<![CDATA[Banks’ profitability reflects their ability to perform financial intermediation, manage credit risk, and control operating costs. Bank bjb’s return on assets (ROA) declined during the 2014–2024 period, highlighting the need to identify its key financial determinants. This study aimed to examine the effects of non-performing loans (NPL), loan-to-deposit ratio (LDR), and operating expenses to operating income (BOPO) on return on assets (ROA). A quantitative descriptive and explanatory research design was employed using 44 quarterly observations derived from Bank bjb’s financial statements and annual reports, along with official publications from the Indonesia Stock Exchange and the Financial Services Authority. Saturated sampling was applied, and the data were analyzed using SPSS through descriptive statistics, classical assumption tests, multiple linear regression analysis, correlation analysis, coefficient of determination analysis, and hypothesis testing. The findings showed that NPL, LDR, and BOPO simultaneously had a significant effect on ROA (F = 5.186; p = 0.004). Partially, NPL had a significant negative effect on ROA (B = -0.155; p = 0.034), whereas LDR had a significant positive effect on ROA (B = 0.013; p = 0.030). BOPO had a negative but statistically insignificant effect on ROA (B = -0.011; p = 0.296). The model explained 22.6% of the variation in ROA. Therefore, profitability was strongly influenced by effective credit risk management and an optimal intermediation function, supported by continuous efficiency improvements and revenue diversification strategies.]]>
