ANALISIS PENGARUH LOAN TO DEPOSIT RATIO (LDR), NET INTEREST MARGIN (NIM), CAPITAL ADEQUACY RATIO (CAR), DAN BEBAN OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) TERHADAP PROFITABILITAS PADA PT BANK RAKYAT INDONESIA (PERSERO) TBK PERIODE 2015-2024
Keywords:
BOPOAbstract
Abstract: This study aims to analyze the effect of LDR, NIM, CAR and BOPO Toward Profitability at PT Bank Rakyat Indonesia (Persero) Tbk for the 2015-2024 period. The population of this study is the financial statements of PT Bank Rakyat Indonesia (Persero) Tbk for the 2015-2024 period. The sampling technique in this study uses a saturated sampling technique. The data analysis method used is multiple linear regression. The data analysis technique uses the F Statistical Test, t Statistical Test, and the Coefficient of Determination (R^2). The results of this study partially show that the NIM, CAR, and BOPO variables partially have a significant effect ROA while the LDR variable partially has no significant effect on ROA. The results of the Determination Coefficient (R^2) show that the Adjusted R Square value is 0.853 or 85.3%, which means that the LDR NIM, CAR and BOPO variables have an 85.3% effect on ROA. While the remaining 14.7% is influenced by other variables not examined in this study.
Keywords: Profitability, ROA, LDR, NIM, CAR and BOPO
References
Astuti, R., Kartawinata, B. R., Nurhayati, E., Tuhuteru, J., Listiana, S. M., Muliyani, A., Siska, A. J., Erziaty, R., Wicaksono, G., Nurmatias, Nugroho, H., Sugiarto, D., & Indriani, J. D. (2022). MANAJEMEN KEUANGAN PERUSAHAAN (A. Masruroh, Ed.). Widina. www.penerbitwidina.com
Dendawijaya, L. (2009). Manajemen Perbankan. Ghalia Indonesia.
Hergianti, A. N., & Retnani, D. E. D. (2020). PENGARUH PERTUMBUHAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN. Jurnal Ilmu Dan Riset Akuntansi, 9, 1–20.
Hidayanti, N., Winarni, & Wahyuni, M. (2023a). ANALYSIS THE EFFECT OF OER, NIM, NPL, CAR, AND LDR TOWARD ROA AT PT REGIONAL DEVELOPMENT BANKS IN INDONESIA FOR THE PERIOD 2016-2021.
Jurnal Dinamika Akuntansi Keuangan Dan Perbankan, 12(1), 47–66.
Hidayanti, N., Winarni, & Wahyuni, M. (2023b). ANALYSIS THE EFFECT OF OER, NIM, NPL, CAR, AND LDR TOWARD ROA AT PT REGIONAL DEVELOPMENT BANKS IN INDONESIA FOR THE PERIOD 2016-2021. 12(1), 47–66.
Irawan, P., Damayanti, E., Pratama, R. P., & Siagian, L. D. (2025). Operational Risk and Bank Profitability. Jurnal Pendidikan Indonesia, 6(1).
Kasmir. (2014). Analisis Laporan Keuangan. Raja Grafindo Indonesia. Kasmir. (2016). Analisis Laporan Keuangan. Raja Grafindo Persada.
Kasmir. (2019). Analisis Laporan Keuangan Edisi Pertama Cetakan Kedua belas. PT Raja Grafindo Persada.
Kurniawan, M., Munawar, A., & P Amwila, A. Y. (2020). Analisis Pengaruh CAR, NPL, dan LDR Terhadap ROA, Studi Kasus Pada Bank Kategori Buku Empat Periode 2014-2018. JIMKES, Jurnal Ilmiah Manajemen Kesatuan, 2, 149–158.
Lestari, W. D., & Setianegara, R. G. (2020). ANALISIS PENGARUH NIM, BOPO, LDR, DAN NPL TERHADAP PROFITABILITAS (Studi Kasus Pada Bank Umum Yang Listed Di Bursa Efek Indonesia Periode 2014-2018).Keunis Majalah Ilmiah-ISSN, 8(1), 82–92.
