Determinasi BOPO,LDR, dan NPL Terhadap ROA Perbankan Indonesia 2019-2023
DOI:
https://doi.org/10.51903/xrwpb224Keywords:
Operating Expenses to Operating Income, Loan to Deposit Ratio, Non-Performing LoansAbstract
This study was conducted to analyze the relationship between the financial ratios of BOPO, LDR, and NPL on Profitability (ROA) in banking companies listed on the IDX for the period 2019–2023. A quantitative approach was used with multiple linear regression analysis based on secondary data from the financial reports of 20 companies selected through purposive sampling. The results of the study show that BOPO and NPL have a significant negative effect on ROA, while LDR shows a positive but insignificant effect. These findings affirm that operational efficiency and credit quality play an important role in a bank's profitability, while LDR only serves as a positive signal when accompanied by good credit management. The results of this study are expected to serve as a reference in formulating policies to improve banking financial performance.
References
[1] J. Wulansari and S. Chandra, “Analisis Pengaruh Tingkat Kesehatan Bank Dengan Metode Rgec Terhadap Kinerja Keuangan (Roa) Sektor Perbankan Konvensional Yang Terdaftar Di Bei Tahun 2015-2020,” Procur. J. Ilm. Manaj., vol. 10, no. 3, pp. 325–335, 2022, doi: 10.35145/procuratio.v10i3.2655.
[2] S. Iradati and D. N. L. Asih, “Pengaruh Dana Pihak Ketiga, Kecukupan Modal, Kredit Bermasalah, dan Suku Bunga Kredit Terhadap Profitabilitas Bank (Studi Kasus Bank BUMN Yang Terdaftar di BEI Tahun 2015-2022),” J. MISSY (Management Bus. Strateg., vol. 5, no. 1, pp. 13–22, 2024.
[3] A. P. Pratama, S. -, R. Kurniasari, and A. -, “Analisis Pengaruh CAR, NPL, LDR dan BOPO Terhadap Profitabilitas Bank Umum di Indonesia Tahun 2019-2022,” J. Adm. Prof., vol. 4, no. 1, pp. 38–45, 2023, doi: 10.32722/jap.v4i1.5852.
[4] E. N. Priyanti and L. A. Oktoriza, “Pengaruh NPL, LDR, dan BOPO terhadap Return on Asset (ROA) Perbankan di Indonesia Tahun 2017-2021 (Studi Kasus Perbankan yang Terdaftar di Bursa Efek Indonesia) Article Information,” Jekobs, vol. 2, no. 4, pp. 203–214, 2023, [Online]. Available: http://publikasi.dinus.ac.id/index.php/JEKOBS
[5] D. R. Septiana et al., “ANALISIS PENGARUH RASIO KEUANGAN TERHADAP PROFITABILITAS BANK UMUM SWASTA NASIONAL PERIODE 2017-2021 ANALYSIS THE EFFECT OF FINANCIAL RATIO ON PROFITABILITY OF NATIONAL PRIVATE COMMERCIAL BANK 2017-2021 PERIOD Jurnal EMBA Vol . 12 No . 3 Juli 2024 , Hal .,” vol. 12, no. 3, pp. 243–255, 2024.
[6] H. Nugroho W and K. Krisnaldy, “Pengaruh Inflasi, Gross Domestic Product, Biaya Operasional Dan Pendapatan Operasional Terhadap Profitabilitas Pada Perusahaan Perbankan Syariah Di Indonesia Periode 2012 - 2015,” J. SeMaRaK, vol. 2, no. 3, pp. 108–125, 2019, doi: 10.32493/smk.v2i3.3487.
[7] Lailatus Sa’adah and Sri Wahyuni, “Pengaruh Car, Npl, Bopo, Dan Ldr Terhadap Return On Asset (Roa) Pada Perusahaan Sub-Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia (Bei),” Pop. J. Penelit. Mhs., vol. 2, no. 3, pp. 52–63, 2023, doi: 10.58192/populer.v2i3.1185.
