THE INFLUENCE OF LOAN GROWTH, LOAN TO ASSETS, AND SIZE ON RETURN ON ASSETS THROUGH NON-PERFORMING LOANS IN BANKING COMPANIES

Aditya Dwitama; Hasanudin Hasanudin

doi:10.31846/jae.v12i3.837

THE INFLUENCE OF LOAN GROWTH, LOAN TO ASSETS, AND SIZE ON RETURN ON ASSETS THROUGH NON-PERFORMING LOANS IN BANKING COMPANIES

Aditya Dwitama, Hasanudin Hasanudin

Abstract

Bank performance in the last 10 years has improved marked by an increase in loan growth but followed by a declining trend in profitability. Out of 47 banks, 28 were selected as samples using purposive samplingâ€”data analysis techniques using IBM SPS Amos 24.0 software. From the results of data analysis, the results show that loan growth has a positive and insignificant effect on return on assets, loan to assets has a negative and insignificant effect on return on assets, size has a positive and significant effect on return on assets, loan growth and size have a positive and negligible effect on non-performing loans and loan to assets has a significant negative effect on non-performing loans. The results of mediation testing using the Sobel test, the results show that non-performing loans can provide a partial mediating role in the relationship between loan to assets and return on assets, but non-performing loans cannot act as mediation of the relationship between loan growth and size to the return on assets.

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DOI: https://doi.org/10.31846/jae.v12i3.837