NON PERFORMING LOAN SEBAGAI PEMODERASI PENGARUH KREDIT YANG DISALURKAN PADA PROFITABILITAS

Main Authors: Utami, Ida Ayu Tri Istri; Fakultas Ekonomi dan Bisnis Universitas Udayana, Putra, I Nyoman Wijana Asmara; Fakultas Ekonomi dan Bisnis Universitas Udayana
Format: application/pdf eJournal
Bahasa: ind
Terbitan: Fakultas Ekonomi dan Bisnis Universitas Udayana Bali , 2016
Subjects:
Online Access: http://ojs.unud.ac.id/index.php/Akuntansi/article/view/18956
Daftar Isi:
  • This study aims to determine the effect on the profitability of loans and NPL influence on the relationship between lending profitability. This research was conducted at the banks listed on the Indonesia Stock Exchange (BEI) 2012-2014. Samples was determined using purposive sampling technique. The samples selected were 30 banks with the observation period of three years so that the sample size of 90 observations. Data analysis method used is Moderated Regression Analysis (MRA). Research results prove that lending a positive effect on profitability, while NPL negative influence on the relationship between loans extended to profitability.