THE IMPACT OF NON PERFORMING FINANCE (NPF), CAPITAL ADEQUACY RATIO (CAR), AND FINANCING DEPOSIT RATIO (FDR) TO RETURN ON ASSET (ROA) WITH DEPOSITOR FUNDS AS A MODERATING VARIABLE IN ISLAMIC BANKS

Return On Asset (ROA) is one of the profitability indicators, this study aimed to know the effect of several internal factors; non performing financing (NPF), capital adequacy ratio (CAR) and financing to deposit ratio (FDR) and depositors funds to Return on Asset (ROA) in Islamic commercial bank in Indonesia. This study uses a sensus method from January 2009 to December 2015. Testing the hypothesis in this study is done by using multiple linier regression test analysis and test interaction moderated regression analysis (MRA) by using Statistical Package for the Social Sciences (SPSS) 23. Result of this research hypothesis show that in the model seen a significant influence on non performing financing and capital adequacy ratio to ROA with probability value (sig-t) 0,000 lower than 0,05, and the value of coefficient regression are -0,349 and -0,114 with negative score, it means that if NPF or CAR increase it can make ROA decreasing. The result of third hypothesis shows that FDR has significant influence to ROA with probability value (sig-t) 0,019 lower than 0,05 and the value of coefficient regression is 0,028, it means that FDR has positive influence to ROA. This study also demonstrates the role of moderating variables that can be seen from the result of fourth until sixth hypothesis testing that significantly influence to ROA with probability value (sig-t) score 0,000, 0,022 and 0,003 lower than 0,05 and have coefficient regression value equal 1,029, 0,391 and 0,073 with positive score. Statistical of F test shows that Fcal equal to 24,053 while F table at 0,846, so that F cal > F table. It means that independent variables such as NPF, CAR, FDR, and DPK significantly influence to Return on Asset.


INTRODUCTION
Profitability that projected with high ROA owned by banks will provide banking opportunities to provide financing (funding) for the better society. A good financing volume from sharia banking will drive the economy in the real sector that will improve people's welfare.
From 2013, the profitability of sharia banks projected with ROA decreased by 0.14 percent from the previous year. This is a "red light" for sharia banking companies that previously experienced a significant increase in assets; 31.8 percent. With the decline of ROA in 2013, an evaluation of the factors that may affect the profitability of sharia banking is needed.
The author is interested in researching the relationship-some ratio analysis in the financial statements using internal and external factor of sharia banking company. Internal factors used in this research are Non Performing Financing (NPF), Capital Adequacy Ratio (CAR), and Financing Deposit Ratio (FDR). While external factor used in this research is depositor funds (DPK). Based on the above description, the authors are interested to discuss the topic of "IMPACT OF NON

CAR (Capital Adequacy Ratio)
Capital Adequacy Ratio (CAR) is a capital ratio that indicates the ability of banks to provide funds for business development and accommodate the possibility of risk of losses caused by bank operations. The greater the ratio the better the capital position (Achmad and Kusuno, 2003).

FDR (Financing Deposit Ratio)
FDR is the ratio between the amount of credit granted by the bank and the funds received by the bank. the minimum limit of bank loans is 80% and maximum 110%.

NPF (Non Performing Finance)
NPF is the credit repayment rate given by depositors to the bank in other words NPF is the level of bad debts in the bank. NPF is known by calculating Non-Current Financing Against Total Financing

Depositor Funds (DPK)
Depositor funds (DPK) are funds collected from the society by sharia banking. DPK in sharia banking consists of Al-Wadi'ah (wadi'ah) and Mudharabah

Moderated Regression Analysis (MRA) testing
The regression equation to test the hypothesis using the Moderated Regression Analysis (MRA) test approach or interaction test. According to Rosita (2015) MRA is a special application of multiple linear regression where in the regression equation contains elements of interaction Descriptive statistical analysis for profitability as measured by Return On Assets (ROA) has the lowest value of 0.01 percent while the highest value of 2.52 percent and the average value of 0.0158 (1.58%) with a standard deviation of 0.00613. Non Performing Finance (NPF) has the lowest value of 0.02 while the highest value is 0.06. The average value is 0.039 (3.9%) and the standard deviation is 0.010, the CAR has the lowest value of 0.11 (11%) while the highest value is 0.20 (20%) The average value is 14.54% and the standard deviation 2.044%. The lowest FDR is 0.87 (87%) and the highest is 1.05 (105%) The average value is 96.52% and has a standard deviation of 0.04861   Table 4.3 the value of regression coefficient of variable of NPF (X1) is equal to -0,349 or 34,9% which is negative value, hence increasing of NPF (X1) will decrease ROA (Y), first hypothesis states "Non Performing Financing (NPF) negative to acceptable ROA. Table 4.3 shows the value of regression coefficient of variable CAR (X2) is -0.114 or 11.4% of negative value, then the second hypothesis that states "Capital Adequacy Ratio (CAR) positive effect on ROA rejected.

