Jurnal Ilmiah Manajemen dan Akuntansi
Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi

PENGARUH ­NON PERFORMING LOAN, BIAYA OPERASIONAL PENDAPATAN OPERASIONAL, DAN RETURN ON EQUITY TERHADAP EARNING PER SHARE PT BANK MEGA Tbk 2014-2023

Sonara Maulina (Unknown)
Rachmawaty Rachmawaty (Unknown)



Article Info

Publish Date
18 Aug 2025

Abstract

This study aims to determine the influence of Non Performing Loan (NPL), Operating Expenses to Operating Income (BOPO), and Return on Equity (ROE) on earnings per share at PT Bank Mega Tbk for the period 2014–2023. The research method used is quantitative, with secondary data obtained from the company’s annual financial statements. The results show that partially, NPL has no significant effect on earnings per share, as indicated by the t-value of 0.999 < t-table 2.365 and a significance level of 0.356 > 0.05. BOPO has a significant effect on earnings per share, with a t-value of 3.251 > t-table 2.365 and a significance level of 0.016 < 0.05. ROE also has a significant effect on earnings per share, shown by a t-value of 2.989 > t-table 2.365 and a significance level of 0.024 < 0.05. Simultaneously, NPL, BOPO, and ROE have a significant effect on earnings per share, indicated by an F-value of 34.643 > F-table 4.757 and a significance level of 0.001 < 0.05. The coefficient of determination of 91.8% indicates that the three independent variables are able to explain the variation in earnings per share, while the remaining 8.2% is explained by other factors not included in this research model.

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Journal Info

Abbrev

jimat

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

Description

Jurnal Ilmiah Manajemen dan Akuntansi (JIMAT) dengan e-ISSN : 3047-2032, p-ISSN : 3047-2792 adalah jurnal yang ditujukan untuk publikasi artikel ilmiah yang diterbitkan oleh Denasya Smart Publisher. Jurnal ini berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek ...