an......................................................... ;


5/36

5

I# PENDAHULUAN

A# Latar Be%akan' Masa%a$

an/ &erua/an suatu le&ba,a >an, bereran seba,a# erantara /euan,an ( financial

intermediary) antara #ha/?#ha/ >an, &el#/# "ana ( surplus unit ) "en,an #ha/?#ha/ >an,

&e&erlu/an "ana (deficit unit ) serta seba,a# le&ba,a >an, berun,s# &e&erlan-ar al#ran lalu l#ntas

e&ba>aran. *# sa&#n, #tu@ ban/ %u,a seba,a# suatu #n"ustr# >an, "ala& /e,#atan usahan>a

&en,an"al/an /eer-a>aan &as>ara/at seh#n,,a seharusn>a t#n,/at /esehatan ban/ erlu "#el#hara.

Persa#n,an b#sn#s >an, se&a/#n /etat &enuntut ban/ untu/ &en#n,/at/an /#ner%an>a a,ar "aat

&enar#/ #n6est!r. In6est!r sebelu& &en,#n6estas#/an "anan>a &e&erlu/an #n!r&as# &en,ena# /#ner%a

erusahaan. Pen,,una la!ran /euan,an ban/ &e&butuh/an #n!r&as# >an, "aat "#aha@ rele6an@

an"al "an "aat "#ban"#n,/an "ala& &en,e6aluas# !s#s# /euan,an "an /#ner%a ban/ serta ber,una

"ala& en,a&b#lan /eutusan e/!n!.

Anal#s#s la!ran /euan,an "aat &e&bantu ara ela/u b#sn#s@ ba#/ e&er#ntah "an ara

e&a/a# la!ran /euan,an la#nn>a "ala& &en#la# /!n"#s# /euan,an suatu erusahaan t#"a/ ter/e-ual#

erusahaan erban/an. Untu/ &en#la# /#ner%a /euan,an erban/an u&u&n>a "#,una/an l#&a ase/


6/36

6

en#la#an >a#tu CA$EL (Capital, Assets, Management, Earning, Liquidity). Ase/ capital &el#ut#

CAR@ ase/ asset &el#ut# NPL@ ase/ earning &el#ut# NI$@ "an OPO@ se"an,/an ase/ l#/u#"#tas

&el#ut# L*R "an 43$. E&at "ar# l#&a ase/ tersebut &as#n,?&as#n, capital, assets, management,

earning, liquidity "#n#la# "en,an &en,,una/an ras#! /euan,an al #n# &enun%u//an bah=a ras#!

/euan,an ber&anaat "ala& &en#la# /!n"#s# /euan,an erusahaan erban/an. Na&un "ala& hal #n#

salah satu >an, al#n, terent#n, &enurut enul#s a"alah ase/ l#/u#"#tas >an, &el#ut# L*R "an ase/

asset >an, &el#ut# NPL.

r#s#s >an, ter%a"# "ala& #n"ustr# erban/an erlu "#ant#s#as# "an "#ul#h/an@ teruta&a untu/

&en,e&bal#/an /eer-a>aan &as>ara/at ba#/ terha"a ban/ seba,a# sebuah erusahaan atau s#ste&

erban/an se-ara /eseluruhan. *en,an /ata la#n "aat "#/ata/an ba,a#&anaun r!ses nas#!nal#sas#

"#la/u/an "an beraaun "ana >an, "#/eluar/an untu/ en>ela&atan atau re/a#tas#las# erban/an@ hal

tersebut t#"a/ a/an a"a &anaatn>a tana a"an>a /eer-a>aan "an "u/un,an "ar# &as>ara/at. *ala&

s#tuas# seert# #tu@ &as>ara/at a/an &en%a"# leb#h %el# untu/ &en#la# /!n"#s# suatu ban/ bah/an s#ste&

erban/an se-ara /eseluruhan.

Ua>a untu/ &en,ha"a# /!n"#s# seert# >an, "#,a&bar/an "# atas &en,harus/an set#a

erusahaan erban/an &en,a&b#l lan,/ah ant#s#at#. Perusahaan erban/an "#tuntut &en%a"# leb#h

"#nas "ala& berba,a# hal ter&asu/ &en#n,/at/an /e&a&uan ela>anan "ala& &era#h /e&bal#

/eer-a>aan &as>ara/at >an, sela&a #n# &enurun. Lan,/ah strate,#s >an, "aat "#la/u/an a"alah

"en,an -ara &e&erba#/# /#ner%a ban/. #ner%a >an, ba#/ suatu

ban/ "#hara/an &a&u &era#h /e&bal# /eer-a>aan &as>ara/at terha"a ban/ #tu sen"#r# atau s#ste&

erban/an se-ara /eseluruhan. Pa"a s#s# la#n /#ner%a ban/ "aat ula "#%a"#/an seba,a# t!l!/ u/ur

/esehatan ban/ tersebut.

Pr!#tab#l#tas &erua/an #n"#/at!r >an, al#n, teat untu/ &en,u/ur /#ner%a suatu ban/.

U/uran r!#tab#l#tas >an, "#,una/an a"alah Return on Equity (ROE) untu/ erusahaan a"a u&u&n>a


7/36

7

"an Return On Asset (ROA) a"a #n"ustr# erban/an. e"uan>a "aat "#,una/an "ala& &en,u/ur

besarn>a /#ner%a /euan,an a"a #n"ustr# erban/an. Return on Asset (ROA) &e&!/us/an /e&a&uan

erusahaan untu/ &e&er!leh earning "ala& !eras# erusahaan@ se"an,/an Return on Equity (ROE)

han>a &en,u/ur return >an, "#er!leh "ar# #n6estas# el#/ erusahaan "ala& b#sn#s tersebut.

Seh#n,,a "ala& enel#t#an #n# ROA "#,una/an seba,a# u/uran /#ner%a erban/an.

Return On Asset (ROA) "#,una/an untu/ &en,u/ur ee/t##tas erusahaan "#"ala&

&en,has#l/an /euntun,an "en,an &e&anaat/an a/t#6a >an, "#l#/#n>a. *ala& hal #n# Return On

Asset (ROA) &erua/an ras#! antara laba sebelu& a%a/ terha"a total asset . Se&a/#n besar Return

On Asset (ROA) &enun%u//an /#ner%a /euan,an >an, se&a/#n ba#/@ /arena t#n,/at /e&bal#an (return)

se&a/#n besar. Aab#la Return On Asset (ROA) &en#n,/at@ berart# r!#tab#l#tas erusahaan &en#n,/at@

seh#n,,a "a&a/ a/h#rn>a a"alah en#n,/atan r!#tab#l#tas >an, "#n#/&at# !leh e&e,an, saha&.

Non Performing Loan (NPL) &enun%u//an /e&a&uan /!le/t#b#l#tas sebuah ban/ "ala&

&en,u&ul/an /e&bal# /re"#t >an, "#/eluar/an !leh ban/ sa&a# lunas. Non Performing Loan (NPL)

&erua/an ersentase %u&lah /re"#t ber&asalah ("en,an /r#ter#a /uran, lan-ar@ "#ra,u/an@ "an &a-et)

terha"a t!tal /re"#t >an, "#/eluar/an ban/. Aab#la suatu ban/ &e&un>a# Non Performing Loan

(NPL) >an, t#n,,#@ &a/a a/an &e&erbesar b#a>a@ ba#/ b#a>a en-a"an,an a/t#6a r!"u/t# &auun

b#a>a la#nn>a@ "en,an /ata la#n se&a/#n t#n,,# Non Performing Loan (NPL) suatu ban/@ &a/a hal

tersebut a/an &en,,an,,u /#ner%a ban/ tersebut. Penel#t#an >an, "#la/u/an !leh $a=ar"# (200+) "an

$e>"#ana=ath# (2008) &e&erl#hat/an has#l bah=a Non Performing Loan (NPL) beren,aruh ne,at#

terha"a Return On Asset (ROA). al #n# berbe"a "en,an has#l enel#t#an >an, "#la/u/an !leh Su>!n!

(200+) "an Us&an (200) >an, &enun%u//an bah=a Non Performing Loan (NPL) !s#t# "an t#"a/

s#,n##/an terha"a Return On Asset (ROA). Salah satu u/uran untu/ &en,h#tun, l#/u#"#tas ban/

a"alah Loan to Deposit Ratio (L*R)@ >a#tu seberaa besar "ana ban/ "# leas/an /e er/re"#tan.


8/36

8

etentuan an/ In"!nes#a tentan, Loan to Deposit Ratio (L*R) >a#tu &erua/an ras#! untu/

&en,u/ur /!&!s#s# %u&lah /re"#t >an, "#ber#/an "#ban"#n,/an "en,an %u&lah "ana &as>ara/at "an

&!"al sen"#r# >an, "#,una/an. Se&a/#n t#n,,# Loan to Deposit Ratio (L*R) &a/a laba ban/ se&a/#n

&en#n,/at ("en,an asu&s# ban/ tersebut &a&u &en>alur/an /re"#tn>a "en,an ee/t#)@ "en,an

&en#n,/atn>a laba ban/@ &a/a /#ner%a ban/ %u,a &en#n,/at. *en,an "e/#an besar?/e-#ln>a ras#!

