Irmawati, Anastasia and Windarto, G. Jarot (2023) Analisis Pengaruh NPL terhadap ROA & ROE pada PT Bank Tabungan Negara (Persero) Tbk Kantor Cabang Yogyakarta. Analisis; Jurnal Bisnis dan Akuntansi, 24 (1). pp. 71-83. ISSN 1978-9750

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Abstract

This research aims to determine the effect of Non Performing Loans (NPL) on Return On Equity (ROE) and Return On Assets (ROA) at PT Bank Tabungan Negara (Persero) Tbk Yogyakarta Branch Office. The object of this report is the annual statistical data report, balance sheet report, and profit and loss report for 2011-2021 of PT Bank Tabungan Negara (Persero) Tbk. This research uses quantitative data with ratios (1) Non Performing Loan (NPL) financial ratios to measure the level of problem loans (2) Return On Assets (ROA) financial ratios to measure the Bank's ability to generate profits from total assets owned (3) Return on Equity (ROE) financial ratio to measure the Bank's ability to return its capital to generate profits. The results of this research show that based on statistical testing, NPL has a significant negative effect on ROA (r = -0.735), meaning that the higher the NPL value, the lower the ROA, Conversely, the lower the NPL value, the higher the ROA. Meanwhile, based on statistical testing, NPL also has a negative effect on ROE (r = -0.805), meaning that the higher the NPL value, the lower the ROE, Conversely, the lower the NPL value, the higher the ROE. The research result recommends that PT Bank Tabungan Negara (Persero) Tbk needs to reduce non�performing loans to increase ROA and ROE. Besides, the credit quality needs to be inproved to reduce the NPL ratio

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