<![CDATA[This study aims to examine the relationship of the Capital Adequacy Ratio (CAR), Operating Expenses to Operating Income (BOPO), and Women on Board (WOB) with the financial performance of Bank CIMB Niaga Tbk, measured by Return on Assets (ROA), during 2014–2025. This study employs a quantitative approach with an associative research design using secondary data obtained from the bank’s annual financial statements and related reports. The sample consists of 12 annual observations covering the 2014–2025 period. Multiple linear regression analysis was used to examine the partial and simultaneous relationships among the variables. The results indicate that CAR has no statistically significant partial relationship with ROA (t = −1.862; p = 0.100), while BOPO has a significant negative relationship with ROA (t = −13.216; p = 0.001). WOB also has no statistically significant partial relationship with ROA (t = 0.766; p = 0.466). However, CAR, BOPO, and WOB are jointly significant in explaining ROA (F = 170.284; p = 0.001). The adjusted coefficient of determination (Adjusted R²) is 0.979, indicating that the regression model explains 97.9% of the variation in ROA in the observed sample. These findings highlight the statistical association between operational efficiency and profitability in the analyzed period. Bank management may therefore consider monitoring operating expenses relative to operating income while maintaining adequate capital and sound corporate governance. The findings should be interpreted cautiously because the analysis is based on only 12 annual observations from a single bank.]]>