Loan to Deposit Ratio (L*R) suatu ban/ a/an &e&en,aruh# /#ner%a ban/ tersebut. Loan to deposit

ratio tersebut &en>ata/an seberaa %auh /e&a&uan ban/ "ala& &e&ba>ar /e&bal# enar#/an "ana

>an, "#la/u/an "e!san "en,an &en,an"al/an /re"#t >an, "#ber#/an seba,a# su&ber l#/u#"#tasn>a.

eb#%a/an e&ber#an /re"#t >an, &en,an"un, r#ns# /ehat#?hat#an hen"a/n>a "#tera/an !leh ban/

"ala& &enentu/an -al!n "eb#tur >an, benar?benar "aat &en%a,a "ana /re"#t >an, "#salur/an "en,an

&el#h -al!n "eb#tur >an, &el#/# reutas# >an, ba#/ "#hara/an n#la# NPL a/an turun.

er"asar/an ura#an "# atas@ &a/a enul#s tertar#/ untu/ &ela/u/an enel#t#an "en,an %u"ul:

-Pen'aru$ Loan to Deposit (LDR) dan Non Performing Loan (NPL) Kredit Ma.et Ter$ada/

Return On Asset (ROA) Pada Industri Per0ankan (Studi Kasus Pada Bank Perser BUMN Di

Bursa E!ek Indnesia)1

B# Masa%a$ Pkk

er"asar/an latar bela/an, >an, "#ura#/an sebelu&n>a@ &a/a er&asalahan !/!/ "ala&

enel#t#han #n# a"alah:

1) a,a#&ana en,aruh Loan to Deposit Ratio (L*R) "an Non Performing Loan (NPL)

terha"a Return On Asset (ROA) 2) *#antara Loan to Deposit Ratio (L*R) "an Non Performing Loan (NPL)@ 6ar#abel &ana/ah

>an, al#n, beren,aruh terha"a Return On Asset (ROA) C. Tu2uan Pene%itian

Tu%uan "ar# enel#t#an #n# a"alah:1) Untu/ &en,anal#s#s en,aruh Loan to Deposit Ratio "an Non Performing Loan (NPL)

terha"a Return On Asset (ROA).


9/36

9

2) Untu/ &en,etahu# 6ar#abel >an, al#n, "!nan beren,aruh terha"a Return On Asset

(ROA).D# Man!aat Pene%itian

e,unaan "ar# enel#t#an #n# a"alah seba,a# ber#/ut :

1) $anaat ra/t#sas#l enel#t#an #n# "#hara/an "aat &e&ber#/an /!ntr#bus# ba,# #n6est!r "ala&

en,a&b#lan /eutusan ber#n6estas# "en,an &el#hat en,aruh Non Performing Loan (NPL)@

"an Loan to Deposit Ratio (L*R) terha"a Return On Asset (ROA) seba,a# bahan

ert#&ban,an "ala& en,a&b#lan /eutusan #n6estas# "# erusahaan erban/an.2) $anaat #lah

as#l enel#t#an "#hara/an "aat &en"u/un, enel#t#an selan%utn>a "ala& &ela/u/an

enel#t#an >an, ber/a#tan "en,an ras#! /euan,an "an erubahan laba a"a erusahaan

erban/an.


10/36

10

II# TIN+AUAN PUSTAKA

A# Ka2ian Teri

3# Pen'ertian Per0ankan

*ala& e&b#-araan sehar#?har#@ ban/ "#/enal seba,a# le&ba,a /euan,an >an,/e,#atan

uta&an>a &ener#&a s#&anan ,#r!@ tabun,an "an "e!s#t!. e&u"#an ban/ %u,a "#/enal seba,a#

te&at untu/ &en%a& uan, (/re"#t) ba,# &as>ara/at >an, &e&butuh/ann>a. *#sa&#n, #tu ban/

%u,a "#/enal seba,a# te&at untu/ &enu/ar uan,@ &en"ah/an uan, atau &ener#&a se,ala &a-a&

bentu/ e&ba>aran "an set!ran seert# e&ba>aran l#str#/@ tele!n@ a#r@ a%a/@ uan, /ul#ah "an

e&ba>aran la#nn>a.

$en>ebut /ata ban/ set#a !ran, selalu &en,a#t/ann>a "en,an uan,@ seh#n,,a selalu sa%a a"a

an,,aan bah=a >an, berhubun,an "en,an ban/ selalu a"a /a#tann>a "en,an uan,. al #n# t#"a/ salah@

/arena ban/ &e&an, &erua/n le&ba,a /euan,an atau erusahaan >an, ber,era/ "# b#"an, /euan,an.

Seba,a# le&ba,a /euan,an ban/ &en>e"#a/an berba,a# %asa /euan,an.

*ala& er/e&ban,an selan%utn>a /e,#atan !eras#!nal erban/an berta&bah la,# &en%a"#

te&at enel#t#an uan, atau >an, "#sebut se/aran, #n# /e,#atan s#&anan. an/ su"ah &erua/an tra

"ala& ran,/a &e&enuh# se&ua /ebutuhan /euan,an &ere/a. an/ "#%a"#/an seba,a# te&at untu/

&ela/u/an berba,a# transa/s# >an, berhubun,an "en,an /euan,an seert# te&at &en,a&anlan uan,@

&ela/u/an #n6estas#@ en,#r#&an uan,@ &ela/u/an e&ba>aran atau &ela/u/an ena,#han.

$enurut Un"an,?un"an, N!&!r 8 tahun 1992 tentan, Perban/an seba,a#&ana telah "#ubah

"en,an Un"an,?un"an, N!&!r 10 tahun 199< en,ert#an ban/ a"alah ba"an usaha >an, &en,h#&un

"ana "ar# &as>ara/at "ala& bentu/ s#&anan "an &en>alur/ann>a /ea"a &as>ara/at "ala& bentu/

/re"#t "an atau bentu/?bentu/ la#nn>a "ala& ran,/a &en#n,/at/an tara h#"u ra/>at ban>a/.


11/36

11

Pen,ert#an tersebut &el#/# /an"un,an #l!s!#s >an, t#n,,#. Pen,ert#an >an, leb#h te/n#s "aat

"#te&u/an a"a Stan"ar A/untans# euan,an (PSA) "an Surat eutusan $enter# euan,an RI

N!&!r 892 Tahun 1990. Pen,ert#an ban/ &enurut PSA N!&!r 1 "ala& Stan"ar A/untans#

euan,an (1999: 1.1) a"alah ban/ &erua/an suatu le&ba,a >an, bereran seba,a# erantara

/euan,an antara #ha/?#ha/ >an, &el#/# /eleb#han "ana "an #ha/?#ha/ >an, &e&erlu/an "ana@

serta seba,a# le&ba,a >an, berun,s# &e&erlan-ar lalu l#ntas e&ba>aran. Se"an,/an ber"asar/an

S $enter# euan,an RI N!&!r 892 tahun 1990 en,ert#an ban/ a"alah suatu ba"an >an,

/e,#atann>a "# b#"an, /euan,an &ela/u/an en,h#&unan "an en>aluran "ana /ea"a &as>ara/at

teruta&a ,una &e&b#a>a# #n6estas# erusahaan.

La#n haln>a &enurut has#buan (200an, &en,h#&un "ana "ar#

&as>ara/at "ala& bentu/ s#&anan "an &en>alur/an /ea"a &as>ara/at "ala& bentu/ /re"#t "anatau

bentu/?bentu/ la#nn>a "ala& ran,/a &en#n,/at/an tara h#"u ra/>at ban>a/.

Su&arn# (2002:7;) &en,e&u/a/an ban/ a"alah Ble&ba,a >an, &e&un>a# tu,as !/!/

&en,h#&un "ana "ar# &as>ara/at "an &e&ber#/an /re"#t serta %asa?%asa "ala& &e&erlan-ar arus

e&ba>aran uan,.

A/t#6#tas erban/an >an, erta&a a"alah &en,h#&un "ana "ar# &as>ara/at luas >an, "#/enal

"en,an #st#lah "# "un#a erban/an a"alah /e,#atan funding . Pen,ert#an &en,h#&un "ana &a/su"n>a

a"alah &en,u&ul/an atau &en-ar# "ana "en,an -ara &e&bel# "ar# &as>ara/at luas. Jen#s s#&anan

>an, "aat "##l#h !leh &as>ara/at a"alah seert# ,#r!@ tabun,an@ sert##/at "e!s#t! "an "e!s#t!

ber%an,/a. Setelah &e&er!leh "ana "ala& bentu/ s#&anan "ar# &as>ara/at@ &a/a !leh erban/an

"ana tersebut "#utar/an /e&bal# atau "#%ual/an /e&bal# /e &as>ara/at "ala& bentu/ #n%a&an atau

leb#h "#/enal "en,an #st#lah /re"#t (lending ). *ala& e&ber#an /re"#t %u,a "#/ena/an %asa #n%a&an


12/36

12

/ea"a ener#&a /re"#t (debitur ) "ala& bentu/ bun,a "an b#a>a a"n#stras#. Se"an,/an ba,# ban/

>an, ber"asar/an r#ns# s>ar#ah "aat ber"asar/an ba,# has#l atau en>ertaan &!"al (asr@ 201).

er"asar/an "e#n#s#?"e#n#s# "# atas &a/a "aat "#s#&ul/an bah=a ban/ a"alah le&ba,a

/euan,an >an, /e,#atann>a &en,h#&un "an &en>alur/an "ana "ar# "an /ea"a &as>ara/at >an,

&el#/# un,s# &e&erlan-ar lalu l#ntas e&ba>aran.

