ANALISIS KREDIT MACET TERHADAP RETURN ON ASSET (ROA) PADA KOPERASI PEGAWAI NEGERI (KPN) KASABUA ADE BIMA

Riska Satiawati; Aris Munandar

doi:10.26618/profitability.v4i2.3543

ANALISIS KREDIT MACET TERHADAP RETURN ON ASSET (ROA) PADA KOPERASI PEGAWAI NEGERI (KPN) KASABUA ADE BIMA

Riska Satiawati, Aris Munandar

Abstract

Abstract

This research has the role of analyzing bad credit in an organization or cooperative. This study aims to determine the effect of bad credit on profitability in the civil servant cooperative (KPN) Kasabua Ade Bima. The population in this study is the financial statements of the civil servant cooperative (KPN) Kasabua Ade Bima in 2003 to 2019. The sample used is the report financial balance sheet for 7 years from 2013 to 2019. This type of research is associative research using a quantitative approach. The research instrument uses a table list. Data collection techniques used are: (1) interviews (2) observations (3) documentation. The data analysis technique used simple regression analysis, simple correlation analysis, determination test and significant test (t-test) which was processed with spss statistics 20.0. based on the results of the analysis that has been done shows that bad credit (NPL) has a negative effect on the profitability (ROA) of the Kasabua Ade Bima Civil Servant Cooperative.

Keywords: Bad Credit, Profitability, Return On Assets

Abstrak

Penelitian ini berperan menganalisi kredit macet pada sebuah organisasi atau koperasi. Penelitian ini bertujuan untuk mengetahui pengaruh kredit macet terhadap profitabilitas pada koperasi pegawai negeri ( KPN) Kasabua Ade Bima.Populasi dalam penelitian ini adalah laporan keuangan koperasi pegawai negeri (KPN) Kasabua Ade Bima pada tahun 2003 sampai dengan tahun 2019. Sampel yang digunakan yaitu laporan keuangan neraca selama 7 tahun dari tahun 2013 sampai dengan tahun 2019. Jenis Penelitian ini adalah penelitian asosiatif dengan menggunakan pendekatan kuantitatif. Instrument penelitian menggunakan daftar tabel. Tekhnik pengumpulan data yang digunakan yaitu: (1) wawancara (2) observasi (3) dokumentasi. Teknik analisis data menggunakan analisis regresi sederhana,analisis korelasi sederhana, uji determinasi dan uji signifikan (uji-t) yang diolah dengan spss statistic 20.0. berdasarkan hasil analisa yang telah dilakukan menunjukan bahwa kredit macet (NPL) berpengaruh negatif terhadap profitabilitas (ROA) Koperasi Pegawai Negeri (KPN) Kasabua Ade Bima.

Kata Kunci : Kredit Macet,Profitabilitas, Return On Asset

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DOI: https://doi.org/10.26618/profitability.v4i2.3543

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