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The Effect of Non-Performing Loans (NPL), Operational Efficiency (BOPO), and CET1 Ratio on Financial Performance (Case Study of PT Bank Mandiri Tbk for the 2016-2025 Period) Yunita Maha Rani; Jamaludin
Escalate : Economics and Business Journal Vol. 4 No. 3 (2026): Escalate : Economics and Business Journal
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v4i3.742

Abstract

This study aims to analyze the impact of Non-Performing Loans (NPL), the ratio of Operating Expenses to Operating Income (BOPO), and Common Equity Tier 1 (CET1) on financial performance—proxied by Return on Assets (ROA)—at PT Bank Mandiri Tbk during the 2016–2025 period. The study employs a quantitative approach using secondary data spanning ten years, analyzed via multiple linear regression with the aid of SPSS 26. The results indicate that NPL has no significant effect on ROA (significance value of 0.264). BOPO has a significant negative effect on ROA (significance value of 0.019), while CET1 has a significant positive effect on ROA (significance value of 0.036). Simultaneously, NPL, BOPO, and CET1 significantly influence ROA, with a calculated F-value of 28.164 and a significance level of 0.001. The Adjusted R-squared value of 0.901 indicates that 90.1% of the variation in ROA can be explained by these three independent variables, while the remaining 9.9% is explained by factors outside the model.
NORMATIVE STUDY OF LAW ENFORCEMENT OF CAPITAL MARKET CRIMES IN THE INDONESIAN LEGAL SYSTEM JAMALUDIN; TATA ELIESTIANA DYAH A
LOIS: JURNAL HUKUM DAN HUMANIORA Vol. 1 No. 1 (2025)
Publisher : Yayasan Pendidikan Aksara Cendikia

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Abstract

This research aims to identify the qualifications of capital market criminal acts and analyze theirlegal enforcement within the framework of the Indonesian legal system. The type of research usedin this research is normative legal research using statutory and conceptual approaches. Theresearch results show that: 1) The qualification of criminal acts in the Capital Markets Lawincludes three main forms, namely criminal acts of fraud, market manipulation and insidertrading. These three types of criminal acts have special characteristics because they focus on themisuse of strategic information, not on material objects, so the process of proof requires in-depthprecision because the formulation of the offense is still abstract and not fully in line with thedevelopment of capital market crime modes which are increasingly complex and technologybased. 2) Law enforcement in the Indonesian capital markets sector still faces various obstacles,both from authority and technical aspects. Even though OJK has Polri and PPNS investigators,the effectiveness of investigations is still limited due to dependence on the KUHAP mechanism,inadequate technical capabilities of investigators, and sub-optimal inter-agency coordination.This condition makes case handling less responsive, so it is necessary to strengthen regulationsand institutional capacity
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Sulu Any Sutiadiningsih Aprilandani ARI KURNIAWAN Arianti Ariatman, Roby Arum Sekar Wangi Ashika Ruth Laura Sirait Asri Mulyani Aulia, Marshanda Fiqni Ayu Eftila Ayu Kartika Puspa Azriel, Revanda Bagus Sadewo Batlolona, John Rafafy Batubara, Abdinur Bayu Ardian Syahputra Bona Simarmata, Nahoras Budiman Budiman, Surya Bunga Putri Sagita Cahyanti, Luluk Carolina Sri Athena Barus Caska - Cekman Chanda Eliyansyah, Anisa Chaniago, Nur Frida Syahri Dellawati Appulembang Delpina Nggolaon Desriani Ronay Fiona Purba Dewi Pika Lbn Batu Dhedy Listyawan Dhini, Bachriah Fatwa Didi Hapidin DIDIK SANTOSO Didik Setiyadi Dinda Dyah A, Tata Eliestiana Ega Putra, Saudi Elmawati Enjelina Riana Minaely Ervina Rumpakwakra Fahmi Alfarizi, Muhammad Fatimah Az-Zahra Fatimah, Ulfa Fatnelam Fazli Racham Febiola Br Sembiring Ferdiansyah Ferry Yonathan Fitriana, Vera Fitriani Flora Andini Boka Frangki Julianto Mamahit Fredrik Manuhutu Fredrik Manuhutu, Fredrik Frima, Aren Furqon Garyn Castro Gilang, Mohamad Gilang Gita purnamasari Gorat, Ricki Rianto Grinitha, Virry H. 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