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Amanda Sasmita
Universitas 17 Agustus 1945 Surabaya
Religion Arts Humanities Library & Information Science Social Sciences

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Pengaruh Arus Kas Operasional terhadap Profitabilitas pada PT Bank Mandiri (Persero) Tbk 2021–2024 Amanda Sasmita; Istiono
Ad-Dariyah: Jurnal Dialektika, Sosial dan Budaya Vol 7 No 1 (2026): Dialektika, Sosial dan Budaya (Januari-Juni 2026)
Publisher : STAI DDI Kota Makassar

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Abstract

This study aims to examine the effect of operating cash flow on profitability at PT Bank Mandiri (Persero) Tbk for the period 2021–2024. The phenomenon under investigation is the increasing Return on Assets (ROA) of Bank Mandiri despite high fluctuations in operating cash flow, which tended to be negative in several periods, making it particularly relevant to explore within the context of post-COVID-19 economic recovery a topic still relatively underexplored in previous studies. This research employs a quantitative approach using secondary data from quarterly financial reports covering Q1 2021 to Q4 2024, consisting of 16 observations, analyzed through simple linear regression supported by descriptive statistics and classical assumption tests. The results indicate that operating cash flow does not have a significant effect on profitability as measured by ROA, with a significance value of 0.389 (>0.05) and a coefficient of determination (R²) of 0.0534, meaning that operating cash flow explains only 5.34% of the variation in ROA. This study concludes that Bank Mandiri's profitability is more influenced by other factors such as net interest margin, credit quality, and operational efficiency, suggesting that banking performance assessment should not rely solely on operating cash flow
Co-Authors Istiono