Effect of Loan to Deposit Ratio (LDR), Non Performing Loan (NPL), Net Interet Margin (NIM) On Return on Assets (ROA) with ATM as Moderation Variables

Banking plays an important role in the economic development of a country, where banks provide benefits to the mechanism of available sources of funds effectively and efficiently. In addition, banks provide financial services to all levels of society, so that the soundness of banks must be considered so that the economy is better. Therefore, it is very important to assess the performance of a financial institution. The purpose of the assessment is to determine the state of health of a bank. Where the soundness of a bank is seen from the performance of the bank that is assessed in terms of profitability, and the level of profitability is assessed through Return on Assets (ROA). Innovations made by banks on the basis of information technology have an extraordinary impact on efficiency and effectiveness. One of them is the existence of electronic banking products such as ATMs. This study aims to examine the effect of the Loan Deposit Ratio (LDR), Non Performing Loan (NPL) and Net Interest Margin (NIM) on Return on Assets (ROA), as well as ATM as a moderating variable on the effect of Loan Deposit Ratio, Non Performing Loans, and Net Interest Margin against Return on Assets. In Banks listed on the Indonesia Stock Exchange, from 2010 to 2017. Sampling using Purposive Sampling. The analysis technique used is multiple linear regression with SPSS 24. Research shows that Loan Deposit Ratio, Non-Performing Loans, and Net Interest Margin are able to explain Return on Assets. Research results show that (1) Loan Deposit Ratio has a significant negative effect on Return on Assets; (2) Non-Performing Loans have a significant negative effect on Return on Assets; (3) Net Interest Margin has a significant positive effect on Return on Assets; and (4) ATMs do not moderate the influence of Loan Deposit Ratio, Non-Performing Loans, and Net Interest Margin on Return on Assets.