PENGARUH NET INTEREST MARGIN (NIM) TERHADAP PERUBAHAN LABA PADA BPD DI INDONESIA DENGAN NON PERFORMING LOAN (NPL) SEBAGAI VARIABEL MODERATING

Abstract

Bank has a role in economic development as a mediation between
the parties requires that the excess funds to fund or otherwise. As both
parties are intermediaries profit into the banking purposes. Earnings
changes of concern to determine future business prospects of the regional
development banks. This study aimed to analyze the influence of the Net
Interest Margin (NIM) to changes in earnings with Non-Performing
Loan (NPL) as a moderating variable.The study was conducted at
Regional Development Bank in Indonesia, Bank Indonesia registered in
the period 2006-2011 by taking a sample of 26 banks. Data collection
methods used are literature and documentation. Analysis using data
normality test, deviation classical assumptions, test the moderating
regression analysis, and hypothesis testing using SPSS tool.The results
showed the Net Interest Margin (NIM)) proved to have a positive and
significant effect on earnings changes. While non-performing loan (NPL)
is not proved to be the variable that strengthens the influence of the Net
Interest Margin (NIM)) to changes in earnings.