[8] A. Murdiyanto, “Pengaruh Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Interest Margin (NIM) dan Biaya Operasional Dibanding Pendapatan Operasional (BOPO) Terhadap Return On Asset (ROA) (Studi Bank Umum Konvensional tahun 2013 - 2019),” Din. Akuntansi, Keuang. dan Perbank., vol. 9, no. 1, pp. 1–12, 2020.
[9] C. N. Yatna and T. Anugrah, “Pengaruh Non Performing Loan, Loan To Deposit Ratio, Net Interest Margin, Biaya Operasional Pendapatan Operasional dan Capital Adequacy Ratio Terhadap Profitabilitas Bank Umum Konvensional Buku 4 Periode 2012-2016,” Perbanas, vol. 4, no. 1, pp. 133–144, 2019.
[10] A. Rafinur, A. Arditha, and R. Rusmianto, “Pengaruh CAR, LDR, BOPO dan NPL terhadap ROA pada Sektor Perbankan di Bursa Efek Indonesia Periode 2018-2019,” J. Ilm. ESAI, vol. 17, no. 1, pp. 40–56, 2023, doi: 10.25181/esai.v17i1.2630.
[11] E. Jayantri Simbolo and Suryana, “Pengaruh Biaya Operasional Pendapatan Operasional dan Non Performing Loan Terhadap Profitabilitas,” J. Bisnis, Ekon. dan Sains, vol. 2, no. 2, pp. 295–313, 2022, [Online]. Available: https://journal.widyatama.ac.id/index.php/bes
[12] A. S. Dewanti, P. Van Rate, and V. N. Untu, “Pengaruh Car, Ldr, Npl, Dan Bopo Terhadap Roa Pada Bpr Konvensional Di Surakarta Periode 2015-2020,” J. EMBA J. Ris. Ekon. Manajemen, Bisnis dan Akunt., vol. 10, no. 3, p. 246, 2022, doi: 10.35794/emba.v10i3.41956.
[13] F. Adzim, Mira, Muhaimin, Muttiarni, and S. Andayani, “Effect Rasio Keuangan terhadap Kinerja Keuangan pada PT. Bank Rakyat Indonesia Syariah Tbk Periode 2015-2019,” Jesya (Jurnal Ekon. dan Ekon. Syariah), vol. 4, no. 2, pp. 1368–1380, 2021.
[14] A. Manek, D. R. Manane, N. Huda, and Y. A. E. R. Kase, : “Jurnal Inspirasi Ekonomi Vol. 4 No. 4_Desember 2022 │ ISSN: 2503-3123 ( Online ),” vol. 4, no. 4, pp. 52–66, 2022.
[15] F. Ramadanti and E. Setyowati, “Pengaruh NPL, LDR, BOPO dan Nim Terhadap Roa Pada PT. Bank Mandiri (Persero) Tbk Tahun 2013-2021,” EKOMBIS Rev. J. Ilm. Ekon. dan Bisnis, vol. 10, no. 2, pp. 695–706, 2022, doi: 10.37676/ekombis.v10i2.2170.
[16] A. Azis, S. Ridjal, and Y. Fajriah, “Pengaruh Capital Adequacy Ratio, Non Perfirming Loan, Dan Loan To Deposit Ratio Terhadap Return On Asset,” Movere J., vol. 6, no. 2, pp. 243–254, 2024, doi: 10.53654/mv.v6i2.444.
[17] J. Tangngisalu, R. Hasanuddin, Y. Hala, N. Nurlina, and S. Syahrul, “Effect of CAR and NPL on ROA: Empirical study in Indonesia Banks,” J. Asian Financ. Econ. Bus., vol. 7, no. 6, pp. 9–18, 2020, doi: 10.13106/JAFEB.2020.VOL7.NO6.009.
