THE EFFECT OF NON-PERFORMING LOANS ON RETURN ON ASSETS AT BANK CIJ BOJONGGAMBIR TASIKMALAYA

Authors

  • Cepi Juniar prayoga Universitas Garut
  • Fithry Sri Mulyani Cipasung University Tasikmalaya
  • Windi Ariesti Anggraeni University of Garut
  • Ade Hardiyanti Cipasung University Tasikmalaya

DOI:

https://doi.org/10.61696/mega.v1i3.167

Keywords:

Return On Assets, Non-Performing Loans

Abstract

The purpose of this study was to determine the effect of non-performing loans on return on assets. The type of research used is associative / relationship, namely research that aims to determine the relationship between two or more variables. The sample used in this study is the financial statements of non-performing loans of Bank CIJ Bojonggambir Branch in 2016-2020. The statistical method used is simple linear regression analysis. Based on the results of this study, non-performing loans have a significant negative effect on return on assets. This means that the higher the level of non-performing loans, the lower the return on assets.

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Published

2023-10-31

Issue

Vol. 1 No. 3 (2023)

Section

Articles