4# Kiner2a Per0ankan

ata D/#ner%aD a"alah /ata atau #st#lah >an, se/aran, leb#h !uler "#,una/an !leh ara

enul#en,aran, atau ener%a&ah bu/u &ana%e&en /euan,an atau la#nn>a "ar# a"a /ata Drestas#D

>an, /e"uan>a &e&un>a &a/su" tau en,ert#an >an, sa&a.

a&us besar ahasa In"!nes#a &en"e#n#s#/an /#ner%a ( performance) a"alah sesuatu >an,

"#-aa# atau restas# >an, "#erl#hat/an. #ner%a /euan,an "aat "#u/ur "en,an e#s#ens#@ se"an,/an

e#s#ens# b#sa "#art#/an ras#! erban"#n,an antara &asu/an "an /eluaran. *en,an en,eluaran b#a>a

tertentu "#hara/an &e&er!leh has#l >an, !t#&al atau "en,an has#l tertentu "#hara/an

&en,eluar/an b#a>a sen#&al &un,/#n. #ner%a /euan,an erusahaan "#u/ur "ar# e#s#ens#n>a

"#r!/s#/an "en,an beberaa t!la/ u/ur >an, ter-ern "# "ala& /euan,an ($a-h!e"@ 1999).

$enurut sa=#r (2001:+) bah=a anal#s#s /#ner%a /euan,an a"alah suatu a/t#6#tas atau /e,#atan

untu/ &en,etahu# /!n"#s# /euan,an erusahaan serta &e&en,aruh# /e&a&uan eusahaan untu/

ber/e&ban,@ &e&ba>ar "#6#"en "an &en,h#n"ar# /eban,/rutan.

Seert# "#/etahu# bah=a un,s# ban/ a"alah &en,h#&un "ana "ar# &as>ara/at "an

&en>alur/ann>a /e&bal# /ea"a &as>ara/at untu/ berba,a# tu%uan. *ar# un,s# >an, a"a "aat

"#/ata/an bah=a "asar ber!eras#n>a ban/ a"alah /eer-a>aan@ ba#/ /eer-a>aan &as>ara/at terha"a

erban/an "an sebal#/n>a. Oleh sebab #tu untu/ teta &en%a,a /eer-a>aan tersebut /esehatan


13/36

13

ban/ erlu "#a=as# "an "#%a,a. esehatan ban/ a"alah /e&a&uan suatu ban/ untu/ &ela/u/an

/e,#atan !eras#!nal erban/an se-ara n!r&al "an &a&u &e&enuh# se&ua /e=a%#bann>a "en,an

ba#/ &elalu# -ara?-ara >an, sesua# "en,an eraturan >an, berla/u (Sus#l! "//@ 2000). $enurut Januart#

(2002)@ "ala& &en#la# /esehatan ban/ u&u&n>a "#,una/an l#&a ase/ en#la#an@ >a#tu CA$EL

(Capital, Assets uality, Management, Earning, "an Liquidity).

'a/t!rFa/t!r /#ner%a erusahaan erban/an >an, "#,una/an untu/ &en#la# /esehatan ban/

"aat "#%elas/an seba,a# ber#/ut (Januart#@ 2002):

a. Capital

$!"al &erua/an a/t!r >an, ent#n, "ala& ran,/a en,e&ban,an usaha "an untu/ &ena&un,

r#s#/! /eru,#ann>a. $!"al berun,s# untu/ &e&b#a>a# !eras#@ seba,a# #nstru&en untu/ &en,ant#s#as#

ras#!@ "an seba,a# alat untu/ e/ans# usaha. Penel#t#an ase/ er&!"alan suatu ban/ leb#h

"#&a/su"/an untu/ &en,etahu# ba,a#&ana atau beraa &!"al ban/ tersebut telah &e&a"a# untu/

&enun%an, /ebutuhann>a. $enurut an/ In"!nes#a@ en#la#an e&!"alan "#&a/su"/an untu/

&en,e6aluas# /e-u/uan &!"al an/ "ala& &en,co!er e/s!sur r#s#/! saat #n# "an &en,ant#s#as#

e/s!sur r#s#/! "# &asa "atan,.

b. Assets uality

Pen#la#an /ual#tas aset "#&a/su"/an untu/ &en,e6aluas# /!n"#s# aset ban/ "an /e-u/uan &ana%e&en

r#s#/! /re"#t (an/ In"!nes#a@ 200;). Ase/ #n# &enun%u//an /ual#tas aset sehubun,an "en,an r#s#/!

/re"#t >an, "#ha"a# ban/ a/#bat e&ber#an /re"#t "an #n6estas# "ana ban/ a"a !rt!!l#! >an,

berbe"a. Set#a enana&an "ana ban/ "ala& a/t#6a r!"u/t# "#n#la# /ual#tasn>a "en,an &enentu/an

t#n,/at /!le/t#b#l#tas >a#tu aa/ah lan-ar@ /uran, lan-ar@ "#ra,u/an atau &a-et. Pe&be"aan t#n,/at

/!le/t#b#l#tas tersebut "#erlu/an untu/ &en,etahu# besarn>a -a"an,an n#&u& en,hausan a/t#6a

r!"u/t# >an, harus "#se"#a/an !leh ban/ untu/ &enutu r#s#/! /e&un,/#nan /eru,#an ter%a"#

(un-!r!@ 2002).


14/36

14

-. Management

Pen#la#an &ana%e&en "#&a/su"/an untu/ &en,e6aluas# /e&a&uan &ana%er#al en,urus ban/ "ala&

&en%alan/an usahan>a@ /e-u/uan &ana%e&en r#s#/! "an /eatuhan ban/ terha"a /etentuan >an,

berla/userta /!t&en /ea"a an/ In"!nes#a. $ana%e&en >an, "#&a/su" "#s#n# a"alah /e&a&uan

&ana%e&en ban/ untu/ &en,"ent##/as#@ &en,u/ur@ &en,a=as# "an &en,!ntr!l r#s#/!Fr#s#/! >an,

t#&bul &elalu# /eb#%a/an?/eb#%a/an "an strate,#b#sn#sn>a untu/ &en-aa# tar,et. In"#/at!r &ana%e&en

"#s#n# "aat "#art#/an seba,a# /e&a&uan &ana%e&en erusahaan erban/an "ala& &en,en"al#/an

!eras#n>a /e "ala& &auun /eluar@ en,en"al#an !eras#>an, ba#/@ &el#/# s#ste& "an r!se"ur

>an, %elas >an, "#"u/un, "en,an a"an>a su&ber "a>a &anus#a >an, han"al@ /ee&#nan

&ana%e&en >an, r!es#!nal serta /eterse"#aan te/n!l!,# #n!r&as#.

". Earning

Pen#la#an earning "#&a/su"/an untu/ &en,e6aluas# /!n"#s# "an /e&a&uan earning atau rentabilitas

ban/ "ala& &en"u/un, /e,#atan !eras#!nal "an e&!"alan. Earnings "#,una/an untu/ &en,u/ur

/e&a&uan ban/ "ala& &eneta/an har,a >an, &a&u &enutu seluruh b#a>a. Laba &e&un,/#n/an

ban/ untu/ bertu&buh. Laba >an, "#has#l/an se-ara stab#l a/an &e&ber#/an n#la# ta&bah.

e. Liquidity

Pen#la#an l#/u#"#tas "#&a/su"/an untu/ &en,e6aluas# /e&a&uan ban/ "ala& &e&el#hara t#n,/at

l#/u#"#tas >an, &e&a"a# "an /e-u/uan &ana%e&en r#s#/! l#/u#"#tas (an/ In"!nes#a@ 200;). Anal#s#s

l#/u#"#tas "#&a/su"/an untu/ &en,u/ur seberaa besar /e&a&uan ban/ tersebut &a&u &e&ba>ar

utan,?utan,n>a "an &e&ba>ar /e&bal# /ea"a "e!sann>a serta "aat &e&enuh# erntaan /re"#t

>an, "#a%u/an tana ter%a"# enan,,uhan.

eterse"#aan "ana "an su&ber "ana ban/ a"a saat #n# "an "# &asa >an, a/an "atan,@ &erua/an

e&aha&an /!nse l#/u#"#tas "ala& #n"#/at!r #n#. Pen,aturan l#/u#"#tas teruta&a "#&a/su"/an a,ar

ban/ set#a saat "aat &e&enuh# /e=a%#banF/e=a%#bann>a >an, harus se,era "#ba>ar (un-!r!@ 2002).


