PENGARUH LIKUIDITAS, KUALITAS AKTIVA, SENSITIVITAS, EFISIENSI DAN SOLVABILITAS TERHADAP RETURN ON ASSETS (ROA) PADA BANK PEMBANGUNAN DAERAH

Bank is business entities that raise funds from the public in deposits form and distribute to the public in credit form and or other forms in order to improve the living standart of the general public. The main function of banks as an intermediatery between surplus and deficit fund. Beside that, bank should have a minimum capital 8 percent to anticipate lossing and in this research capital of bank should be rise but in fact it is not. The objective of this research is to know the influence of financial performance that consist of LDR, IPR, APB, NPL, IRR, BOPO, FBIR and FACR to ROA on regional development banks. This research uses multiple regression analysis with purposive sampling method. The results show that APB has significant influence whereas the others variable have unsignificant influence. The independent variable that has dominant influence is APB because it’s partial determination coefficient value is higher than another independent variable with value 9,42 percent and residual influenced by the others independent variables