PENGARUH NON PERFORMING LOAN (NPL) DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP RETURN ON ASSETS (ROA) PADA BANK UMUM SWASTA DEVISA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2012-2016 - Piliang, Bella Viska (Accounting Study Program, Faculty of Economics and Business, Langlangbuana University Bandung, 2019)