ANALISIS PENGARUH NET INTEREST MARGIN, NON PERFORMING LOAN DAN RETURN ON ASSET TERHADAP LOAN TO DEPOSIT RATIO PADA PERUSAHAAN PERBANKAN YANG TERCATAT DI BURSA EFEK INDONESIA PERIODE 2011-2013

ANALYSIS OF THE INFLUENCE OF NET INTEREST MARGIN, NON PERFORMING LOAN AND RETURN ON ASSET ON LOAN TO DEPOSIT RATIO IN BANKING COMPANIES WHICH ARE LISTED ON THE INDONESIAN STOCK EXCHANGE PERIOD 2011-2013 Gusti Anggraini Email: gusti.panjaitan@gmail.com Jurusan Akuntansi Politeknik Negeri Sriwijaya This research aimed to know the effect of Net Interest Margin (NIM), Non Performing Loan (NPL) and Return On Asset (ROA) to the Loan to Deposit Ratio (LDR). The population used in this research was bank sub sectors recorded in BEI 2011-2013. The sample used was BUSN Devisa by using purposive sampling method. The research method used was causality method. The data used was from financial report published by BEI 2011-2013. To process the data, this research used statistical analysis which were descriptive statistic, normalitas testing, classical assumption testing (Multikolinieritas, Heterokedastisitas, dan Autokorelasi), doubled regression analysis, determinative coefficient analysis. Meanwhile, hypothesis testing used was T and F testings. The result of this research showed that Net Interest Margin (NIM) partially significant positively affected to the Loan to Deposit Ratio (LDR). Non Performing Loan (NPL) nsignificant positively to affected to the Loan to Deposit Ratio (LDR). Whereas, Return On Asset (ROA) negatively affected to the Loan to Deposit Ratio (LDR). Simultaneously, Net Interest Margin (NIM), Non Performing Loan (NPL) and Return On Asset (ROA) significant affected to the Loan to Deposit Ratio (LDR)