<![CDATA[This study analyzes the effect of Non-Performing Loans (NPL), Loan Loss Provisions (CKPN), and Fee-Based Income (FBI) on Return on Assets (ROA) in KBMI 4 banks during 2019–2024. The research is motivated by the economic impact of the COVID-19 pandemic, which increased credit risk, loan loss provisions, and altered banks’ revenue structures. The study addresses a research gap by examining these three variables simultaneously in large-capital banks during crisis and recovery periods. Using a quantitative approach, this study employs secondary data from quarterly financial reports of KBMI 4 banks. Panel data regression with a Fixed Effect Model was selected based on the Chow, Hausman, and Lagrange Multiplier tests. The results show that NPL has a negative and significant effect on ROA, indicating that credit risk remains a key determinant of bank profitability. Meanwhile, CKPN and FBI do not significantly affect ROA. These findings suggest that provisioning policies and income diversification have not optimally contributed to profitability in large banks during periods of economic uncertainty. ]]>
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