15/36

15

L#/u#"#tas "#n#la# "en,an &en,#n,at bah=a a/t#6a ban/ /eban>a/an bers#at t#"a/ l#/u#" "en,an

su&ber "ana "en,an %an,/a =a/tu leb#h en"e/. Pen#la#an l#/u#"#tas antara la#n &el#hat /e&a&uan

ban/ &en>e"#a/an aset l#/u#" >an, "aat se,era "#%a"#/an uan, tuna# (Su"ra%at@ 200;).

5# Loan to Deposit Ratio (LDR)

Loan to Deposit Ratio (L*R) a"alah ras#! antara besarn>a seluruh 6!lu&e /re"#t >an,

"#salur/an !leh ban/ "an %u&lah ener#&aan "ana "ar# berba,a# su&ber. L*R a"alah suatu en,u/uran

tra"#s#!nal >an, &enun%u//an "e!s#t!@ ,#r!@ tabun,an@ "an la#n?la#n >an, "#,una/an "ala& &e&enuh#

er&!h!nan #n%a&an (loan request ) nasabahn>a. Ras#! #n# "#,una/an untu/ &en,u/ur t#n,/at

l#/u#"#tas. Ras#! >an, t#n,,# &enun%u//an bah=a suatu ban/ &en%a&/an seluruh "anan>a ( loan"up)

atau relat# t#"a/ l#/u#" (illiquid ). Sebal#/n>a ras#! >an, ren"ah &enun%u//an ban/ >an, l#/u#" "en,an

/eleb#han /aas#tas "ana >an, s#a untu/ "##n%a&/an (latu&aer#ssa@ 200;:2).

Loan to Deposit Ratio (L*R) "#,una/an untu/ &en#la# l#/u#"#tas suatu ban/ "en,an -ara

&e&ba,# %u&lah /re"#t "en,an %u&lah "ana. Loan to Deposit Ratio (L*R) %u,a &erua/an ras#! >an,

&enun%u//an /e&a&uan suatu ban/ "ala& &en>e"#a/an "ana /ea"a "eb#turn>a "en,an &!"al >an,

"#l#/# !leh ban/ &auun "ana >an, "aat "#/u&ul/an "ar# &as>ara/at (All#a "an er"#n#n,t>as@

200+). etentuan Loan to Deposit Ratio (L*R) &enurut an/ In"!nes#a a"alah &a/s#&u& 110G

(A-h&a" "an usun!@ 200). Loan to deposit ratio tersebut &en>ata/an seberaa %auh /e&a&uan

ban/ "ala& &e&ba>ar /e&bal# enar#/an "ana >an, "#la/u/an "e!san "en,an &en,an"al/an /re"#t

>an, "#ber#/an seba,a# su&ber l#/u#"#tasn>a.esarn>a n#la# Loan to Deposit Ratio (L*R) "aat "#h#tun, "en,an ersa&aan ber#/ut:

L*R H 100G


16/36

16

Ju&lah /re"#t >an, "#ber#/an "ala& ru&us "#atas a"alah /re"#t >an, "#ber#/an ban/ >an, su"ah

"#real#sas#/an"#tar#/"#-a#r/an. *ana #ha/ /et#,a &el#ut# s#&anan &as>ara/at >an, berua ,#r!@

tabun,an@ "an berba,a# %en#s "e!s#t!.

$enurut an/ In"!nes#a@ en#la#an ase/ l#/u#"#tas &en-ern/an /e&a&uan ban/ untu/

&en,el!la t#n,/at l#/u#"#tas >an, &e&a"a# ,una &e&enuh# /e=a%#bann>a se-ara teat =a/tu "an

untu/ &e&enuh# /ebutuhan >an, la#n. *#sa&#n, #tu ban/ %u,a harus "aat &en%an /e,#atan

"#/el!la se-ara e#s#en "ala& art# bah=a ban/ "aat &ene/an b#a>a en,el!laan l#/u#"#tas >an, t#n,,#

serta set#a saat ban/ "aat &el#/u#"as# asset ?n>a se-ara -eat "en,an /eru,#an >an, n#&al (SE.

Intern I@ 200;).

6# Non Performing Loan (NPL)

Salah satu r#s#/! usaha ban/ &enurut Peraturan an/ In"!nes#a a"alah r#s#/! /re"#t@ >an,

"#"e#n#s#/an : r#s#/! >an, t#&bul seba,a# a/#bat /e,a,alan counterparty &e&enuh# /e=a%#ban.

Se&entara &enurut Sus#l!@ "// (1999) r#s#/! /re"#t &erua/an r#s#/! >an, "#ha"a# ban/ /arena

&en>alur/an "anan>a "ala& bentu/ #n%a&an /ea"a &as>ara/at. arena berba,a# hal@ "eb#tur

&un,/#n sa%a &en%a"# t#"a/ &e&enuh# /e=a%#bann>a /ea"a ban/ seert# e&ba>aran !/!/

#n%a&an@ e&ba>aran bun,a "an la#n?la#n.

Non Performing Loan (NPL) &erua/an ras#! /euan,an >an, ber/a#tan "en,an r#s#/! /re"#t.

R#s#/! /re"#t a"alah r#s#/! "ar# /e&un,/#nan ter%a"#n>a /eru,#an erusahaan seba,a# a/#bat "ar# t#"a/

"#lunas#n>a /e&bal# /re"#t >an, "#ber#/an erusahaan /ea"a "eb#tur. R#s#/! /re"#t Non Performing

Loan #NPL$ %u,a "#"e#n#s#/an seba,a# r#s#/! >an, "#/a#t/an "en,an /e&un,/#nan /e,a,alan /l#en

&e&ba>ar /e=a%#bann>a atau r#s#/! "#&ana "eb#tur t#"a/ "aat &elunas# hutan,n>a (4h!al#: 2008)

Ras#! /euan,an >an, "#,una/an seba,a# r!/s# terha"a n#la# suatu res#/! /re"#t a"alah ras#!

Non Performing Loan (NPL). Ras#! #n# &enun%u/an bah=a /e&a&uan &ana%e&en ban/ "ala&

&en,el!la /re"#t ber&asalah >an, "#ber#/an !leh ban/. Non Performing Loan (NPL) &en-ern/an


17/36

17

r#s#/! /re"#t@ se&a/#n /e-#l Non Performing Loan (NPL)@ &a/a se&a/#n /e-#l ula res#/! /re"#t >an,

"#tan,,un, #ha/ ban/. an/ "ala& &e&ber#/an /re"#t harus &ela/u/an anal#s#s terha"a /e&a&uan

"eb#tur untu/ &e&ba>ar /e&bal# /e=a%#bann>a. Setelah /re"#t "#ber#/an@ ban/ =a%#b &ela/u/an

e&antauan terha"a en,,unaan /re"#t serta /e&a&uan "an /eatuhan "eb#tur "ala& &e&enuh#

/e=a%#ban. an/ &ela/u/an en#n%auan@ en#al#an@ "an en,#/atan terha"a a,unan untu/

&e&er/e-#l res#/! /re"#t (Al#@ 200;).

NPL &erua/an ersentase %u&lah /re"#t ber&asalah ("en,an /r#ter#a /uran, lan-ar@ "#ra,u/an

"an &a-et) terha"a t!tal /re"#t >an, "#salur/an ban/ se&a/#n /e-#l ula r#s#/! /re"#t >an, "#tan,,un,

!leh #ha/ ban/. an/ "ala& &ela/u/an /re"#t harus &ela/u/an anal#s#s terha"a /e&a&uan "eb#tur

untu/ &e&ba>ar /e&bal# /e=a%#bann>a. Setelah /re"#t "#ber#/an@ ban/ =a%#b &ela/u/an e&antauan

terha"a en,,unaan /re"#t serta /e&a&uan "an /eatuhan "eb#tur "ala& &e&enuh# /e=a%#bann>a.

an/ &ela/u/an en#n%auan "an en,#/atan terha"a a,unan untu/ &e&er/e-#l r#s#/! /re"#t

($a-hs>u" Al#@ 200;). an/ In"!nes#a &eneta/an /r#ter#a ras#! NPL ,r!ss /uran, "ar# +G. Ras#!

NPL sesua# "en,an SE N!.72*PNP tan,,al 1 $e# 200; "aat "#h#tun, "en,an ru&us seert#

ber#/ut:

NPL H 100G

Untu/ &en>elesa#/an Non Performing Loan a"a "ua strate,# >an, "aat "#,una/an@ &enurut

Sutarn! (200+: 27+) >a#tu :

1. Pen>ela&atan /re"#t

Pen>ela&atan /re"#t a"alah suatu en>elesa#an /re"#t ber&asalah &elalu# erun"#n,an /e&bal#

antara /re"#t "an "eb#tur "en,an &e&er#n,an/an s>arat?s>arat en,e&bal#an /re"#t seh#n,,a

"en,an &e&er#n,an s>arat?s>arat e&n,e&bal#an /re"#t tersebut "#hara/an "eb#tur &el#/#


18/36

18

/e&a&uan /e&bal# untu/ &en>elesa#/an /re"#t #tu.en>elesa#an /re"#t &elalu# taha

en>ela&atan /re"#t #n# "#na&a/an en>elesa#an &elalu# re/stru/tur#sas# /re"#t.

