ABSTRACT
The objectives of this research is to know the influence of non performing loan
to cash turnover and liquidity of BPR in Central Java. In this research, there was
three variable, first, Non Performing Loan (NPL) as independent variable that
counted by the comparison of estimated unclaimed loan and the total of the loan.
Second, there was Cash Turnover as dependent variable that counted by the
comparison of total income from loan earning and average cash. Third, there was
Liquidity as dependent var iable that counted by cash ratio. The samples consist of
244 financial report from conventional BPR that listed in Bank Indonesia’s
publication report 2012 in Central Java. The method used in this research was
reggresion analyze linear. The result of this research showed that : NPL has
significant influence to Cash Turnover and NPL have no significant influence to
Liquidity in 2012. It showed that NPL ratio need to be considered.
