Conclusions CONCLUSIONS, SUGGESTION AND LIMITATION

3. Period of time year used in this study is only five years expanding from 2012-2015 while it would be better if the year used in the study is more than seven years in order to obtain better results. That also is due to the limited access to the data in this study. Based on these limitations, it should not diminish the meaning and significance of the research’s results.However, it can be used as an interim conclusion as the result can be tested again elsewhere with the probability of other results. REFERENCES Adyani. L.R, Sampurno 2011 Analisis Faktor-Faktor Yang Mempengaruhi Profitabilitas Roa Agustini, Budiasih 2014. Analisis Faktor-Faktor Yang Memengaruhi Profitabilitas Bank Perkreditan Rakyat Di Kabupaten Bandung. Akuntansi Universitas Udayana 8.3 2014 Aremu, Mukaila Ayanda, Imoh Christopher and Dr. Mustapha Adeniyi Mudashiru. 2013. Determinants of Banks Profitability in a developing Economy: Evidence From Nigerian Banking Industry. Journal of Contemporary Research in Business. 49: h: 155-181 Basuki,A.T and Yuliadi, I. 2015. Ekonometrika Teori Aplikasi. Mitra Pustaka Nurani MATAN, Yogyakarta Dahlan Siamat, 1993, Manajemen Bank Umum, Infomedia, Jakarta Dendawijaya, Lukman. 2009. Manajemen Perbankan. Jakarta : Penerbit Ghalia Indonesia. Febriyono, J.K 2012. Faktor – Faktor Yang Mempengaruhi Profitabilitas. Magister Ilmu Akuntansi FEB Universitas Jambi Fauziah. 2014 Pengaruh Dana Pihak Ketiga Dpk, Non Performing Loan Npl, Dan Biaya Operasional Pendapatan Operasional Bopo Terhadap Profitabilitas. Universitas Padang Gujarati, Damodar. 2006. Dasar-Dasar Ekonometrika.Jakarta: Erlangga Mudrajad Kuncoro dan Suhardjono. 2002. Manajemen Perbankan. Yogyakarta: BPFE Muhamad Syaichu.2006 Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Bank Umum Di Indonesia, Jurusan Manajemen Fakultas Ekonomika dan Bisnis Universitas Diponegoro. Narayana. 2013. Pengaruh Perputaran Kas, Loan To Deposit Ratio, Tingkat Permodalan Dan Levergae Terhadap Profitabilitas Bank Perkreditan Rakyat Bpr Se-Kota Denpasar Periode 2009-2011. Jurnal Akuntansi Universitas Udayana 2013: Vol. 3.2 Negara, Sujana, I.K.2014 Pengaruh Capital Adequacy Ratio, Penyaluran Kredit Dan Non Performing Loan Pada Profitabilitas. Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali.