<![CDATA[ABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh likuiditas terhadap kinerja keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024, serta mengukur besarnya pengaruh tersebut. Likuiditas diproksikan dengan Loan to Deposit Ratio (LDR), sedangkan kinerja keuangan diproksikan dengan Return on Assets (ROA). Menggunakan pendekatan kuantitatif dengan desain kausal-asosiatif dan ex post facto, sampel penelitian ditentukan melalui teknik purposive sampling yang menghasilkan empat bank kategori KBMI 4, yaitu PT Bank Rakyat Indonesia (Persero) Tbk, PT Bank Mandiri (Persero) Tbk, PT Bank Central Asia Tbk, dan PT Bank Negara Indonesia (Persero) Tbk. Data sekunder berupa laporan keuangan publikasi triwulanan menghasilkan 48 observasi. Teknik analisis data mencakup analisis statistik deskriptif, uji asumsi klasik (termasuk transformasi Cochrane–Orcutt untuk mengoreksi autokorelasi), regresi linear sederhana, uji t, dan koefisien determinasi (R2). Hasil penelitian menunjukkan bahwa LDR tidak berpengaruh signifikan terhadap ROA. Implikasinya, fluktuasi LDR pada bank skala KBMI 4 belum menjadi determinan utama dalam perubahan profitabilitas ROA pada periode amatan. ABSTRACTThis study aims to test and analyze the effect of liquidity on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024, as well as to measure the magnitude of that effect. Liquidity is proxied by the Loan-to-Deposit Ratio (LDR), while financial performance is proxied by Return on Assets (ROA). Using a quantitative approach with a causal-associative and ex post facto design, the research sample was determined through purposive sampling, resulting in four banks in the KBMI 4: PT Bank Rakyat Indonesia (Persero) Tbk, PT Bank Mandiri (Persero) Tbk, PT Bank Central Asia Tbk, and PT Bank Negara Indonesia (Persero) Tbk. Secondary data in the form of quarterly financial reports yielded 48 observations. Data analysis techniques included descriptive statistical analysis, tests of classical assumptions (including the Cochrane–Orcutt transformation to correct for autocorrelation), simple linear regression, t-tests, and the coefficient of determination (R2). The results of the study indicate that the LDR does not have a significant effect on ROA. Implicitly, fluctuations in LDR at banks classified as KBMI 4 were not a major determinant of changes in ROA profitability during the observation period. ]]>
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