STRENGTHENING THE ASSETS OF VILLAGE CREDIT INSTITUTIONS THROUGH EFFICIENT REVENUE AND COST MANAGEMENT
Keywords:
Return On Asset, Loan to Deposit Ratio, Non Performing Loan,, Net Interest MarginAbstract
The increase in Return on Asset shows that LPD is more efficient in generating profits from its assets and allows LPD to increase the availability of capital so that it can support more credit distribution to the community. The purpose of this study is to test the effect of Loan to Deposit Ratio on Return On Asset LPD in Bangli District, test the effect of Non-Performing Loan on Return On Asset LPD in Bangli District, test the effect of Loan to Deposit Ratio on Net Interest Margin LPD in Bangli District, test the effect of Non-Performing Loan on Net Interest Margin LPD in Bangli District, test the effect of Net Interest Margin on Return On Asset LPD in Bangli District, test the role of Net Interest Margin in mediating Loan to Deposit Ratio on Return On Asset LPD in Bangli District, test the role of Net Interest Margin in mediating Non Performing Loan on Return On Asset LPD in Bangli District. This study involved 23 LPDs in Bangli District for the period 2021 to 2023. Data analysis used SmartPLS 3.0 software to implement the Structural Equation Model Partial Least Square (SEM-PLS) technique. Based on the bootstrapping results, the results showed that LDR had no significant effect on ROA, NPL had a significant negative effect on ROA, LDR had an insignificant effect on NIM, NPL had a significant negative effect on NIM, NIM had a significant positive effect on ROA, LDR had an insignificant positive effect on ROA through NIM, and NPL had a significant negative effect on ROA through NIM. Based on the results of the Variance Accounted For (AVE), the results of the influence of LDR on ROA through NIM are -9.22% where VAF is less than 20% which means there is no mediation effect and the influence of NPL on ROA through NIM is 24.81% where VAF is more than 20% and less than 80% which means there is a partial mediation effect between these variables.References
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