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All Journal Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis
Ruth Samantha Hamzah
Program Studi Akuntansi, Universitas Sriwijaya, Palembang, Indonesia, 30139
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Effect of Non-Performing Loans and Capital Adequacy Ratio on Return on Assets of Banking Institutions Listed on The Indonesia Stock Exchange (2020–2023) Mutiara Lusiana Annisa; Ruth Samantha Hamzah
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 9 No 2 (2025): Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis
Publisher : LPPM STIE KRAKATAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v9i2.158

Abstract

This study aims to examine the effect of Non-Performing Loans (NPL) and Capital Adequacy Ratio (CAR) on Return on Assets (ROA) in banking institutions listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. A quantitative approach was employed using multiple linear regression analysis, with data collected from 22 banks over four consecutive years. The results show that NPL has a significant negative impact on ROA, indicating that a higher proportion of problematic loans tends to reduce bank profitability. On the other hand, CAR does not exhibit a significant influence on ROA, suggesting that the level of capital held by a bank does not necessarily translate into higher returns. These findings imply that asset quality plays a more crucial role in determining financial performance than capital adequacy, particularly during periods of economic crisis and recovery. Overall, this study contributes to a deeper understanding of the key factors influencing bank performance in the context of economic uncertainty following the COVID-19 pandemic.
Co-Authors Mutiara Lusiana Annisa