Pengaruh CAR Dan NPL Terhadap ROA Pada BPR Perbarindo Cirebon

Tarjono (Universitas Yayasan Pendidikan Imam Bonjol)
Gilang Bhirawa Noraga (Universitas Yayasan Pendidikan Imam Bonjol)
Ujang Permana (Universitas Yayasan Pendidikan Imam Bonjol)
Wawan Supriyanto (Universitas Yayasan Pendidikan Imam Bonjol)

Entrepreneur : Jurnal Bisnis Manajemen dan Kewirausahaan
Vol. 6 No. 2 (2025): JULI

This research aims to analyse the influence of the Capital Adequacy Ratio (CAR) and Non-Performing Loans (NPL) on Return on Assets (ROA) within People's Credit Banks (BPR) affiliated with Perbarindo in the Cirebon region for the period 2023–2024. The study employs a quantitative approach, utilising multiple linear regression analysis on secondary data obtained from the annual financial reports of the BPR. The findings indicate that CAR has a positive and significant impact on ROA, whereas NPL has a negative and significant effect on ROA. Collectively, CAR and NPL exert a significant influence on ROA, with a coefficient of determination of 66.9%. This research provides implications for BPR management to strengthen capital and enhance credit quality.