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Pengaruh NIM, NPL, CAR, Dan BOPO Terhadap Profitabilitas Perusahaan Perbankan Di Indonesia Nathania, Brenda; Susanto, Liana
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 2 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i2.10779

Abstract

This study aims to examine the effect of Net Interest Margin (NIM), Non-Performing Loan (NPL), Capital Adequacy Ratio (CAR), and Operational Expenses to Operational Income (BOPO) on the profitability of banking companies. The object of this research consists of banking sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The sample was selected using a purposive sampling method, resulting in a total of 86 datas with 30 companies. The data were processed using multiple linear regression analysis with the assistance of SPSS (Statistical Product and Service Solution) version 25 and Microsoft Excel 2019. The findings indicate that NIM has a positive and significant effect on profitability, NPL has no significant effect on profitability, CAR and BOPO has a negative and significant effect on profitability. These results imply that banks must optimize their productive assets and enhance operational efficiency to maintain and improve profitability performance, which in turn may provide a positive signal to investors in making investment decisions.
Keberagaman Gender dan Pengaruhnya Terhadap Kinerja Keuangan Perusahaan Perbankan Konvensional Indonesia Heavenly, Felicia Tyrenz; Susanto, Liana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.10043

Abstract

                This study was conducted with the aim of obtaining empirical evidence on the effect of gender diversity which is represented through woman’s leadership and proportion on board of directors, commissioners, and audit committee on the financial performance of conventional Indonesian banking companies listed on the Indonesia Stock Exchange during the period of 2020 to 2023. In this study, 40 companies and 133 samples was chosen by using the purposive sampling method with specific criterias. Secondary data in this research was obtained through firm’s financial statement that are published on the IDX website. Data analysis for this study was carried through Multiple linear regressions with the help of SPSS 27.0. It is founded that simultaneously, all three independent variables managed to influence a company’s financial performance. Partially, the proportion of women of women on the board of directors has no effect on the company’s financial statement, white the proportion of women on the board of commissioners has a significant negative effect towards company’s financial performance. Furthermore, the proportion of women on the audit committee has a significant positive effect on the company’s financial performance. This findings suggest that leadership and the proportion of women in a company is a factor that needed to be considered because of their ability in influencing company’s financial performance that leads to the stability and profitability of the company itself.