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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Keuangan dan Perbankan Jurnal Al-Iqtishad Jurnal Computech & Bisnis (e-Journal) JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Owner : Riset dan Jurnal Akuntansi Eksis: Jurnal Ilmiah Ekonomi dan Bisnis TSAQAFAH Jurnal Akuntansi Kompetif Jurnal Ilmiah Akuntansi Kesatuan Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Jurnal Pengabdian Masyarakat Bestari (JPMB) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Innovation in Management, Accounting and Business Governors Jurnal Karya Abdi Masyarakat Jambi Accounting Review (JAR) Eduvest - Journal of Universal Studies International Journal of Management Research and Economics NAJAHA IQTISHOD : Journal of Islamic Economic and Finance E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Jurnal Inovasi Ekonomi Syariah dan Akuntansi Indonesian Journal of Economic & Management Sciences (IJEMS) Jurnal Akuntansi dan Governance Andalas International Journal of Business and Quality Research Jurnal Ilmiah Kesehatan Mandira Cendikia
Rico Wijaya Z
Universitas Jambi
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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Journal : Jurnal Akuntansi Kompetif

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PENGARUH CAPITAL ADEQUACY RATIO (CAR), NON PERFORMING LOAN (NPL), LOAN TO DEPOSIT RATIO (LDR) DAN BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) TERHADAP RETURN ON ASSET (ROA) (Studi Empiris pada Perusahaan Bank Umum Konvensional yang terdaftar di BEI Hanif, Ikhdan Fatih; Wijaya Z, Rico; Hernando, Riski
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2466

Abstract

This study aims to examine the effect of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), and Operating Expense to Operating Income Ratio (BOPO) on Return on Assets (ROA) in conventional commercial banks listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2023. Secondary data were taken from the annual financial reports of 29 banks with a total of 114 observations after removing outliers, using purposive sampling techniques. Data analysis was performed using multiple linear regression using IBM SPSS 26. The results showed that CAR and BOPO had a significant negative effect on ROA, while LDR had a significant positive effect. NPL had no significant partial effect on ROA. Simultaneously, all four variables have a significant effect on ROA. These findings emphasize the need for balanced management of capital, liquidity, credit quality, and operational efficiency to improve bank profitability. This study provides an important contribution to bank management and regulators in establishing policies to maintain the health and financial performance of the conventional banking sector in Indonesia. Keywords: Capital Adequacy Ratio, Non-Performing Loan, Loan to Deposit Ratio, Operating Expenses to Operating Income, Return on Assets
Co-Authors - Afrizal A Halim Achmad Hizazi Afrizal Afrizal Agung nugraha, Dea Agus Solikhin Agus Solikhin, Agus Agustriana, Novia Alfaridzi, Helpan Andi Juhanesa Putra Andi Mirdah Aprisarado Taurussino Arsyi Zahwa Arum, Enggar D. P. Arum, Enggar Diah Puspa Dedy Setiawan Dedy Setiawan Devi Febriana Dewi Anggraini Diah PA, Enggar Diah Restu P Dinantianto, Dicko Dios Nugraha Putra Dwi Arum R Endah Sri Wahyuni Endah Sri Wahyuni Enggar D. P. Arum Enggar Diah Puspa Arum Enggar Diah Puspa Arum Erwati, EZA, EZA LOVHIA SECTI Fadia Ardhina fadillah, marci Fatricia Rofalina Febriana, Devi Fitri astuti, Fitri astuti Fitri Dian Kurniati Fitrini Mansur Fredy Olimsar FRIYANI, RITA Gowon, Muhammad Hanif, Ikhdan Fatih Hernando, Riski Husnul Khatimah Ilham Wahyudi Ilham Wahyudi Ilham Wahyudi Irsyad Ramadhan Iskandar Sam Istiqomah Malinda Istiqomah Malinda SB Jamhari Ramdani Mukti Kurnia, Zirda Lucky Enggrani Fitri M Husnil Huluqi Mahfiroh, Maharani Marion Attila, Almudatsir Marissa Rebecca Gabriella Purba Moch. Riski E Muhammad Ridwan Muhammad Ridwan Mukhzarudfa Mukhzarudfa Murnidayanti, Scheilla Aprilia Nela Safelia Nela Safelia, Nela nelsi arisandy arisandy, nelsi arisandy Netty Herawaty Novia Dian Anggraini Nur Izzah Nurida Isnaeni Oktaviani, Aisyah Nur Prastio, Ridho Prayoga, Azimas Priyanto, Angga Purba, Marissa Rebecca Gabriella Putra, Andi Juhanesa Putra, Dios Nugraha Putri, Fia Anjelia Reni Mubaliroh Reni Yustien Ridho Prastio Rio Baviga Riski Hernando Riyadi, Muskhab Eko Robbiah Al`Adawiyah Rosmeli, Rosmeli RR. Viantika Kusumasari Safitriyanti, Safitriyanti Salman Jumaili Sam, Iskandar Satria Pradana Septian Heru Prasetyo Sewa, Amelia Sinaga, Jenita Sonia, Reiny Erica SRI RAHAYU Sri Rahayu sukarda, sukarda Susfa Yetti, Susfa Teguh Prakoso Trisna, Dinda Agung Wahyu MZ, Gandy Wiralestari Wiralestari, Wiralestari Wiralestari, Wiralestari Wirmie Eka Putra Wirmie Eka Putra Wiwik Tiswiyanti Wiwik Tiswiyanti Yolanda, Ferry Yudi Yudi Yuliusman - Yuliusman Yuliusman Zirda Kurnia Zulfikar, M.