Faktor Yang Mempengaruhi Non-Performing Loan Pada Bank Pemerintah Dan Bank Asing Di Indonesia

ABSTRAK
FAKTOR YANG MEMPENGARUHI NON PERFORMING LOAN
PADA BANK PEMERINTAH DAN BANK ASING
DI INDONESIA
Tujuan penelitian ini untuk mengetahui dan menganalisa pengaruh
Capital Adequacy Ratio (CAR), Loan to Deposits Ratio (LDR), Net Interest Margin
(NIM), Kualitas Aktiva Produktif (KAP), Biaya Operasional terhadap Pendapatan
Operasional (BOPO), Bank Size, Return on Equity (ROE), Gross Domestic Product
(GDP) dan Inflasi terhadap Non Performing Loan (NPL) pada bank pemerintah dan
bank asing di Indonesia dan untuk mengetahui Perbandingan pengaruh Capital
Adequacy Ratio (CAR), Loan to Deposits Ratio (LDR), Net Interest Margin (NIM),
Kualitas Aktiva Produktif (KAP), Biaya Operasional terhadap Pendapatan
Operasional (BOPO), Bank Size, Return on Equity (ROE) terhadap Non Performing
Loan (NPL) pada bank pemerintah dan bank asing di Indonesia.
Penelitian ini menggunakan 8 sampel yaitu 4 Bank Pemerintah dan 4 Bank
Asing di Indonesia sebagai obyek penelitian, dengan periode penelitian dari tahun
2006-2013. Data yang digunakan dalam penelitian ini diperoleh dari Laporan
Keuangan Publikasi Bank Pemerintah dan Bank Asing periode 2008-2013.
Penelitian ini menggunakan tingkat signifikansi 5%. Dalam menganalisis data,
peneliti menggunakan independent sample t-test, sementara uji hipotesis
menggunakan uji leven’s, uji t sampel bebas dan uji signifikansi. Regresi data

panel dengan mengestimasi model data panel, setelah itu dilakukan uji f, uji t, uji
koefisien determinasi.
Hasil penelitian menunjukkan bahwa ada perbedaan antara Capital
Adequacy Ratio (CAR), Loan to Deposits Ratio (LDR), Net Interest Margin (NIM),
Kualitas Aktiva Produktif (KAP), Bank Size, Return on Equity (ROE) dan tidak ada
perbedaan diantara Kualitas Aktiva Produktif (KAP), Biaya Operasional terhadap
Pendapatan Operasional (BOPO) dan Non Performing Loan (NPL) bank pemerintah
dan bank asing di Indonesia. Capital Adequacy Ratio (CAR), Loan to Deposits
Ratio (LDR), Net Interest Margin (NIM), Kualitas Aktiva Produktif (KAP), Biaya
Operasional terhadap Pendapatan Operasional (BOPO), Bank Size, Return on Equity
(ROE), Gross Domestic Product (GDP) dan Inflasi secara simultan atau serempak
mempunyai pengaruh positif dan signifikan terhadap Non Performing Loan (NPL)
pada bank pemerintah dan bank asing di Indonesia. Hasil uji parsial (t-test)
menunjukkan bahwa CAR, NIM, BOPO, ROE dan Inflasi berpengaruh secara
negatif dan tidak signifikan, serta LDR dan GDP berpengaruh secara positif dan
tidak signifikan, KAP berpengaruh secara positif dan signifikan, SIZE
berpengaruh secara negatif dan signifikan terhadap Non Performing Loan (NPL)
pada bank pemerintah dan bank asing di Indonesia.
Kata Kunci: Non Performing Loan (NPL), Capital Adequacy Ratio (CAR),
Loan to Deposits Ratio (LDR), Net Interest Margin (NIM),

Kualitas Aktiva Produktif (KAP), Biaya Operasional terhadap
Pendapatan Operasional (BOPO), Bank Size, Return on Equity
(ROE), Gross Domestic Product (GDP) dan Inflasi.

i
Universitas Sumatera Utara

ABSTRACT
FACTORS AFFECTING THE NON PERFORMING LOAN
OF GOVERNMENT AND FOREIGN BANKS
IN INDONESIA
The purpose of this study to determine and analyze the effect of the
Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Net Interest
Margin (NIM), Assets Quality (KAP), Operating Expenses to Operating Income
(BOPO), Bank Size, Return on Equity (ROE), Gross Domestic Product (GDP)
and inflation of the Non-Performing Loan (NPL) in government bank and foreign
banks in Indonesia and to determine the influence Comparison of Capital
Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Net interest Margin
(NIM), Assets Quality (KAP), Operating Expenses to Operating Income (ROA),
Bank Size, Return on Equity (ROE) of the Non-Performing Loan (NPL) in

government bank and foreign bank in Indonesia.
This study used 8 sample is from 4 government bank and 4 foreign bank in
Indonesia as an object of research, the research period from year 2006 to 2013.
The data used in this study was obtained from the Financial Statements of
government bank and foreign bank 2008-2013. This study used a significance
level of 5%. In analyzing the data, researchers using independent sample t-test,
while the test hypothesis test using leven's, free sample t test and the test of
significance. Estimating panel data regression models with panel data, after it was
conducted f test, t test, test coefficient of determination.
The results showed that there is a difference between the Capital
Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Net Interest Margin
(NIM), Bank Size, Return on equity (ROE) and there is no difference between the
Assets Quality (KAP), Operating Expenses to Operating Income (BOPO) and
Non-Performing Loan (NPL) government bank and foreign bank in Indonesia.
Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Net Interest
Margin (NIM), Assets Quality (KAP), Operating Expenses to Operating Income
(ROA), Bank Size, Return on Equity (ROE), Gross Domestic product (GDP) and
inflation simultaneously or simultaneously have a positive and significant
influence on the Non-Performing Loan (NPL) in government bank and foreign
bank in Indonesia. Partial test results (t-test) showed that the CAR, NIM, ROA,

ROE and negatively affect inflation and not significant, and the LDR and
positively affect GDP and insignificant, KAP positive and significant effect, SIZE
negative and significant effect against Non-Performing Loan (NPL) in
government bank and foreign bank in Indonesia.
Keywords: Non Performing Loan (NPL), Capital Adequacy Ratio (CAR), Loan
to Deposits Ratio (LDR), Net Interest Margin (NIM), Assets
Quality (KAP), Operating Expenses to Operating Income
(BOPO), Bank Size, Return on Equity (ROE), Gross Domestic
Product (GDP) dan Inflasion.

ii
Universitas Sumatera Utara