Pengaruh Loan to Deposit Ratio (LDR) dan Debt to Equity Ratio Terhadap Return on Asset pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2019 – 2025

Zulita Anisah (Universitas Bina Sarana Informatika)

Jurnal Ilmiah Manajemen dan Akuntansi
Vol. 3 No. 5 (2026): September: Jurnal Ilmiah Manajemen dan Akuntansi

The purpose of this study is to investigate how Return on Assets (ROA) for banking businesses listed on the Indonesia Stock Exchange between 2019 and 2025 is affected by the Loan to Deposit Ratio (LDR) and the Debt to Equity Ratio (DER). The research adopts a quantitative approach using secondary data sourced from the financial reports of banking institutions. The sample comprises 10 companies selected through purposive sampling techniques. Data analysis is performed using multiple linear regression with the aid of SPSS. The findings reveal that, individually, ROA is significantly impacted negatively by LDR, with a significance value of 0.012, and significantly negatively impacted by DER, with a significance level of 0.000. Collectively, LDR and DER have a significant influence on ROA, indicated by a significance value of 0.000. The coefficient of determination results indicate that LDR and DER account for 30% of the variation in ROA, leaving 70% influenced by other factors not covered in this study.