The third hypothesis (Ha 3) test
Based on the table is known that the value of regression coefficient variable FDR (X3) is equal to 0.028 or 2.8% which is positive, then the third hypothesis that states "Financing to Deposit Ratio (FDR) positive effect on acceptable ROA. Table 4.4 shows the value of the variable regression coefficient X4 (NPF * DPK) is 1.029 or 102.9% of positive value, the fourth hypothesis that states "Non Performing Finance (NPF) together with Third Party Fund (DPK) have a positive effect on ROA can be accepted. Table 4.4 also shows that from the above coefficient data can be made moderated Regression Analysisn (MRA) equation as follows: ROA = 0,027 -0,30NPF + 1,029NPF*DPK   Table 4.5 shows the value of regression coefficient of variable X5 (CAR * DPK) is equal to 0.391 or 39.1% which is positive value, then the fifth hypothesis which states "capital adequacy ratio (CAR) together with Third Party Fund (DPK) have positive effect on ROA be accepted. And can be made equation of moderated Regression Analysisn (MRA) as follows: ROA = 0,023 -0,61CAR + 0,391CAR * DPK Table 4.6 shows that the value of X6 regression coefficient variable (FDR * DPK) is equal to 0.073 or 7.3% which is positive value, the fifth hypothesis which states FDR along with Third Party Fund (DPK) have positive effect on acceptable ROA. And can be made equation of moderated Regression Analysisn (MRA) as follows: ROA = -0,045 + 0,61FDR + 0,073FDR * DPK

The seventh Hypothesis (Ha 7) test
In table 4.7 shows that Non Performing Finance (NPF), Capital Adequacy Ratio (CAR) and Financing to deposit ratio (FDR) and DPK jointly have a positive effect on ROA of Sharia Banking industry can be accepted      Figure 4.4

The Effect of Financing to Deposit Ratio (FDR) on Retun On Assets (ROA)
This study concludes that when FDR increases this will increase the profitability of sharia banking, it is seen in 2011 to 2012 and 2012 to 2013, where FDR has increased respectively by 0.35% and 0.32%, profitability / Margin for the results of Islamic banking (ROA) also increased each of 0.35% and 0.14%

The Influence of Non Performing Finance (NPF) with Depositors Funds (DPK) to Return On Assets (ROA)
The above data (Table 4.8) illustrates that the fourth hypothesis that there is a positive influence between NPF and DPK on ROA is acceptable and DPK strengthens the influence of NPF to Roa, as evidenced by the increasing R Square (0.253 to 0.277).

Influence of Capital Adequacy Ratio (CAR) with Depositors Funds (DPK) to Return On Asset (ROA).
The data in the table (Table 4.9) illustrates the effect of CAR on ROA is 15.2%, but when CAR and DPK in affecting profitability (ROA) decreased to 9.4%, it shows that DPK weakens the relationship between CAR and ROA, the capital ratio followed by the increase in Depositors funds (DPK) will decrease ROA.  The data in table 4:10 shows the effect of FDR on ROA is 22.7%, but when FDR with DPK in affect profitability (ROA) increased to 34.4%, it shows that DPK strengthens the relationship between FDR and ROA, the financing ratio followed by the increase in Third Party Funds (DPK) will increase in ROA.

The Influence of Non Performing Finance (NPF), Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR) with Depositors Funs (DPK) to Return On Assets (ROA)
This research concludes that Non Performing Finance (NPF), Capital Adequacy Ratio (CAR) and Financing to deposit Ratio (FDR) and DPK together have a significant effect on Sharia Banking ROA. This can be seen from the probability (sig-t) value for independent variables, namely Non Performing Finance (NPF), Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR) with Third Party Funds (0.000 , 0.000, 0,019 and 0,160), this value is smaller compared to 0.05, except DPK of 0.160 above 0.05. so it can be concluded that simultaneously exogenous variables have a significant effect on endogenous variables. Result of statistical test by using spss 23 program, got that F count equal to 24,053, while value of F table equal to 2,49. (df 1 = 5-1; 4 and df2 = 84-5; 79). The value of F arithmetic> F table, and in the calculation through the program SPSS 23 in get sig value =, 000, it means sig <0,05 so it can be concluded that simultaneously exogenous variable is non performing finance (npf), capital adequacy ratio (car) and financing to deposit ratio (frd) have a significant effect on endogenous variable that is return on asset (roa). The results of this study if inserted into the input model, process and outcome (the inputprocess -output Model) proposed by Barry Collins and Harold Guetzkow, can be described as follows : -NPF and CAR have negative effect on ROA, with coefficient of 34.9% and 11.4%, it shows that NPF has a bigger effect on decreasing ROA than CAR. While FDR have positive effect to ROA, with coefficient value equal to 2,8% -The model and the results of this study indicate that management should focus lower NPF so that profitability level can increase significantly, because NPF has a very big influence on the decrease of ROA

CONCLUSIONS
Based on the results of research conducted through statistical testing using regression analysis and moderating regression analysis (MRA) and the discussion has been presented in the previous chapters it can be concluded some of the following: 1) Non Performing Financing (