ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NON PERFORMING LOAN (NPL) KREDIT PADA BANK UMUM DI INDONESIA (Studi Pada Bank Umum Yang Terdaftar di BEI Periode 2016-2017)

ABSTRACT Menik, Agustiningtyas, 2018. Analysis of Factors That Influence Credit NonPerforming Loans (NPLs) in Commercial Banks in Indonesia (Study on Banks Registered on the IDX for the Period of 2016 - 2017). Final project, Accounting Study Program, Faculty of Economics, Majapahit Islamic University (UNIM) Counselor 1: Hari Setiono, SE., M.Sc. Counselor 2: Tatas Ridho Nugroho, S.Pd., M.Pd Banks generally in carrying out their operations to obtain business results are always faced with a risk. One of the risks experienced by a Bank is the ratio of non-performing loans or what is called Non NPL. Based on Bank Indonesia regulations, banks have a potentially dangerous if the bank has an NPL ratio of more than 5%. This study aims to analyze the influence of Inflation, CAR, NIM, and BOPO on NPLs in Commercial Banks in Indonesia for the 2016-2017 period. This research was conducted using quantitative methods. The data used in this study are financial statements of 20 commercial banks in 2016-2017 on the official Indonesian Stock Exchange (IDX) website, this study uses multiple linear regression analysis as a data analysis tool. From the results of partial analysis of Inflation 0.300 ≥ 0.05 and NIM 0.190 ≥ 0.05, which means that there is no significant effect on Non-Performing Loans (NPL), while CAR 0.007 ≤ 0.05, but the T value is -2.879 which means that it is influential but not significant to NPL and BOPO 0.035 ≤ 0.05 has a significant influence on NPL. While simultaneously showing that Inflation, CAR, NIM and BOPO have a significant influence on NPLs of 53.1%.Keywords: Non Performing Loans (NPL), Inflation, Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), and Operational Income Operating Costs (BOPO) Keyword : NPL, CAR, NIM, BOP