Abstract. This study aims to determine the effect of Non Perfoming Loan (NPL) and Operational Revenue Operating Ratio (BOPO) to Level of Profitability (ROA) in banking companies that have been listed in Indonesia Stock Exchange (IDX) period 2013-2016. The sample in this study amounted to 13 banking companies with sampling using purposive sampling method. This research uses descriptive verification method with quantitative approach. The analytical technique used is the classical assumption test consisting of normality test, multicolinearity test, heteroidasticity test, autocorrelation test and multiple regression analysis by examining the financial statements of the company sampled for the period 2013-2016. The results of this study indicate that simultaneously Non Perfoming Loan (NPL) and Operating Ratio Operating Cost Ratio (BOPO) have a significant influence on Profitability Level. Partially Non Perfoming Loan (NPL) has a significant influence with the direction of positive coefficient to Level Profitability. Likewise with Operational Revenue Operating Ratio (BOPO) has a significant influence with the direction of positive coefficient to Profitability Level.Keywords: Non Perfoming Loan (NPL), BOPO Ratio and Profitability Level Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh Non Perfoming Loan (NPL) dan Rasio Biaya Operasional Pendapatan Operasional (BOPO) terhadap Tingkat Profitabilitas (ROA) pada perusahaan perbankan yang telah listing di Bursa Efek Indonesia (BEI) periode 2013-2016. Sampel dalam penelitian ini berjumlah 13 perusahaan perbankan dengan pengambilan sampel menggunakan metode purposive sampling. Penelitian ini menggunakan metode deskriptif verifikatif dengan pendekatan kuantitatif. Teknik analisis yang digunakan adalah dengan uji asumsi klasik yang terdiri uji normalitas, uji multikolinearitas, uji heterosedastisitas, uji autokorelasi dan analisis regresi berganda dengan menguji laporan keuangan dari perusahaan yang dijadikan sampel untuk periode 2013-2016. Hasil penelitian ini menunjukkan bahwa secara simultan Non Perfoming Loan (NPL) dan Rasio Biaya Operasional Pendapatan Operasional (BOPO) memiliki pengaruh yang signifikan terhadap Tingkat Profitabilitas. Secara parsial Non Perfoming Loan (NPL) memiliki pengaruh yang signifikan dengan arah koefisien positif terhadap Tingkat Profitabilitas. Begitu juga dengan Rasio Biaya Operasional Pendapatan Operasional (BOPO) memiliki pengaruh yang signifikan dengan arah koefisien positif terhadap Tingkat Profitabilitas.Kata Kunci : Non Perfoming Loan (NPL), Rasio BOPO dan Tingkat Profitabilitas
This study aims to determine the effect of Non Perfoming Loan (NPL) and Operational Revenue Operating Ratio (BOPO) to Level of Profitability (ROA) in banking companies that have been listed in Indonesia Stock Exchange (IDX) period 2013-2016. The sample in this study amounted to 13 banking companies with sampling using purposive sampling method. This research uses descriptive verification method with quantitative approach. The analytical technique used is the classical assumption test consisting of normality test, multicolinearity test, heteroidasticity test, autocorrelation test and multiple regression analysis by examining the financial statements of the company sampled for the period 2013-2016. The results of this study indicate that simultaneously Non Perfoming Loan (NPL) and Operating Ratio Operating Cost Ratio (BOPO) have a significant influence on Profitability Level. Partially Non Perfoming Loan (NPL) has a significant influence with the direction of positive coefficient to Level Profitability. Likewise with Operational Revenue Operating Ratio (BOPO) has a significant influence with the direction of positive coefficient to Profitability Level.