Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Febriani, Sherli Putri
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Determinants of Profitability of Banking Companies Listed on the IDX for the 2020-2024 Period Febriani, Sherli Putri; Handriani, Eka; Rahayu, Sri
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6293

Abstract

This study examines the effect of Non-Performing Loans (NPL), Operating Expenses to Operating Income (BOPO), Loan to Deposit Ratio (LDR), and Firm Size on the profitability of banks listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Secondary data were obtained from 42 banks selected through purposive sampling, resulting in 210 observations. Multiple linear regression analysis was conducted using SPSS version 25. The results show that NPL and BOPO have a significant negative effect on bank profitability, indicating that higher credit risk and operational inefficiency reduce profits. Conversely, LDR and Firm Size have a significant positive effect, suggesting that effective fund utilization and larger business scale contribute to higher profitability. Simultaneously, these four variables explain 51.4% of the variation in bank profitability. The findings highlight the importance of strengthening credit risk management and improving operational efficiency to support sustainable and stable financial performance, particularly amid the dynamic conditions of Indonesia’s banking industry.
Co-Authors Eka Handriani SRI RAHAYU