2. Pen>elesa#an /re"#tSe"an,/an >an, "#&a/su" en>elesa#an /re"#t a"alah lan,/ah en>elesa#an /re"#t ber&asalah

&elalu# le&ba,a hu/u& seert# Pen,a"#lan atau *#re/t!rat Jen"eral P#utan, "an Lelan, Ne,ara atau

ba"n la#nn>a "#/arena/an lan,/ah en>ela&atan su"ah t#"a/ "#&un,/#n/an /e&bal#.7# Return on Asset (ROA)

Return on Asset (ROA) &erua/an ras#! >an, "#,una/an untu/ &en,u/ur /e&a&uan

&ana%e&en ban/ "ala& &e&er!leh r!#tab#l#tas "an &en,el!la t#n,/at e#s#ens# usaha ban/ se-ara

/eseluruhan. Se&a/#n besar n#la# ras#! #n# &enun%u//an t#n,/at rentab#l#tas usaha ban/ se&a/#n ba#/

atau sehat. Se"an,/an &enurut an/ In"!nes#a@ Return On Asset (ROA) &erua/an erban"#n,an

antara laba sebelu& a%a/ "en,an rata?rata t!tal asset "ala& satu er#!"e. an/ In"!nes#a seba,a#

!t!r#tas &!neter &eneta/an ROA sebesar 1@+G a,ar ban/ tersebut "aat "#/ata/an "ala& /!n"#s#

sehat. Se-ara s#ste&at#s ROA "aat "#ru&us/an seba,a# ber#/ut :

ROA H 100G

Se&a/#n besar Return On Asset (ROA) &enun%u//an /#ner%a erusahaan se&a/#n ba#/@ /arena

return se&a/#n besar. Seh#n,,a "ala& enel#t#an #n# &en,,una/an Return On Asset (ROA) seba,a#

#n"#/at!r en,u/ur /#ner%a /euan,an erusahaan erban/an.

$enurut ana# "an hal#& (200:28)@ Return On Asset (ROA) &erua/an ras#! /euan,an

erusahaan &en,has#l/an /euntun,an atau laba a"a t#n,/at en"aatan@ aset "an &!"al saha&tertentu.

Return on Asset (ROA) "##l#h seba,a# #n"#/at!r en,u/ur /#ner%a /euan,an erban/an /arena

Return on Asset (ROA) "#,una/an untu/ &en,u/ur ee/t##tas erusahaan "#"ala& &en,has#l/an

/euntun,an "en,an &e&anaat/an a/t#6a >an, "#l#/#n>a. Return on Asset (ROA) &erua/an ras#!


19/36

19

antara laba sebelu& a%a/ terha"a t!tal asset. Se&a/#n besar Return on Asset (ROA) &enun%u//an

/#ner%a /euan,an >an, se&a/#n ba#/@ /arena t#n,/at /e&bal#an se&a/#n besar. Aab#la Return on Asset

(ROA) &en#n,/at@ berart# r!#tab#l#tas erusahaan &en#n,/at@ seh#n,,a "a&a/ a/h#rn>a a"alah

en#n,/atan r!#tab#l#tas >an, "#n#/&at# !leh e&e,an, saha& (usnan@ 199as (2002)& $en,anal#s#s a/t!r?a/t!r >an, &e&en,aruh# r!#tab#l#tas ban/

%a&e O!erPramerger "# In"!nes#a sela&a tahun 1990?199an, "#,una/an a"alah CAR@

L*R@ dummy@ an,sa asset@ an,sa "ana "an an,sa /re"#t.*ala& enel#t#an tersebut "#/e&u/a/an

bah=a se-ara ars#al 6ar#abel CAR@ L*R@ dummy 6ar#abel beren,aruh >an, s#,n##/an terha"a

r!#tab#l#tas 'an& %a&e O!er (TO). Na&un se-ara s#&ultan se&ua 6ar#abel #n"een"ent beren,aruh

s#,n##/an terha"a r!#tab#l#tas TO. Penel#t#an ter"ahulu #n# ber/a#tan "en,an enel#t#an saat #n#

"#l#hat "ar# 6ar#abel >an, "#,una/an >a#tu L*R "an CAR terha"a r!#tab#l#tas >an, "#u/ur "en,an

ROA.

$a=ar"# (200+)@ &en,anal#s#s tentan, a/t!r?a/t!r >an, &e&en,aruh# /#ner%a /euan,an ban/

u&u& "# In"!nes#a "en,an t!tal asset /uran, "ar# 1 tr#l#un. *ala& enel#t#ann>a $a=ar"#

&en,,una/an e&at 6ar#abel@ >a#tu OPO@ NPL@ NI$@ "an CAR. $et!"e enel#t#an >an, "#,una/an

a"alah ersa&aan re,res# l#n#er ber,an"a. as#ln>a "aat "#s#&ul/an bah=a 6ar#abel NI$ >an,

&e&un>a# en,aruh al#n, besar terha"a /#ner%a erban/an >an, "#r!/s#/an "en,an ROA. Untu/

6ar#abel OPO "an NPL beren,aruh ne,at# terha"a ROA@ se"an,/an 6ar#abel NI$ "an CAR

&e&un>a# en,aruh !s#t# terha"a ROA.


20/36

20

'#tr# Nu,rahen# "an *!""> as!r! (200+) "en,an %u"ul en,aruh ras#! /euan,an CA$EL@

t#n,/at #nlas#@ "an u/uran erusahaan terha"a /#ner%a /euan,an erusahaan erban/an "# bursa ee/

Ja/arta &en>ata/an bah=a CAR@ ROE "an firm si(e beren,aruh !s#t# terha"a /#ner%a ban/.

Se"an,/an 6ar#abel NPL@ NP$@ C$R@ 43$@ "an #nlas# &el/# en,aruh >an, ne,at# terha"a

/#ner%a ban/.

Su>!n! (200+)@ &ela/u/an enel#t#an tentan, anal#s#s ras#!?ras#! ban/ >an, beren,aruh

terha"a Return on Asset (ROA). ar#abel >an, "#,una/an a"alah CAR@ OPO@ L*R@ NI$@ NPL@

ertu&buhan laba !eras#@ ertu&buhan /re"#t "an ROA. $et!"e enel#t#an >an, "#,una/an a"alah

ersa&aan re,res# l#n#er ber,an"a. as#l enel#t#an &enun%u//an bah=a ras#! CAR@ OPO@ "an L*R

beren,aruh !s#t# "an s#,n##/an terha"a ROA. Untu/ NI$@ NPL@ ertu&buhan laba !eras# "an

ertu&buhan /re"#t &enun%u//an has#l !s#t# teta# t#"a/ s#,n##/an terha"a ROA.

$er/us#=at# (2008)@ &enel#t# tentan, e6aluas# en,aruh CA$EL terha"a /#ner%a erusahaan.

ar#abel >an, "#,una/an "ala& enel#t#an #n# a"alah CAR@ RORA@ NP$@ ROA@ L*R. $et!"e

enel#t#an >an, "#,una/an a"alah ersa&aan re,res# l#n#er ber,an"a. as#l enel#t#an &enun%u//an

bah=a ras#! CA$EL a"a tahun 1997?2000@ 199


21/36

21

)umber* dari

berbagai +urnal

C# Hi/tesis

N!. Penel#t# ar#abel$et!"eanal#s#s

es#&ulan

1.est#3er"an#n,t>as(2002)

ar#abelTer#/at:ROAar#abelebas:Pan,sa asset@ an,sa "ana@ an,sa

/re"#t@ CAR@L*R.

Re,res#l#n#er ber,an"a

ar#abel>an, s#,n##/an !s#t#: CARar#abel >an,s#,n##/anne,at#6e: L*Rar#abel >an,t#"a/ s#,n##/an: an,sa asset@ an,sa "ana "an an,sa /re"#t.

2.$a=ar"#(200+)

ar#abelTer#/at:ROAar#abelebas: NPL@OPO@

NI$@ CAR.

Anal#s#sre,res#l#n#er ber,an"a.

ar#abel>an, s#,n##/an !s#t#: NI$ar#abel >an,s#,n##/anne,at#6e: NPL@OPOar#abel >an,t#"a/s#,n##/an:CAR.

.

'#tr# Nu,rahen#"an *!"">

as!r! (200+)

ar#abelTer#/at: ROEar#abelebas: NPL@ NP$@C$R@43$@ CAR.

Re,res#L#n#er er,an"a.

as#l bah=aCAR@ROE "an#r& s#e beren,aruh !s#t# terha"a/#ner%a ban/@Se"an,/an NPL@NP$@C$R@ 43$ en,aruhne,at# terha"a/#ner%a ban/.

;. Su>!n! (200+)

ar#abelTer#/at:

ROAar#abelebas: L*R@OPO@ CAR.

