Pengaruh Loan To Deposit Ratio, Capital Adequacy Ratio, Beban Operasional Terhadap Pendapatan Operasional, Dan Non Performing Loan Terhadap Return On Asset Pada Perusahaan Perbankan Konvensional BUMN Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024
DOI:
https://doi.org/10.33751/jmp.v14i1.183Keywords:
Loan to Deposit Ratio, Capital Adequacy Ratio, Operating Expenses to Operating Income, Non-Performing Loan, Return on Assets, state-owned banksAbstract
The Effect of Loan to Deposit Ratio, Capital Adequacy Ratio, Operating Expenses to Operating Income, and Non-Performing Loan on Return on Assets in State-Owned Conventional Banking Companies Listed on the Indonesia Stock Exchange during the 2020–2024 Period
This study is motivated by the strategic importance of banking profitability as a key indicator of financial performance, particularly Return on Assets (ROA), amid changes in credit growth, liquidity risk, capital adequacy, operational efficiency, and credit risk in state-owned conventional banking companies. This study aims to analyze the effect of Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Operating Expenses to Operating Income (BOPO), and Non-Performing Loan (NPL) on ROA in state-owned conventional banking companies listed on the Indonesia Stock Exchange during the 2020–2024 period . This research employed a quantitative approach with a descriptive-causal research design. The data used were secondary data obtained from quarterly financial reports of four state-owned banks, namely PT Bank Negara Indonesia (Persero) Tbk, PT Bank Rakyat Indonesia (Persero) Tbk, PT Bank Tabungan Negara (Persero) Tbk, and PT Bank Mandiri (Persero) Tbk. The data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression analysis, partial t-tests, and the coefficient of determination with the assistance of SPSS version 29.0. The results indicate that CAR has a positive and significant effect on ROA, while BOPO has a negative and significant effect on ROA. Meanwhile, LDR and NPL do not have a significant effect on ROA. The adjusted R-square value of 0.923 indicates that LDR, CAR, BOPO, and NPL explain 92.3% of the variation in ROA. The findings imply that bank management should prioritize capital strengthening and operational efficiency as key strategies for improving profitability, while maintaining liquidity balance and credit quality to support sustainable financial performance.
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