PENGARUH NON-PERFORMING LOAN, CAPITAL ADEQUACY RATIO, BIAYA OPERASIONAL TERHADAP PENDAPATAN OPERASIONAL PADA RETURN ON ASSETS
DOI:
https://doi.org/10.5281/zenodo.22890064Keywords:
Capital Adequacy Ratio, Firm Size, Non-Performing Loan, Operational Expenses to Operational Revenue, Return on AssetsAbstract
The resilience of the banking subsector against economic shocks has become an increasingly pressing issue, particularly following the Covid-19 pandemic, which compelled monetary authorities to implement significant adjustments to the benchmark interest rate (BI Rate), directly affecting funding costs and the overall profitability landscape of the banking industry. Using firm size as a control variable, this study looks at the impact of Non-Performing Loans (NPL), Capital Adequacy Ratio (CAR), and Operational Costs to Operational Income (BOPO) on Return on Assets (ROA) among banking subsector companies listed on the Indonesia Stock Exchange between 2022 and 2024. Purposive sampling was used to determine the research sample, which consisted of 46 banks with 98 valid observations after outlier elimination, using an associative quantitative approach. Multiple linear regression was used with SPSS to evaluate the data. The findings indicate that ROA is strongly impacted negatively by BOPO, but not by NPL or CAR. These results suggest that operational expense control should be the main tactic used by bank management to increase profitability. Additionally, this study contributes theoretically to the body of knowledge on factors that influence banking profitability and could be used as a reference in future studies.
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