Re,res#l#n#er ber,an"a

Ras#! CAR@OPO@ "an L*R beren,aruh !s#t# "ans#,n##/anterha"a ROA.Untu/ NI$@ NPL@ ertu&buhanlaba !eras# "an ertu&buhan/re"#t&enun%u//anhas#l !s#t# teta#t#"a/ s#,n##/anterha"a ROA.

ar#abel

CA$EL a"atahun 1997?2000@199


22/36

22

er"asar/an ru&usan &asalah >an, telah "#/e&u/a/an sebelu&n>a@ &a/a enul#s &en,e&u/a/an

h#!tes#s seba,a# ber#/ut:

1. *#"u,a bah=a Loan to Deposit Ratio (L*R) "an Non Performing Loan (NPL) beren,aruh

n>ata terha"a Return On Asset (ROA).2. *#"u,a bah=a 6ar#abel Loan to Deposit Ratio (L*R) >an, &el#/# en,aruh al#n, "!nan

terha"a Return On Asset (ROA).

III# METODE PENELITIAN


23/36

23

A# Lkasi dan 8aktu Pene%itian

Penel#t#an #n# "#la/u/an a"a ban/ U$N >an, ter-atat "# ursa Ee/ In"!nes#a (EI) >a#tu

an/ Ne,ara In"!nes#a (NI)@ an/ Ra/>at In"!nes#a (RI)@ an/ Tabun,an Ne,ara (TN)@ "an

an/ $an"#r# "en,an &en,a/ses #nternet /e ebsite ursa Ee/ In"!nes#a (EI)@ "an l#n/ la#n >an,

rele6an. Penel#t#an #n# "#la/u/an sela&a t#,a bulan "#&ula# a"a bulan N!6e&ber 201+ sa&a#

*ese&ber 201+.

B# P/u%asi dan Sa"/e%

P!ulas# "ala& enel#t#an #n# a"alah erusahaan erban/an l#/ U$N >an, ter-atat "# ursa

Ee/ In"!nes#a (EI) "ala& /urun =a/tu enel#t#an (tahun 2008?201). Ju&lah !ulas# "ala&

enel#t#an #n# a"alah seban>a/ ; ban/. Te/n#/ en,a&b#lan sa&el "#la/u/an &elalu# &et!"e sensus.

$et!"e sensus &erua/an -ara en,u&ulan "ata aab#la seluruh !ulas# "#sel#"#/# satu er satu.

er"asar/an /r#ter#a tersebut &a/a sa&el "ala& enel#t#an #n# "aat "#l#hat a"a Tabel 2 ber#/ut:

Ta0e% 4

Sa"/e% Pene%itian

N!. Na&a Perusahaan1. PT. an/ Ne,ara In"!nes#a Tb/.

2. PT. an/ Ra/>at In"!nes#a Tb/.

. PT. an/ Tabun,an Ne,ara Tb/.

;. PT. an/ $an"#r# Tb/.

)umber* -D. )tatisti& /012

C# Metde Pen'u"/u%an Data

*ata >an, "#/u&ul/an "ala& enel#t#an #n# a"alah "ata se/un"er seh#n,,a &et!"e

en,u&ulan "ata &en,,una/an -ara non participant obser!ation. *ata >an, berua 6ar#abel Non

Performing Loan (NPL)@ Loan to Deposit Ratio (L*R)@ "an Return On Asset (ROA) "#er!leh "en,an

-ara &en,ut# se-ara lan,sun, "ar# La!ran euan,an Publ#/as# "ala& *#re/t!r# Perban/an In"!nes#a

"ar# an/ In"!nes#a >an, ter"atar "# ursa Ee/ In"!nes#a


24/36

24

sela&a er#!"e tahun 2008 sa&a# 201.

D#+enis dan Su"0er Data

1. Jen#s "ata >an, "#,una/an:a. *ata ual#tat#@ anal#s#s >an, "#la/u/an terha"a "ata?"ata >an, n!n?an,/a seert# has#l

=a=an-ara "an ba-aan "ar# bu/u?bu/u >an, ter/a#t "en,an enel#t#an. b. *ata uant#tat#@ >a#tu "ata >an, "aat "#h#tun, atau "ata >an, berua an,/a?an,/a@ "ala& hal

#n# "ata >an, &erua/an la!ran /euan,an erusahaan erban/an >an, ter"atar a"a ursa

Ee/ In"!nes#a er#!"e tahun 2008F201.2. Su&ber "ata >an, "#,una/an:

Su&ber "ata "ala& enel#t#an #n# &erua/an "ata se/un"er >an, "#er!leh se-ara h#st!r#s@

"#&ana "#er!leh "ar# La!ran euan,an Publ#/as# >an, "#terb#t/an !leh an/ In"!nes#a "ala&

*#re/t!r# Perban/an In"!nes#a >an, a"a "# ebsite EI. Per#!"esas# "ata &en,,una/an "ata

La!ran euan,an Publ#/as# er#!"e tahun 2008 h#n,,a 201. Sela#n #tu@ "#er!leh "ar# bu/u?

bu/u "an la!ran enel#t#an sebelu&n>a.

E# Metde Ana%isis

3# U2i Statistik Deskri/ti!

Stat#st#/ "es/r#t# "#,una/an untu/ &e&re"#/s# 6ar#abel?6ar#abel "ala& enel#t#an #n#. Alat

anal#s#s >an, "#,una/an a"alah rata?rata (mean)@ stan"ar "e6#as#@ &a/s#&u& "an n#&u&.

(4h!al#@ 2008). Stat#st#/ "es/r#t# &en>a%#/an u/uran?u/uran nu&er#/ >an, san,at ent#n, ba,#

"ata sa&el. U%# stat#st#/ "es/r#t# tersebut "#la/u/an "en,an r!,ra& SPSS.

4# U2i Asu"si K%asik

Pen,u/uran asu&s# /las#/ >an, "#,una/an "ala& enel#t#an #n# &el#ut# u%# n!r&al#tas@ u%#

&ult#/!l#near#tas@ u%# heter!s/e"ast#s#tas@ "an u%# aut!/!leras# >an, se-ara r#n-# "aat "#%elas/an

seba,a# ber#/ut:

2.1 U%# N!r&al#tas


25/36

25

U%# n!r&al#tas bertu%uan untu/ aa/ah "ala& &!"el re,res#@ "een"ent 6ar#abel "an

#n"een"ent 6ar#abel /e"uan>a &e&un>a# "#str#bus# n!r&al atau t#"a/. $!"el re,res# >an, ba#/

a"alah &el#/# "#str#bus# n!r&al atau &en"e/at# n!r&al. Cara &en"ete/s# "#la/u/an "en,an "ua

-ara >a#tu:

1. Anal#s#s 4ra#/ Salah satu -ara ter&u"ah untu/ &el#hat n!r&al#tas res#"ual a"alah "en,an &el#hat ,ra#/

h#st!,ra& >an, &e&ban"#n,/an antara "ata !bser6as# "en,an "#str#bus# >an, &en"e/at#

n!r&al. Na&un "e/#an@ han>a "en,an &el#hat h#st!,ra&@ hal #n# "aat &e&b#n,un,/an@

/hususn>a untu/ %u&lah sa&el >an, /e-#l. $et!"e la#n >an, "aat "#,una/an a"alah

"en,an &el#hat normal probability plot >an, &e&ban"#n,/an "#str#bus# /u&ulat# "ar#

"#str#bus# n!r&al. *asar en,a&b#lan /eutusan "ar# anal#s#s normal probability plot a"alah

seba,a# ber#/ut:

a. J#/a "ata &en>ebar "#se/#tar ,ar#s "#a,!nal "an &en,#/ut# arah ,ar#s "#a,!nal

&enun%u//an !la "#str#bus# n!r&al@ &a/a &!"el re,res# &e&enuh# asu&s#

n!r&al#tas.

b. J#/a "ata &en>ebar %auh "ar# ,ar#s "#a,!nal "an atau t#"a/ &en,#/ut# arah ,ar#s

"#a,!nal t#"a/ &enun%u//an !la "#str#bus# n!r&al@ &a/a &!"el re,res# t#"a/

&e&enuh# asu&s# n!r&al#tas.

2. Anal#s#s Stat#st#/

Untu/ &en"ete/s# n!r&al#tas "ata "aat "#la/u/an ula &elalu# anal#s#s stat#st#/ >an, salah

satun>a "aat "#l#hat &elalu# 3olmogoro!")mirno! test (?S). U%# ?S "#la/u/an "en,an

&e&buat h#!tes#s:

! H *ata res#"ual ter"#str#bus# n!r&al

a H *ata res#"ual t#"a/ ter"#str#bus# n!r&al


26/36

26

*asar en,a&b#lan /eutusan "ala& u%# ?S a"alah seba,a# ber#/ut:

a. Aab#la r!bab#l#tas n#la# u%# ?S s#,n##/an se-ara stat#st#/ &a/a ! "#t!la/@ >an,

berart# "ata ter"#str#bus# t#"a/ n!r&al.

b. Aab#la r!bab#l#tas n#la# u%# ?S t#"a/ s#,n##/an stat#st#/ &a/a ! "#ter#&a@ >an,

berart# "ata ter"#str#bus# n!r&al.

