<![CDATA[The development of Return on Assets (ROA) in digital banking companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period showed fluctuating performance. These fluctuations were presumed to be influenced by Net Interest Margin (NIM) and Operating Expenses to Operating Income (BOPO). This study aimed to analyze the effect of Net Interest Margin (NIM) and Operating Expenses to Operating Income (BOPO) on Return on Assets (ROA) in digital banking companies listed on the Indonesia Stock Exchange during the 2021–2025 period. The hypotheses were tested both partially and simultaneously. This study employed a quantitative method with an associative approach. The sample was selected using purposive sampling, resulting in 7 companies with 35 observations. Data were analyzed using IBM SPSS Statistics Version 26. The results showed that Net Interest Margin (NIM) had no significant effect on Return on Assets (ROA) (t = -1.601; Sig. = 0.119) with a partial coefficient of determination of 7.5%. Operating Expenses to Operating Income (BOPO) had a negative and significant effect on Return on Assets (ROA) (t = -9.934; Sig. = 0.000) with a partial coefficient of determination of 75.5%. Simultaneously, Net Interest Margin (NIM) and Operating Expenses to Operating Income (BOPO) had a significant effect on Return on Assets (ROA) (F = 54.637; Sig. = 0.000) with a coefficient of determination of 77.3%. In conclusion, Net Interest Margin (NIM) had no significant effect on Return on Assets (ROA), whereas Operating Expenses to Operating Income (BOPO) had a negative and significant effect on Return on Assets (ROA). Simultaneously, both variables had a significant effect on Return on Assets (ROA).]]>
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