Eddy Winarso
Credit cards have many benefits, so nowadays the use of credit cards is increasingly popular and the number of credit card holders is increasing in number. For the management of the credit card issuing bank, they feel that the credit card business is very potential because it provides a very large profit margin. Credit cards circulating in Indonesia are issued from several principals including: Visa Card, Master Card, American Express Card and Diner Club which compete to gain a lucrative market share. With the compliance of credit card holders in fulfilling their obligations to pay and repay credit cards, it is expected that the issuing bank's non-performing loans will be maintained at the standards determined by Bank Indonesia so that it is expected that the profitability of credit card issuing banks will increase. Likewise, with low Non-Performing Loans, management can increase the Net Interest Margin so that profitability will increase and bank performance will obtain a good Return on Assets. Based on these problems, the researcher wants to know whether Non-Performing loans and Net Interest Margin affect the Return on Assets of credit card issuing banks in Indonesia. The number of credit card issuing banks in Indonesia is 23 companies with a year of observation from 2016 to 2021 processing data using SPSS, the results obtained that Non-Performing Loans have a negative effect on Return on Assets of 0.410 while Net Interest Margin has a positive effect of 0.419. Simultaneously, Non-Performing Laon and Net Interest Margin have an effect of 41.20% on Return on Assets.