Determinants of Dividend Contribution of Regional Banks of West Kalimantan to Regional Original Income: The Role of NPL, LDR, NIM, and ROA

Muhammad Faisal Daulay (Universitas Tanjungpura)
Nella Yantiana (Universitas Tanjungpura)
Muhammad Fahmi (Universitas Tanjungpura)

Indonesian Journal of Business Analytics (IJBA)
Vol. 6 No. 5 (2026): October 2026

Bank Kalbar plays a strategic role as a regional government-owned bank contributing to West Kalimantan's Regional Own Revenue (PAD) through dividend distribution. This study examines the effect of Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), and Return on Assets (ROA) on Bank Kalbar's dividend contribution ratio to PAD for 2019–2023, using quarterly data (20 observations) and Ordinary Least Squares (OLS). Results show NIM (β=0.412; p<0.01) and ROA (β=0.387; p<0.05) significantly and positively affect dividend contribution, NPL has a significant negative effect (β=-0.318; p<0.05), while LDR is not significant partially but is significant in the simultaneous model (F=18.743; p<0.001). These findings imply that improving asset quality and optimizing net interest margin are key to enhancing Bank Kalbar's contribution to PAD.