PENGARUH PERUBAHAN ROA, BOPO, NPM DAN LDR TERHADAP PERUBAHAN LABA

Abstract

The purpose of this research is to find out the effect of changes ROA, BOPO, NPM, and LDR to the changes in
profit on State-owned Enterprises banking companies which are listed in Indonesia Stock Exchange. The
research period is during 3 year periods i.e. from 2012 to 2014. Data collection uses secondary data, in the form
of data collection from Indonesia Stock Exchange. The sample has been done by using 4 State-owned Enterprises
Commercial Bank companies which are listed in Indonesia Stock Exchange and they have published their
financial statement consecutively from 2012 to2014. The variables in this research are the independent variables
i.e. ROA, BOPO, NPM and LDR which have changes in profit as the dependent variable, and the analysis has
been done by using multiple linear regressions analysis.The result of this research showed that partially changes
obtained of Return on Asset (ROA) and Net Profit Margin (NPM) have significant and positive influence to the
changes in profit. Meanwhile, the Operating Expenses has positive influence to the Operating Income (BOPO)
which has positive influence but insignificant and Loan to Deposit Ratio has negative influence but insignificant
to the changes in profit.

Keywords : Return on Asset (ROA), Operating Expenses (BOPO) to the Operating Income, Net Profit
Margin (NPM), Loan to Deposit Ratio (LDR), Changes in Profit.