PENGARUH NON PERFORMING LOAN TERHADAP PROFITABILITAS PADA BANK BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA

ABSTRACT This study aims to determine the effect of Non-Performing Loans (NPL) on the profitability of state-owned banks listed on the IDX. The population of this study is all state-owned banks listed on the IDX in 2014-2021. The research sample was taken using a purposive sampling method and obtained as many as 32 samples from 4 banks for the period 2014-2021. This study uses a quantitative approach. The data is obtained from financial reports which are accessed through www.idx.co.id and the company's official website. The data obtained were analyzed using the normality test, autocorrelation test and multiple regression test, as well as hypothesis testing using the F test and t test and R test. The test results show that the non-performing loan variable has a significance value of 0.000 and is less than 0.05. which means the hypothesis is accepted. Meanwhile, the value of the non-performing loan variable shows a number of -0,867 indicating that NPL has a negative effect on profitability. Keywords: Non Performing Loan, Return On Assets, Profitability