PENGARUH LOAN TO DEPOSIT RATIO (LDR) DAN PENYISIHAN PENGHAPUSAN AKTIVA PRODUKTIF (PPAP) TERHADAP RETURN ON ASSETS (ROA) Pada PT. Bank Rakyat Indonesia (Persero), Tbk Oleh: Muhamad Yogi Ramdani Pembimbing: Yudi Wahyudin S., SE, M.Si ABSTRAK Penelitian ini bertujuan untuk mengetahui perkembangan Loan to Deposit Ratio (LDR), Penyisihan Penghapusan Aktiva Produktif (PPAP) dan Return On Assets (ROA) serta pengaruh Loan to Deposit Ratio (LDR) dan Penyisihan Penghapusan Aktiva Produktif (PPAP) terhadap Return On Assets (ROA) pada PT. Bank Rakyat Indonesia (Persero), Tbk. Metode yang digunakan adalah metode deskriptif dan metode verifikatif, dengan teknik pengumpulan data secara studi dokumentasi (documentary research). Data sekunder yang diperoleh dari laporan keuangan perusahaan. Rancangan pengujian hipotesis menggunakan uji normalitas, uji autokorelasi, uji multikolinearitas dan uji heteroskedastisitas, persamaan regresi ganda, koefisien korelasi, koefisien determinasi, uji t dan uji F. Hasil penelitian ini menunjukkan bahwa secara parsial variabel Loan to Deposit Ratio (LDR) tidak berpengaruh dan tidak signifikan terhadap Return On Assets (ROA), sedangkan Penyisihan Penghapusan Aktiva Produktif (PPAP) secara parsial tidak berpengaruh dan tidak signifikan terhadap Return On Assets (ROA). Secara simultan bahwa Loan to Deposit Ratio (LDR) dan Penyisihan Penghapusan Aktiva Produktif (PPAP) berpengaruh dan tidak signifikan terhadap Return On Assets (ROA). Loan to Deposit Ratio (LDR) dan Penyisihan Penghapusan Aktiva Produktif (PPAP) mempengaruhi Return On Assets (ROA) sebesar 5,8% sedangkan sisanya sebesar 94,2% dipengaruhi oleh faktor yang tidak diteliti. Untuk meningkatkan keuntungan/laba yang akan diperoleh bank, maka diperlukan upaya meningkatkan jumlah modal, menyediakan jasa lainnya dan pengelolaan aset yang baik. KataKunci: Loan to Deposit Ratio (LDR), Penyisihan Penghapusan Aktiva Produktif (PPAP), Return On Assets (ROA) iii INFLUENCE OF THE LOAN TO DEPOSIT RATIO (LDR) AND ALLOWANCE OF PRODUCTIVE ASSETS (PPAP) AGAINST THE RETURN ON ASSETS (ROA) Pt. Bank Rakyat Indonesia (Persero), Tbk By: Muhamad Yogi Ramdani Under Guidance of: Yudi Wahyudin S., SE, M.Si ABSTRACT This research aims to know the Development Loan to Deposit Ratio (LDR), Allowance of productive Assets (PPAP) and Return On Assets (ROA) as well as the influence of the Loan to Deposit Ratio (LDR) and Allowance of productive Assets (PPAP) against the Return On Assets (ROA) on PT. Bank Rakyat Indonesia (Persero), Tbk. The method used is descriptive method and verifikatif method, with data collection techniques in the study documentation (documentary research). The secondary data were obtained from the financial reports of the company. The design hypothesis testing using the test of normality test, autocorrelation, multicollinearity test and heteroskedastisitas test, regression equation, correlation coefficient, multiple coefficient of determination, t-test and F-test. The results of this research show that partially variable Loan to Deposit Ratio (LDR) has no effect and is not significant to the Return On Assets (ROA), while the Allowance of productive Assets (PPAP) partially has no effect and is not significant to the Return On Assets (ROA). Simultaneously that the Loan to Deposit Ratio (LDR) and Allowance of productive Assets (PPAP) and no significant effect on the Return On Assets (ROA). Loan to Deposit Ratio (LDR) and Allowance of productive Assets (PPAP) affect the Return On Assets (ROA) of 5.8% while the rest of 94,2% influenced by factors that are not examined. To increase the gain/profit to be gained of the bank, then the necessary efforts to increase the amount of capital, provides other services and asset management is good. Keywords: Loan to Deposit Ratio (LDR), Allowance of productive Assets (PPAP), Return On Assets (ROA) iv