Analisis Pengaruh Resiko Kredit Terhadap Profitabilitas Pada PT Bosowa Multy Finance

Abstract

This study aims to see the development of profitability achieved by the company Bosowa Multi Finance Ltd. and to analyze the effect of credit risk on profitability at Bosowa Multi Finance Ltd. In this study the data used is the financial statements of Bosowa Multi Finance Ltd. in 2012 to 2016 in softcopy obtained directly from the office Bosowa Multi Finance Ltd., then the financial data is processed into the NPL ratio and ROA ratio that will be the data for simple linear regression analysis. Based on the analysis of credit risk proportioned with NPL is still below 5%, it can be said that Bosowa Multi Finance Ltd. in the last 5 years in controlling non performing loans can be done effectively, it can be seen from the NPL for the last 3 years have decreased and from the results of regression tests that have been done show credit risk has a negative and significant impact on profitability. It can be said that the credit risk that occurs will result in the acquisition profitability ratios of Bosowa Multi Finance Ltd. decreases, in contrast if credit risk decreases will increase the acquisition profitability ratio at Bosowa Multi Finance Ltd