Pe"!&an en,a&b#lan /eutusann>a a"alah seba,a# ber#/ut :

a. N#la# s#,. atau s#,n##/ans# atau n#la# r!bab#l#tas K 0@0+ "#str#bus# a"alah t#"a/ n!r&al b. N#la# s#,. atau s#,n##/ans# atau n#la# r!bab#l#tas 0@0+ "#str#bus# a"alah n!r&al

2.2 U%# $ult#/!l#near#tas

U%# #n# bertu%uan untu/ &en,etahu# aa/ah &!"el re,res# "#te&u/an a"an>a /!relas# antar

6ar#abel #n"een"ent. $!"el re,res# >an, ba#/ seharusn>a t#"a/ ter%a"# /!relas# "# antara 6ar#abel

#n"een"ent. $ult#/!l#near#tas "aat %u,a "#l#hat "ar# n#la# %olerance (TOL) "an &et!"e I'

#4ariance -nflation 5actor$. N#la# TOL ber/ebal#/an "en,an I'. TOL a"alah besarn>a 6ar#as# "ar#

satu 6ar#abel #n"een"ent >an, t#"a/ "#%elas/an !leh 6ar#abel #n"een"ent la#nn>a. Se"an,/an I'

&en%elas/an "era%at suatu 6ar#abel #n"een"ent >an, "#%elas/an !leh 6ar#abel #n"een"ent la#nn>a.

N#la# TOL >an, ren"ah a"alah sa&a "en,an n#la# I' >an, t#n,,# (/arena I' H 1TOL). N#la# cut

off >an, u&u& "#a/a# untu/ &enun%u//an a"an>a &ult#/!l#near#tas a"alah n#la# TOLK0@10 atau

sa&a "en,an n#la# I'10 (4h!al#@ 2007) .

2. U%# eter!s/e"ast#s#tas

U%# #n# bertu%uan untu/ &en,u%# aa/ah "ala& &!"el re,res# ter%a"# /et#"a/sa&aan !ariance

"ar# res#"ual satu en,a&atan /e en,a&atan >an, la#n. J#/a !ariance "ar# res#"ual satu en,a&atan

/e en,a&atan la#n teta@ &a/a "#sebut h!&!s/e"ast#s#tas@ "an %#/a !ariance "ar# res#"ual satu

en,a&atan /e en,a&atan la#n berbe"a "#sebut heter!s/e"ast#s#tas. Untu/ &en"ete/s# a"a atau

t#"a/n>a heter!s/e"ast#s#tas "aat "#la/u/an "en,an &el#hat ,ra#/ scatterplot @ "en,an "asar anal#s#s

(4h!al#@ 2007).


27/36

27

2.; U%# Aut!/!relas#

U%# aut!/!relas# bertu%uan untu/ &en,u%# aa/ah "#"ala& sebuah &!"el re,res# l#near a"a

/!relas# antara /esalahan en,,an,,u a"a er#!"e t "en,an /esalahan er#!"e t?1 (sebelu&n>a)@

aut!/!relas# #n# t#&bul a"a "ata >an, bers#at time series. U%# Aut!/!relas# #n# "#la/u/an "en,an

&e&ban"#n,/an n#la# *urb#n?3ats!n. A"aun /r#ter#a en,a&b#lan /eutusan a"a atau t#"a/

a"an>a aut!/!relas# a"alah seba,a#&ana terl#hat a"a tabel ber#/ut:

Ta0e% 5

Kriteria Pen'a"0i%an Ke/utusan den'an Metde Dur0in 9 8atsn

r#ter#a Pen,u%#an es#&ulan eutusan

0 K " K " L Ter%a"# aut!/!relas# !s#t# T!la/

"L M " M "uT#"a/ a"a aut!/!relas# !s#t#

T#"a/ a"a/eutusan

; ? "LK " K ; Ter%a"# aut!/!relas# ne,at# T!la/

; ? " u M " M ; ? " LT#"a/ a"a aut!/!relas# ne,at#

T#"a/ a"a/eutusan

"u M " M ;?"uT#"a/ a"a aut!/!relas# !s#t#atau ne,at#

T#"a/ "#t!la/

)umber* 67o(ali, /008

5# Ana%isis Re'resi Linear Ber'anda

Re,res# l#near ber,an"a >a#tu suatu &!"el l#near re,res# >an, 6ar#able "een"entn>a &erua/an

un,s# l#near "ar# beberaa 6ar#abel bebas. Re,res# l#near ber,an"a san,at ber&anaat untu/ &enel#t#

en,aruh beberaa 6ar#abel >an, ber/!relas# "en,an 6ar#abel >an, "#u%#. Te/n#/ anal#s#s #n# san,at

"#butuh/an "ala& berba,a# en,a&b#lan /eutusan ba#/ "ala& eru&usan /eb#%a/an &ana%e&en

&auun "ala& telaah #lah. ubun,an un,s# antara satu 6ar#abel "een"ent "en,an leb#h "ar# satu

6ar#abel #n"een"ent "aat "#la/u/an "en,an anal#s#s re,res# l#near ber,an"a@ "#&ana ROA seba,a#

6ar#abel "een"ent se"an,/an NPL "an L*R seba,a# 6ar#abel #n"een"ent.

Persa&aan re,res# >an, "#,una/an a"alah seba,a# ber#/ut:

5H b0 b11 b22 e


28/36

28

*#&ana5 H ar#abel *een"ent ( ROA )

b0 H !nstanta

b1?b2 H !e#s#en Re,res# 6ar#able #n"een"ent

1 H Loan to Deposit Ratio (L*R)

2 H Non Performing Loan (NPL)

e H err!r

6# Pen'u2ian Hi/tesis

Pen,u%#an h#!tes#s "ala& enel#t#an #n# &en,,una/an en,u%#an se-ara ars#al (u%# t) "an

en>a%#an se-ara s#&ultan (u%# ').

;.1 U%# Stat#st#/ t

U%# stat#st#/ t "#,una/an untu/ &en,u%# en,aruh &as#n,?&as#n, 6ar#abel #n"een"ent >an,

"#,una/an se-ara ars#al. A"aun h#!tes#sn>a "#ru&us/an seba,a# ber#/ut:

a. ! H b1 H 0@art#n>a t#"a/ a"a en,aruh se-ara s#,n##/an "ar# 6ar#abel bebas terha"a

6ar#able ter#/at.

b. A H b1 0@ art#n>a a"a en,aruh se-ara s#,n##/an "ar# 6ar#abel bebas terha"a 6ar#abel

ter#/at.

-. $enentu/an t#n,/at s#,n##/ans# Q sebesar 0.0+ (+G).

r#ter#a en,u%#an >an, "#,una/an seba,a# ber#/ut:

1. ! "#ter#&a "an a "#t!la/ aab#la t h#tun, K t tabel. Art#n>a 6ar#abel bebas t#"a/

beren,aruh se-ara s#,n##/an terha"a 6ar#abel ter#/at.

2. ! "#ter#&a "an a "#t!la/ aab#la t h#tun, t tabel. Art#n>a 6ar#abel bebas beren,aruh

se-ara s#,n##/an terha"a 6ar#abel ter#/at.

;.2 U%# Stat#st#/


29/36

29

Pen,u%#an #n# "#la/u/an untu/ &en,etahu# se-ara bersa&a?sa&a aa/ah 6ar#abel bebas

beren,aruh se-ara s#,n##/an atau t#"a/ terha"a 6ar#able ter#/at (I&a& 4h!al#:2008). Pen,u%#an

#n# "#la/u/an "en,an &en,,una/an u%# "ua arah "en,an h#!tes#s seba,a# ber#/ut:

1. ! : b1 H b2 H 0@ art#n>a t#"a/ a"a en,aruh se-ara s#,n##/an "ar# 6ar#abel bebas se-ara

bersa&a?sa&a.

2. A : b1 b2 0@ art#n>a a"a en,aruh se-ara s#,n##/an "ar# 6ar#abel bebas se-ara bersa&a?

sa&a.

. $enentu/an t#n,/at s#,n##/ans# >a#tu sebesar 0.0+ ( Q H +G )

r#ter#a en,u%#an >an, "#,una/an seba,a# ber#/ut:

1. ! "#ter#&a "an a "#t!la/ aab#la ' h#tun, K ' tabel. Art#n>a 6ar#abel bebas se-ara

bersa&a?sa&a t#"a/ beren,aruh se-ara s#,n##/an terha"a 6ar#abel ter#/at.

2. ! "#ter#&a "an a "#t!la/ aab#la ' h#tun, ' tabel. Art#n>a 6ar#abel bebas se-ara

bersa&a?sa&a beren,aruh se-ara s#,n##/an terha"a 6ar#able ter#/at.

;. Anal#s#s !e#s#en *eternas# (R 2)

!e#s#en "eternas# (R 2) "#,una/an untu/ &en,etahu# sa&a# seberaa besar resentase

6ar#as# 6ar#abel bebas a"a &!"el "aat "#teran,/an !leh 6ar#abel ter#/at (4u%arat#@ 199+). !e#s#en

"eternas# (R 2) "#n>ata/an "ala& ersentase >an, n#la#n>a ber/#sar antara 0 K R 2K 1. N#la# R 2 >an,

/e-#l berart# /e&a&uan 6ar#abel?6ar#abel #n"een"ent "ala& &en%elas/an 6ar#as# 6ar#abel

"een"ent a&at terbatas (4h!al#@ 200+). N#la# >an, &en"e/at# 1 (satu) berart#6ar#abelF6ar#abel

#n"een"ent &e&ber#/an ha&#r se&ua #n!r&as# >an, "#butuh/an untu/ &e&re"#/s# 6ar#as#

6ar#abel "een"ent.

