PENGARUH KINERJA KEUANGAN TERHADAP ROE PADA BANK PEMBANGUNAN DAERAH DI INDONESIA

The purpose of this study was to determine the effect of financial performance that consists of LDR, IPR, APB, NPL, IRR, BOPO, FBIR, PR, FACR and APYDM to ROE on regional development bank. The population of on regional development bank, sample selection based on a purposive sampling technique . Documentation methods to collect data from published financial statements of Bank Indonesia and linear analysis techniques for data analysis . Based on the hypothesis testing results obtained simultaneously LDR, IPR, APB, NPL, IRR, BOPO, FBIR, PR, FACR and APYDM have a significant effect on ROE. Partially BOPO has a significant negative effect , IPR, IRR, PR, APYDM has no significant negative effect, the FBIR has a significant positive effect, LDR, APB, NPL, and FACR had no significant positive effect . Among the ten independent variables LDR, IPR, APB, NPL, IRR, BOPO, FBIR, PR, FACR and APYDM the most dominant influence on ROE is BOPO , because it has the highest partial determination keoefisien value that is equal to 54,02 per cent when compared with the value of the coefficient deteminasi partial the other independent variables. So these ten independent variables affect only 69.2 per cent and 31.8 per cent are affected by other independent variables. Keyword :Financial Performance That Consist of Liquidity, Asset Quality, Sensitivity To Market, Efficiency, and Solvabilitas