PENGARUH KPR SUBSIDI DAN NON PERFOMING LOAN TERHADAP RETURN ON ASSET PERUSAHAAN PADA PT. BANK NEGARA INDONESIA (PERSERO) TBK

Abstract

This study aims: 1) to determine the factors that affect subsidized mortgages and NPLs at BNI Bank. 2) to determine the most dominant factor influencing the occurrence of NPL at BNI Bank. This research was conducted to determine the effect of subsidized mortgages and non-performing loans (NPL) on the return on assets at PT. Bank Negara Indonesia (Persero) Tbk for the period 2015, 2016, 2017, 2018, and 2019 which are supported by published annual financial reports. Research conducted to determine the effect of subsidized mortgages and NPLs on Return on assets was conducted based on data taken from the annual financial statements of PT. Bank Negara Indonesia (Persero) Tbk, BNI with conducting research which will take 2 months. The data used in this research is secondary data . The secondary data source is the Audited Financial Report of PT. State Bank PT. Bank Negara Indonesia (Persero) Tbk which has been published in the form of Financial Statements on the BNI website for the last 5 years from 2015 to 2019. The results showed that 1) subsidized mortgages had a positive and significant effect on return on assets. This means that every increase in subsidized mortgages is followed by an increase in return on assets. 2) NPL has a positive and significant effect on return on assets. This means that every increase in credit flexibility will be followed by an increase in company performance.