<![CDATA[ABSTRACT MILLA ARRISKA. The Influence of Operating Expenses to Operating Income (BOPO) and Non-Performing Loans (NPL) on Return on Assets (ROA) in Conventional Commercial Banks Listed on the Indonesia Stock Exchange (IDX) for the 2021–2025 Period. Undergraduate Thesis. Bekasi: Universitas Panca Sakti, 2026. This study aims to examine the partial and simultaneous effects of Operating Expenses to Operating Income (BOPO) and Non-Performing Loans (NPL) on Return on Assets (ROA) in conventional commercial banks on the IDX for the 2021–2025 period. Using an associative quantitative method and multiple linear regression analysis with a total observation of 90 data ( ), all research instruments have passed the classical assumption tests. The analysis results show that partially, the BOPO variable has a negative and significant effect on ROA with a coefficient of ( ; ), while NPL also has a negative and significant effect with a coefficient of ( ; ). Simultaneously, BOPO and NPL have a significant effect on ROA with an value of ( ) and an Adjusted R Square value of ( ). These findings imply that banking management needs to integrate internal cost governance efficiency and tighten prudential principles in credit risk management to maintain profitability stability.]]>
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