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All Journal JURNAL BISNIS & AKUNTANSI UNSURYA eCo-Fin
Dawai, Eriana
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Economics, Econometrics & Finance

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Pengaruh CAR, NIM, BOPO Terhadap ROA pada PT Bank Rakyat Indonesia Tbk Periode 2005-2024 Manalu, Theresia Yosevani; Irwansyah, Dea Putri; Dawai, Eriana; Nabila, Anastacia; Auliah, Firdah; Sumantri, Fazhar
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 10 No 2 (2025): JURNAL BISNIS DAN AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v10i2.1495

Abstract

Return on Assets (ROA) digunakan sebagai ukuran profitabilitas bank dan menjadi indikator utama dalam mengevaluasi kinerja keuangannya. Fluktuasi ROA yang dialami PT Bank Rakyat Indonesia (Persero) Tbk dalam beberapa tahun terakhir menyoroti perlunya meninjau berbagai faktor internal yang memengaruhi kinerja bank. Penelitian ini bertujuan untuk menganalisis dampak Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), dan rasio Biaya Operasional terhadap Pendapatan Operasional (BOPO) terhadap Return on Assets (ROA). Dengan memanfaatkan data sekunder dari laporan keuangan perusahaan dari tahun 2005 hingga 2024, penelitian ini mengadopsi pendekatan kuantitatif dan menggunakan regresi linier berganda sebagai metode analisis. ROA dipengaruhi secara signifikan oleh ketiga variabel: CAR berdampak negatif, NIM berpengaruh positif, dan BOPO juga memberikan pengaruh negatif. Secara kolektif, ketiga variabel ini berkontribusi signifikan terhadap variabilitas ROA, sebagaimana ditunjukkan oleh koefisien determinasi sebesar 96,4%. Temuan ini menggarisbawahi pentingnya manajemen modal yang efisien, peningkatan pendapatan bunga bersih, dan pengendalian biaya operasional untuk meningkatkan profitabilitas perbankan.
Indonesia Indonesia Angwarmase, Maria Refyo Agnawenan; Dawai, Eriana; Alawiyah, Syafirah; Jawas, Najwa
eCo-Fin Vol. 7 No. 2 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i2.2541

Abstract

The study aims to look into how financial responsibility and internal control systems affect how well the Peace of Christ Church does its job.  In order to provide effective and efficient services to its community, the church, which is a non-profit group, must handle its money in a clear and accountable way.  The poll method is part of a quantitative approach used in this study.  The data were gathered by sending surveys to 43 busy church members who were interested in events.  With the help of the most recent version of SPSS software, multiple linear regression was used to analyse the data. The results indicate that, partially, the internal control system has a significant influence on service performance, while financial accountability does not show a significant impact. However, simultaneously, both independent variables contribute 75.3% to the variation in service performance. These findings highlight the crucial role of internal control systems in enhancing the church’s service effectiveness, whereas financial accountability functions more as a supporting element in good organizational governance. Therefore, the church should continue to strengthen its internal control structure to ensure optimal and sustainable service to its members.
Co-Authors Alawiyah, Syafirah Angwarmase, Maria Refyo Agnawenan Auliah, Firdah Fazhar Sumantri Irwansyah, Dea Putri Jawas, Najwa Manalu, Theresia Yosevani Nabila, Anastacia