PENGARUH NON PERFORMING FINANCING (NPF), SUKU BUNGA DAN CADANGAN KERUGIAN PENURUNAN NILAI TERHADAP PROFITABILITAS (ROA) PERUSAHAAN MULTIFINANCE YANG TERDAFTAR DI BURSA EFEK INDONESIA

DJARKASIH, DZAKIYAH DWI (2026) PENGARUH NON PERFORMING FINANCING (NPF), SUKU BUNGA DAN CADANGAN KERUGIAN PENURUNAN NILAI TERHADAP PROFITABILITAS (ROA) PERUSAHAAN MULTIFINANCE YANG TERDAFTAR DI BURSA EFEK INDONESIA. S-1 thesis, 021008 Universitas Tridinanti.

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Abstract

Abstrak Dzakiyah Dwi Djarkasih, Pengaruh Non-Performing Financing (NPF), Suku Bunga (SB), dan Cadangan Kerugian Penurunan Nilai (CKPN) terhadap profitabilitas perusahaan multifinance yang terdaftar di Bursa Efek Indonesia. (Dibawah bimbingan Ibu Dr. Lia Sari, SE.,M.Si dan Ibu Yuni Rachmawati, SE.,M.Si.,Ak.CA) Penelitian ini bertujuan untuk menganalisis pengaruh Non-Performing Financing (NPF), Suku Bunga (SB), dan Cadangan Kerugian Penurunan Nilai (CKPN) terhadap profitabilitas perusahaan multifinance yang terdaftar di Bursa Efek Indonesia. Profitabilitas diproksikan menggunakan Return on Assets (ROA). Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan perusahaan multifinance yang terdaftar di Bursa Efek Indonesia. Teknik analisis yang digunakan adalah regresi data panel dengan bantuan aplikasi EViews 12. Berdasarkan hasil pemilihan model, Fixed Effect Model (FEM) merupakan model yang paling tepat digunakan dalam penelitian ini. Hasil penelitian menunjukkan bahwa secara simultan NPF, Suku Bunga, dan CKPN berpengaruh signifikan terhadap ROA. Secara parsial, NPF berpengaruh positif dan signifikan terhadap ROA dengan nilai koefisien sebesar 0,023772 dan probabilitas 0,0000. Suku Bunga berpengaruh positif dan signifikan terhadap ROA dengan nilai koefisien sebesar 0,023642 dan probabilitas 0,0000. CKPN juga berpengaruh positif dan signifikan terhadap ROA dengan nilai koefisien sebesar 0,029330 dan probabilitas 0,0000. Nilai koefisien determinasi (Adjusted R-Squared) sebesar 0,736685 menunjukkan bahwa variabel NPF, Suku Bunga, dan CKPN mampu menjelaskan variasi ROA sebesar 73,67%, sedangkan sisanya dijelaskan oleh variabel lain di luar model penelitian. Kata Kunci: Non-Performing Financing, Suku Bunga, Cadangan Kerugian Penurunan Nilai, Profitabilitas, Return on Assets. xiii ABSTRACT Dzakiyah Dwi Djarkasih, "The Effect of Non-Performing Financing (NPF), Interest Rates (SB), and Allowance for Impairment Losses (CKPN) on the Profitability of Multifinance Companies Listed on the Indonesia Stock Exchange." (Under the guidance of Dr. Lia Sari, SE., M.Si., and Ms. Yuni Rachmawati, SE., M.Si., Ak.CA) This study aims to analyze the effect of Non-Performing Financing (NPF), Interest Rates (SB), and Allowance for Impairment Losses (CKPN) on the profitability of Multifinance Companies Listed on the Indonesia Stock Exchange. Profitability is proxied using Return on Assets (ROA). This study uses a quantitative approach with secondary data in the form of annual financial reports of Multifinance Companies Listed on the Indonesia Stock Exchange. The analytical technique used is panel data regression with the help of EViews 12. Based on the model selection results, the Fixed Effect Model (FEM) is the most appropriate model for this study. The results show that NPF, Interest Rates, and CKPN simultaneously have a significant effect on ROA. Partially, NPF has a positive and significant effect on ROA with a coefficient value of 0.023772 and a probability of 0.0000. Interest rates have a positive and significant effect on ROA with a coefficient value of 0.023642 and a probability of 0.0000. Allowance for Impairment Losses also has a positive and significant effect on ROA with a coefficient value of 0.029330 and a probability of 0.0000. The coefficient of determination (Adjusted R-Squared) of 0.736685 indicates that the NPF, Interest Rate, and Allowance for Impairment Losses variables explain 73.67% of the variation in ROA, with the remainder explained by other variables outside the research model. Keywords: Non-Performing Financing, Interest Rate, Allowance for Impairment Losses, Profitability, Return on Assets.

Item Type:	Thesis (S-1)
Subjects:	H Social Sciences > HC Economic History and Conditions
Divisions:	Fakultas Ekonomi > S1 Akuntansi
Depositing User:	Ny DZAKIYAH DWI DJARKASIH
Date Deposited:	20 Aug 2026 05:49
Last Modified:	20 Aug 2026 05:49
URI:	http://repository.univ-tridinanti.ac.id/id/eprint/11257

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