Jurnal Paradigma Akuntansi
Vol. 7 No. 1 (2025): Januari 2025

FAKTOR-FAKTOR YANG MEMENGARUHI RETURN ON ASSETS PADA PERUSAHAAN SEKTOR PERBANKAN

Susanto, Richard (Unknown)
Dewi, Sofia Prima (Unknown)



Article Info

Publish Date
11 Mar 2025

Abstract

This study aims to obtain empirical evidence regarding the factors that influence the return on assets of companies in the banking sector. There are 19 samples selected in this study, with a total of 57 data on banking companies listed on the Indonesia Stock Exchange. This study used a research design with purposive sampling method. The Eviews 10 application is the application used to process the data in this study. The results shown in this study are third party funds, loan-to-deposit ratios, non-performing loans, and net interest margins have a positive influence on return on assets, operating expenses on operating income have a negative effect on return on assets, capital adequacy ratio and current account saving account has no positive effect on return on assets.

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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...