Manalu, T. Y., Irwansyah, D. P., Dawai, E., Nabila, A., Aulia, F., & Sumantri, F. (2025). PENGARUH CAR, NIM, BOPO TERHADAP ROA PADA PT BANK RAKYAT INDONESIA TBK PERIODE 2005-2024. Jurnal Bisnis Dan Akuntansi Unsurya, 10(2), 175–189. https://doi.org/10.35968/jbau
Mubarok, H. (2022). Pengaruh Indikator Kinerja Keuangan Terhadap Return On Asset PT BRI Agroniaga Tbk.Jurnal Ilmiah Wahana Akuntansi, 17(1), 80–96. https://doi.org/10.21009/wahana.17.016
Murtiningrum, W. (2023). Analisis Pengaruh Rasio Keuangan terhadap ROA pada Bank Mandiri (Persero) Tbk .Jurnal Manajemen & Bisnis Aliansi, 19–26.
Nasution, D. A. D., Supraja, G., & Damanik, A. F. (2021). FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA BANK BUMN YANG TERDAFTAR DI BEI. In Seminar Nasional Halal. www.ojk.go.id
Pranowo, T., Haris, A., Budianto, E., & Mardiyani, M. (2020). Effect of CAR, LDR, NPL, and NIM on ROA in Devisa National Public Private Banks Registered on the IDX 2013-2017 Period. Advances in Economic, Bussiness and Management Research, 123, 165–168.
Puspitasari, E., Sudiyatno, B., Hartoto, W. E., & Widati, L. W. (2021). Net Interest Margin and Return on Assets: A Case Study in Indonesia. Journal of Asian Finance, Economics and Business, 8(4), 727–734. https://doi.org/10.13106/jafeb.2021.vol8.no4.0727
Putri, A. S., & Satrio, B. (2019). PENGARUH CAR, NPL BOPO, LDR DAN NIM TERHADAP PROFITABILITAS PADA PERBANKAN.Jurnal Ilmu Dan Riset Manajemen, 8(7), 1–20.
Putri, K. S., Winarni, & Wahyuni, M. (2023). Pengaruh Kredit Bermasalah, Likuiditas, dan Inflasi terhadap Profitabilitas Bank BUMN. Jurnal Penelitian Ekonomi Akuntansi (JENSI), 7(2), 454–467.
Rohmiati, E., Winarni, & Soebroto, N. W. (2019a). ANALISIS PENGARUH BOPO, NPL, NIM, DAN LDR TERHADAP PROFITABILITAS PADA BANK UMUM DI INDONESIA PERIODE 2012-2017. Keunis Majalah Ilmiah, 7(1), 34–48. www.kontan.co.id
Setyarini, A. (2020). ANALISIS PENGARUH CAR, NPL, NIM, BOPO, LDR TERHADAP ROA (Studi Pada Bank Pembangunan Daerah Di Indonesia Periode 2015-2018). Reseach Fair Unsisri 2019, 4(1), 282–290.
Situmorang, D. R., Sagala, I. M., Panjaitan, R. Y., & Sagala, L. (2024). Analysis of Financial Rations on ROA in Banks Listed on IDX. Jurnal Ilmiah Accusi, 6(1).
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
Syakhrun, M., Amin, A., & Anwar. (2019). PENGARUH CAR, BOPO, NPF DAN FDR TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH DI INDONESIA. Bongaya Journal of Research in Management, 2, 1. https://ojs.stiem-bongaya.ac.id/index.php/BJRM
Warsiati, W., Sukarno, H. B., & Hernawati, E. (2025). PENGARUH NON PERFORMING LOAN (NPL) DAN BELANJA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) TERHADAP ROA. Jurnal EKBIS (Ekonomi & Bisnis ) Politeknik Piksi Ganesha, 13(1), 11–20.
Zahra, E., & Dailibas. (2022). Loan to Deposit Ratio dan Biaya Operasional Pendapatan Operasional Terhadap Kinerja Keuangan Industri Perbankan di Indonesia. Jurnal Dinamika Ekonomi & Bisnis, 19(1). https://doi.org/10.34001/jdeb.v19i1.313
Published
Issue
Section
License
Copyright (c) 2026 ARINA RISTI AZARI, WINARNI, TEGUH BUDI SANTOSA
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
