Pengaruh Risiko Kredit Terhadap Profitabilitas Dengan Efisiensi Sebagai Variabel Intervening Pada Bank Umum Swasta Nasional Devisa

Banks are financial institutions which one of the main activities is lending. This study aims to determine the effect of credit risk, i.e. NPL and CKPN on profitability represented by ROA with efficiency by BOPO as the intervening variable. The technique of data analysis is statistical descriptive analysis of research variables, multiple regression analysis, path analysis, and sobel test which aims to measure the effect of intervening variable. The result of this study show that NPL has positive and significant effect on BOPO, CKPN has negative, but not significant effect on BOPO, NPL and BOPO have negatif and significant effect on ROA, CKPN have a positive effect, but not significant to ROA, BOPO has significant effect in the relationship of NPL to ROA, BOPO have a non-significant effect in the relationship of CKPN on ROA. Key Word: Credit Risk, Profitability, Efficiency and Intervening variab