*# De!inisi O/erasina% ,aria0e% Pene%itian


30/36

30

ar#abel enel#t#an a"alah !b%e/ enel#t#an atau sesuatu >an, &en%a"# t#t#/ erhat#an. ar#abel

"#be"a/an &en%a"# "ua >a#tu 6ar#abel "een"ent "an 6ar#abel #n"een"ent. ar#abel "een"ent (ter#/at)

a"alah 6ar#abel >an, n#la#n>a ter,antun, "ar# n#la# 6ar#abel la#n (5) "an 6ar#abel #n"een"ent (bebas)

a"alah 6ar#abel >an, n#la#n>a t#"a/ ter,antun, a"a 6ar#abel la#n (). ar#abel enel#t#an "ala&

enel#t#an #n# ter"#r# "ar# :

1. Loan to deposit ratio # L*R) seba,a# 6ar#abel bebas (1). Loan to Deposit Ratio &erua/an

#n"#/at!r l#/u#"#tas >an, ser#n, "#,una/an. L*R &erua/an ras#! antara t!tal /re"#t >an,

"#ber#/an terha"a %u&lah t!tal "ana #ha/ /et#,a (*P). L*R &enun%u//an t#n,/at

/e&a&uan ban/ "ala& &en>alur/an "ana #ha/ /et#,a >an, "#h#&un !leh ban/ >an,

bersan,/utan. *ala& enel#t#an #n# a"alah L*R a"a la!ran /euan,an ban/ >an,

"#ubl#/as#/an sela&a er#!"e 2008?201. esarn>a L*R "#h#tun, seba,a# ber#/ut :

L*R H 100G

2. Non performing loan (NPL) seba,a# 6ar#abel bebas (2)@ >a#tu ras#! antara /re"#t

ber&asalah "en,an /re"#t >an, "#salur/an. Ras#! #n# &enun%u//an /e&a&uan &ana%e&en

ban/ "ala& &en,el!la /re"#t ber&asalah >an, "#ber#/an !leh ban/. re"#t "ala& hal #n#

a"alah /re"#t >an, "#ber#/an /ea"a #ha/ /et#,a t#"a/ ter&asu/ /re"#t /ea"a ban/ la#n.

re"#t ber&asalah a"alah /re"#t "en,an /ual#tas /uran, lan-ar@ "#ra,u/an@ "an &a-et. Ras#!

NPL "aat "#ru&us/an seba,a# ber#/ut :

NPL H 100G

. Return on assets (ROA)@ seba,a# 6ar#abel ter#/at (5)@ Return on assets (ROA) &erua/an

salah satu ras#! r!#tab#l#tas >an, "#,una/an untu/ &en,u/ur ee/t##tas erusahaan "#

"ala& &en,has#l/an /euntun,an "en,an &e&anaat/an t!tal aset >an, "#l#/#n>a. ROA

&erua/an ras#! antara laba sebelu& a%a/ terha"a t!tal asset ban/ tersebut. Se&a/#n

besar n#la# ROA &a/a se&a/#n ba#/ besar ula /#ner%a erusahaan@ /arena return >an,


31/36

31

"#"aat erusahaan se&a/#n besar. *ala& enel#t#an #n# a"alah ROA a"a la!ran /euan,an

ban/ >an, "#ubl#/as#/an er#!"e 2008?201. ROA "#h#tun, "en,an ru&us seba,a# ber#/ut :

ROA H 100G

Se-ara ,ar#s besar "e#n#s# !eras#!nal "ar# 6ar#abel?6ar#abel >an, "#,una/an "#"ala& enel#t#an

#n# "aat "#,a&bar/an "ala& Tabel ; ber#/ut:

Ta0e% 6

De!inisi O/erasina% ,aria0e%

N!.

ar#abel Pen,ert#an S/ala Pen,u/uran

1. Loan to Deposit Ratio

(L*R)

Perban"#n,an

antara t!tal/re"#t "en,an"ana #ha/ /et#,a

Ras#! L*RH 100G

2. Non Performing

Loan(NPL)

Perban"#n,anantarat!tal /re"#t ber&asalahterha"a t!tal/re"#t

>an,"#ber#/an.

Ras#! NPLH 100G

. Return On Asset

(ROA)

Ras#! antaralaba sebelu& a%a/terha"a t!talasset ban/ tersebut

Ras#! ROAH 100G

)umber* Peneliti /019


32/36

32

I,# PELAKSANAAN PENELITIAN

A# +ad:a% Pene%itian

Penel#t#an #n# "#er/#ra/an "aat selesa# "ala& =a/tu /uran, leb#h (t#,a) bulan >a#tu a"a

bulan O/t!ber 201+ sa&a# "en,an *ese&ber 201+. A"aun ren-ana %a"=al enel#t#an >an, "#,una/an

a"alah seba,a# ber#/ut:Ta0e% 7

Ta0e% Ren.ana +ad:a% Pene%itian

N!. e,#atan

ulan

O/t!ber N!6e&ber *ese&ber

I II III I I II III I I II III I

1. Pers#aan

2.Pe&buatanPr!!sal

.Senar

Pr!!sal

;.Penel#t#anLaan,an

+.Pen,!lahan*ata

7.Senaras#l

8.Senar

S/r#s#

B# Perkiraan Bia;a

A"aun r#n-#an b#a>a >an, "#,una/an "ala& enel#t#an #n# a"alah seba,a# ber#/ut:


33/36

1. Pers#aan R 100.0002. Pe&buatan Pr!!sal R 1+0.000

. Senar Pr!!sal R 700.000;. Penel#t#an R +00.000+. #a>a Senar as#l R 1+0.0007. Pe&ba>aran Senar as#l R 8+0.0008. U%#an S/r#s# R 1.000.000

T!tal R .2+0.000C# Ren.ana Siste"atika

Untu/ &en"aat/an ,a&baran se-ara r#n,/as "ala& en>usunan r!!sal

#n#@&a/a enul#s &e&ba,#n>a "ala& e&at ba,#an "en,an s#ste&at#/a seba,a#

ber#/ut:

A I PEN*AULUAN

*ala& bab #n# &en,ura#/an tentan, latar bela/an,@ ru&usan

&asalah@ tu%uan enel#t#an@ "an &anaat enel#t#an.

A II TINJAUAN PUSTAA

*ala& bab #n# &en,ura#/an tentan, /a%#an te!r# >an, ter"#r# "ar#

ban/@ /#ner%a ban/@ Loan to Deposit Ratio (L*R)@ Non Performing

Loan (NPL) "an Return On Asset (ROA)@ enel#t#an ter"ahulu serta

h#!tes#s.

A III $ETO*E PENELITIAN*ala& bab #n# a/an "#bahas tentan, l!/as# "an =a/tu enel#t#an@

!ulas# "an sa&ul@ &et!"e en,u&ulan "ata@ %en#s "an su&ber

"ata@ &et!"e anal#s#s serta "e#n#s# !eras#!nal 6ar#abel enet#l#an.

A I 4A$ARAN U$U$ LOASI (O5E)

A ASIL PENELITIAN *AN PE$AASAN.


34/36

A I SI$PULAN *AN SARAN

DA*TAR PUSTAKA

Al#@ $as>hu"@ 200;@ Asset Lia0i%it; Mana'e"ent Men;iasati Risik Pasardan Risik O/erasina%. PT.4ra&e"#a. Ja/arta.

All#a@ Lu-#ana S#-a "an er"#n#n,t>as@ 3#nn>. 2001. BAnal#s#s Ras#! Ca&elTerha"a Pre"#/s# !n"#s# er&asalah Pa"a Le&ba,a Perban/an Per#!"a2000?2002. +urna% Akuntansi < Keuan'an. !l. 8@ N!. 2@ al. 11?1;8


35/36

an/ In"!nes#a. 200;. La!ran euan,an Publ#/as# Tr#=ulanan. ===.b#.,!.#"

4h!al#@ I&a&. 2008. A/%ikasi Ana%isis Mu%ti=ariate den'an Pr'ra" SPSS .a"an Penerb#t Un#6ers#tas *#!ne,!r!. Ja/arta.

usnan@ Sua". 199


36/36

Sutarn!. 200+. As/ek>as/ek Huku" Perkreditan /ada Bank . Ceta/an et#,a.Alabeta. Ja/arta.

Un"an,‐Un"an, N!&!r 8 Tahun 1992 Tentan, Perban&an.

Un"an,‐Un"an, N!&!r 10 Tahun 199< Tentan, Perubahan Atas Un"an,‐Un"an, N!.8 Tahun1992.

Fix Pengaruh Ldr Dan Npl Kredit Macet Terhadap

Documents

Transcript of Fix Pengaruh Ldr Dan Npl Kredit Macet Terhadap