This study seeks to analyze the effect of Non-Performing Loans and Capital Adequacy Ratio on Return on Assets on ten conventional banks listed on the Indonesia Stock Exchange (BEI-IDX). This study uses secondary panel data for 2015-2019 in the form of CAR and NPL values from ten conventional banks listed on the BEI-IDX during the 2020 observation period. The research approach is quantitative descriptive with data analysis methods, namely, linear regression. The testing phase of this study includes: transform value, F-test, T-test and hypothesis test with significancy level sig < 0.05. The results of this study reveal that Non-Performing Loans had a significant negative effect (t = -2,637) (0.011 <0.0) on Return on Assets, while Capital Adequacy Ratio has no significant effect on ROA (0.760 > 0.05). R2 value is 0.128 or 12.8%. It has a significant effect on variables, calling efforts by banks, governments, and authorities monetary of related institutions to maintain the stability of finance. The reduction of Non-Performing Loan impacts on assets and capital adequacy ratio, besides, the normal NPL will control the stability of finance. If a balance is created either in the form of values or amounts of the variables, the reduction in Non-Performing Loans will be controlled.

Abstract
1. Introduction
2. Literature Review and HypothesisDevelopment
3. Research Methods and Materials
    3.1. Samples
    3.2. Analysis Statistics
4. Results and Discussion
    4.1. Statistical Results
    4.2. Discussion
5. Conclusions
References

• Jannati TANGNGISALU(Department of Management, STIEM Bongaya, Makassar) Corresponding Author.
• Rusdiah HASANUDDIN(Department of Management, STIE YPUP)
• Yusriadi HALA(Department of Accounting, STIEM Bongaya)
• Nurlina NURLINA(Department of Management, STIMI YAPMI)
• Syahruni SYAHRUL(Finance and Tax Consultant, Karya Asrindah.cv)