85 Muhammad Meigie Saputra, Diah Yudhawati,Renea Shinta Aminda Jurnal Manager Vol. 3, No. 1, Februari 2020 Vol. 3 No 1 Februari 2020 Hal 85-93 http://ejournal.uikabogor.ac.id/index.php/Manager/index PENGARUH LOAN TO DEPOSIT RATIO (LDR) DAN NON PERFORMING LOAN (NPL) TERHADAP RETURN ON ASSET (ROA) Muhammad Meigie Saputra, Diah Yudhawati, Rene Shinta Aminda Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun, Indonesia Diahyudhawati@gmail.com Abstract The aims of the research to examine the effect of Loan to Deposit Ratio (LDR) an Non Performing Loan (NPL) on Return on Asset (ROA) in the BUMN Banking sector lised on the Indonesia stock exchange for the period 2009 up to 2018. ROA show the match between pre- tax profit against total assets, so it is important for BUMN Banking to conduct an analysis setting targeted ROA in accordance with Banking and economic conditions.The sampling technique uses a purposive sampling with the criteria of BUMN Banking listed on Indonesia Stock Exchange consisting of Mandiri Bank,BRI,BNI, an BTN by presenting financial statements for the periode 2009 up to 2018. This research uses a simple regression analysis, multiple regression analysis, and hypothesis testing models (correlations,determination, F test and T test). Based on the result of the search showed that the LDR partially influence no siginificant on Return on Asset (ROA). Non Performing Loan (NPL) partially gas a significantnegative effect on Return on Asset (ROA). While LDR an NPL simultaneously influence siginificant of Return on Asset (ROA). Keywords : LDR, NPL, dan ROA Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh Loan to Deposit Ratio (LDR) dan Non Performing Loan (NPL) terhadap Return on Asset (ROA) pada Sektor Perbankan BUMN yang terdaftar di Bursa Efek Indonesia periode 2009-2018. ROA menunjukkan perbandingan antara laba sebelum pajak terhadap total asset, sehingga penting bagi Bank BUMN untuk melakukan analisis dalam menetapkan ROA yang ditargetkan sesuai dengan kondisi perbankan dan keadaan perekonomian.Teknik pengambilan sampel menggunakan teknik purposive sampling dengan kriteria Bank BUMN yang terdaftar di Bursa Efek Indonesia yang terdiri atas : Bank Mandiri, Bank Rakyar Indonesia, Bank Negara Indonesia, dan Bank Tabungan Negara dengan menyajikan laporan keuangan periode 2009 sampai dengan 2018. Penelitian ini menggunakan model analisis regresi sederhana,analisis regresi berganda dan pengujian hipotesis (uji korelasi, uji koefisien determinasi, uji F, dan uji t).Berdasarkan hasil penelitian menunjukkan bahwa Loan to Deposit Ratio (LDR) secara parsial berpengaruh tidak signifikan terhadap Return on Asset (ROA). Non Performing Loan (NPL) secara parsial berpengaruh signifikan terhadap Return on Asset (ROA). Sedangkan Loan to Deposit Ratio (LDR) dan Non Performing Loan (NPL) secara simultan berpengaruh signifikan terhadap Return on Asset (ROA). Kata Kunci : LDR, NPL, dan ROA