[18] M. Munzir, Y. Andriyan, and R. Hidayat, “Consumer Goods: Pengaruh Profitabilitas dan Leverage Terhadap Nilai Perusahaan Dimediasi oleh Corporate Social Responsibility,” J. Akunt. dan Gov., vol. 3, no. 2, p. 153, 2023, doi: 10.24853/jago.3.2.153-165.
[19] A. Hussein and G. Nounou, “The impact of internet financial reporting on Egyptian company’s performance,” J. Financ. Report. Account., vol. 20, no. 5, pp. 841–865, 2022, doi: 10.1108/JFRA-10-2020-0293.
[20] B. C. Dwi Yanti and A. I. Setiyanto, “Analisis Pengaruh Manajemen Risiko Terhadap Kinerja Keuangan Perbankan yang Terdaftar di BEI,” J. Appl. Manag. Account., vol. 5, no. 2, pp. 95–104, 2021, doi: 10.30871/jama.v5i2.3350.
[21] P. L. Supardi and Syafri, “Pengaruh Car, Npf, Fdr Dan Bopo Terhadap Profitabilitas (Roa) Pada Bank Umum Syariah (Studi Kasus: Bank Syariah Yang Terdaftar Di Ojk 2018-2022),” J. Ekon. Trisakti, vol. 3, no. 2, pp. 3243–3254, 2023, doi: 10.25105/jet.v3i2.17944.
[22] Dicky Kurniawan Pratama, Indah Yuni Astuti, and Beny Mahyudi Saputra, “Pengaruh Non Performing Loan, Kecukupan Modal, Firm Size, Net Profit Margin Terhadap Return On Asset Bank Danamon Indonesia Tbk Tahun 2014-2021,” J. Mhs. J. Ilm. Penal. dan Penelit. Mhs., vol. 4, no. 3, pp. 76–83, 2022, doi: 10.51903/jurnalmahasiswa.v4i3.392.
[23] B. Arif, P. N. Priono, W. Suardy, and Z. Azhar, “The Impact of Third Party Funds, Loan To Deposit Ratio And Capital Adequacy Ratio On Return On Assets,” J. Ilm. Manaj. Kesatuan, vol. 12, no. 4, pp. 1137–1146, 2024, doi: 10.37641/jimkes.v12i4.2432.
[24] C. Puspitasari, F. Aprilia, M. Mentarie, and M. S. Bilkis, “Pengaruh NIM, LDR, dan BOPO terhadap Profitabilitas Perbankan yang Tercatat di BEI Selama Pandemi,” Glob. Financ. Account. J., vol. 5, no. 1, p. 47, 2021, doi: 10.37253/gfa.v5i1.4714.
[25] L. Sari and H. Yulisa Fitri, “Pendapatan Operasional (Bopo) Terhadap Return on Assets (Roa) Pada Bank Bumn Yang Terdaftar Di Bursa Efek Indonesia,” Pendapatan Oper. Terhadap Return Assets Pada Bank Bumn Yang Terdaftar Di Bursa Efek Indones., vol. 3, no. 5, pp. 6389–6400, 2022, [Online]. Available: https://stp-mataram.e-journal.id/JIP/article/view/2090
[26] Riza Dian Cahyani, Bayu Kurniawan, and Heri Prabowo, “Pengaruh Loan To Deposit Ratio , Non-Performing Loan, dan Net Interest Margin Terhadap Profitabilitas Bank Swasta Devisa Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022,” Profit J. Manajemen, Bisnis dan Akunt., vol. 3, no. 2, pp. 80–93, 2024, doi: 10.58192/profit.v3i2.2056.
[27] L. Listiawati, I. Sukmana, and S. Amelia, “Pengaruh Car, Ldr Dan Nim Terhadap Roa Pada Perusahaan Subsektor Perbankan,” Natl. Conf. Appl. Business, Educ. Technol., vol. 1, no. 1, pp. 609–620, 2021, doi: 10.46306/ncabet.v1i1.50.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 MANAJEMEN
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
.png)
