Pengaruh Capital Adequacy Ratio, Non Performing Loan dan Biaya Operasional Pendapatan Operasional Terhadap Return On Assets

Abstract

This study aims to determine whether there is an effect of CAR, NPL, and BOPO on ROA at BJB Bank for the period 2011 to 2018.The data used in this study uses secondary data in the form of BJB Bank Quarterly Published Financial Reports for the period 2011 to 2018 published by the Authority. Financial Services (OJK). The sample used is one company, namely Bank BJB as the object of research. The method used in this research is quantitative method. Tools to analyze data using multiple linear regression analysis and hypothesis testing using the t test and f test. This study uses the SPSS version 26 program to process data. The results of the research simultaneously show that the variables CAR, NPL, and OEOI have an effect on ROA. The results of the study partially show that the CAR variable has a significant positive effect on ROA, then the NPL variable has a significant positive effect on ROA, and the BOPO variable has a significant negative effect on ROA.
 Keywords: Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Operational Cost of Operating Income (BOPO), Return On Assets (ROA).

The Impact of Non-Performing Loans and the Bi Rate on Return on Assets

“…Loans are assets and the main source of income for banks, so that when customers are unable to fulfill their obligations, resulting in problematic credit, this indicates a problem in taking out the loan provided . The results of this research are not in line with research by (Qonitatillah, 2021), (Hediati & Hasanuh, 2021) and (Risky Diba Avrita & Irene Rini Demi Pangestuti, 2016) which says that NPL has a positive effect on ROA.…”

Which is More Influential? Internal Factors or External Factors of Banks on the Profitability of Conventional Banks

“…The quantity of credit extended is commensurate with the rise in credit risk; however, the credit extension stems from a favorable assessment, which enables borrowers to satisfy principal and interest payments, so generating profits for the bank. In keeping with studies by (Hediati & Hasanuh, 2021) (Nurfitriani, 2021), and others that demonstrate non-performing loans (NPL) have a favorable and noteworthy impact on bank profitability. However, research by (Oktavia & Musdholifah, 2018) (Yeasin, 2022) (Martiningtiyas & Nitinegeri, 2020) demonstrates that non-performing loans (NPL) have a negative impact on bank profitability.…”

Faktor-Faktor yang Mempengaruhi Profitabilitas Bank: Studi pada Perbankan Swasta di Indonesia

“…Hasil yang berbeda disimpulkan oleh (Anindiansyah et al 2020;Griselda and Riyadi 2021;Muin 2017), bahwa tinggi rendahnya NPL tidak akan berpengaruh terhadap tingkat profitabilitas. Hasil yang berbeda dan berkebalikan disimpulkan oleh (Fajari 2017;Hediati and Hasanuh 2021;Nurfitriani 2021), semakin tinggi kredit bermasalah justru akan meningkatkan profitabilitas bank.…”

“…Rata-rata penelitian yang menyimpulkan tidak berpengaruhnya tingkat kredit bermasalah terhadap ROA adalah dikarenakan rasio NPL yang sangat kecil. Hasil yang berbeda dan berkebalikan disimpulkan oleh(Fajari 2017;Hediati and Hasanuh 2021;Nurfitriani 2021), semakin tinggi kredit bermasalah justru akan meningkatkan profitabilitas bank.…”