PENGARUH CAPITAL ADEQUACY RATIO (CAR), DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP PROFITABILITAS DENGAN NON PERFOMING LOAN SEBAGAI VARIABEL INTERVENING PADA PT. BPD RIAU DAN KEPULAUAN RIAU PERIODE 2010-2019

Abstract

This research aims to determine the effect of Capital Adequacy Ratio and Loan to Deposit Ratio on profitability with Non-Performing Loans as intervening variables at PT. BPD Riau and Kepulauan Riau. The population of this research is all quarterly financial reports of PT. BPD Riau and Kepulauan Riau published by the Financial Services Authority. The sampling method of this research is purposive sampling method and obtained 40 samples that meet the sample criteria. This research is using SPSS 26. The period of the research is in March 2010-December 2019. The results of this research indicate that the CAR and LDR variables have no significant effect on profitability (ROA). The NPL variable has a significant effect on profitability (ROA). The CAR variable has no significant effect on NPL. The LDR variable has a significant effect on NPL. The results of the path analysis show that the NPL variable is not able to mediate the effect of CAR and LDR on profitability (ROA).