<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh Loan to Deposit Ratio (LDR), Non Performing Loan (NPL), dan Beban Operasional Pendapatan Operasional (BOPO) pada Return on Assets (ROA) pada laporan keuangan triwulanan PT Bank Tabungan Negara (Persero) Tbk tahun 2021–2024. Uji normalitas, heteroskedastisitas, autokorelasi, dan multikolinearitas merupakan beberapa uji asumsi klasik yang digunakan dalam analisis regresi linier berganda. Berdasarkan temuan penelitian, ROA dipengaruhi secara signifikan negatif oleh BOPO, tetapi tidak secara signifikan oleh LDR maupun NPL. Pada saat yang sama, ROA dipengaruhi secara signifikan oleh tiga variabel independen, dengan nilai Adjusted R Square sejumlah 96,7%. Hasil ini menerangkan bahwa efektivitas operasional memegang peranan penting dalam menentukan profitabilitas bank.This study aimed to examine the effect of the Loan to Deposit Ratio (LDR), Non-Performing Loans (NPL), and Operating Expense to Operating Income (BOPO) on Return on Assets (ROA) using the quarterly financial statements of PT Bank Tabungan Negara (Persero) Tbk. for the period 2021–2024. Normality, heteroscedasticity, autocorrelation, and multicollinearity tests were conducted as part of the classical assumption tests in the multiple linear regression analysis. Based on the research findings, ROA was significantly negatively affected by BOPO, while LDR and NPL did not have a significant effect. At the same time, ROA is influenced considerably by three independent variables, with an adjusted R Square value of 96.7%. This result suggests that operational effectiveness plays a crucial role in determining bank profitability.]]>
