<![CDATA[This study aims to examine the effect of Non-Performing Loans (NPL), Liquidity (LDR), and Net Interest Margin (NIM) on Return on Assets (ROA) at PT Bank Rakyat Indonesia (Persero) Tbk for the 2013-2025 period. A quantitative research approach was employed using secondary data obtained from the company’s annual financial statements. The data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression correlation analysis, coefficient of determination., and hypothesis testing with SPSS 25. The finding indicate that NPL and LDR have no significant partial effect on ROA, while, NIM had a significantly partial effect on ROA, simultaneously NPL, LDR, and NIM simultaneously affected ROA, the correlation coefficient of 0.761 indicates a strong relationship between the independent variabels and ROA. Furthermore, the coefficient of determination shows that The Adjusted R-Square value of 0.439 indicates that the model’s ability to explain the dependent variable is 56.1%. This suggests that the regression model in this study is quite effective in explaining the variation in Return on Assets (ROA)]]>
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