THE EFFECT OF CAPITAL ADEQUACY RATIO (CAR), NET INTEREST MARGIN (NIM), AND LOAN TO DEPOSITS RATIO (LDR) ON RETURN ON ASSET (ROA) IN PT BANK NEGARA INDONESIA PERSERO TBK PERIOD OF 2011-2021
DOI:
https://doi.org/10.56956/jbmi.v1i1.36Keywords:
Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Loan to Deposits Ratio (LDR), Return On Assets (ROA)Abstract
One measure to assess the level of soundness or performance of a bank's profitability is Return On Assets (ROA). The level of Return On Assets (ROA) is used to measure bank profitability and focuses on the company's ability to earn profits in its operations, Bank Indonesia sets a minimum amount of Return On Assets (ROA) of 1.5%. However, the Return on Assets (ROA) at PT Bank Negara Indonesia Persero, Tbk for the 2011-2021 period fluctuated with a downward trend. Many factors can affect the rise and fall of Return On Assets (ROA). This study aims to explain the effect of Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), and Loan to Deposits Ratio (LDR) on Return On Assets (ROA).
This research uses quantitative methods with descriptive and verification approaches. The type of data is secondary data sourced from www.idx.co.id and the annual report of PT Bank Negara Indonesia, Tbk. The data analysis method used is descriptive analysis and verification analysis (classical assumption test, multiple regression analysis, correlation coefficient analysis, coefficient of determination analysis, and hypothesis testing).
The results showed that: 1) Return on Assets (ROA) fluctuated with a downward trend with an average of 2.53% and a standard deviation of 0.87. 2) Capital Adequacy Ratio (CAR) fluctuates with a downward trend with an average of 17.97% and a standard deviation of 1.59. 3) Net Interest Margin (NIM) fluctuated with a downward trend with an average of 5.63% and a standard deviation of 0.68%. 4) Loan to Deposits Ratio (LDR) fluctuates with an increasing trend with an average of 84.79% and a standard deviation of 6.36. 5) Capital Adequacy Ratio (CAR) has no significant effect on Return On Assets (ROA). 6) Net Interest Margin (NIM) has a significant effect on Return On Assets (ROA). 7) Loan to Deposits Ratio (LDR) has no significant effect on Return On Assets (ROA). 8) Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), and Loan to Deposits Ratio (LDR) simultaneously (together) have a significant effect on Return On Assets (ROA). With the influence contribution of 67.50%, while the remaining 32.50% is influenced by other factors that are not included in the study.
References
Fahmi, Irham. (2016). Analisa Kinerja Keuangan. Bandung: Alfabeta.
Fahmi, Irham. (2017). Pengantar Manajemen Keuangan Teori dan Soal Jawab. Bandung: Alfabeta.
Ghozali, Imam. (2016). “Aplikasi Analisis Multivariate Dengan Program IBM SPSS 23 Edisi 8”. Semarang: Badan Penerbit Universitas Diponegoro.pur
Kasmir. (2012). Manajemen Perbankan, Edisi Revisi. Jakarta: PT Raja Grafindo Persada.
Kasmir. (2014). Bank dan Lembaga Keuangan Lainnya. Jakarta: Kencana Prenada Media.
Kasmir. (2015). Pengantar Manajemen Keuangan. Jakarta: Prenadamedia Group.
Kasmir. (2017). Analisis Laporan Keuangan. Jakarta: PT Raja Grafindo Persada.
Kuncoro, M. (2013). Metode Riset Untuk Bisnis dan Ekonomi Edisi 4. Jakarta: Erlangga.
Pandia, Frianto. (2012). Manajemen Dana dan Kesehatan Bank. Cetakan Pertama. Jakarta: Rineka Cipta.
Sugiyono. (2018). Metode Penelitian Kuantitatif. Bandung: Alfabeta.
Alphamalana, I. L., & Paramita, S. (2021). Pengaruh Capital Adequacy Rasio, Dana Pihak Ketiga, dan Non Performing Loan, terhadap Profitabilitas dengan LDR sebagai Variabel Intervening pada Bank Umum Konvensional di Indonesia. Jurnal Ilmu Manajemen, 9(2).
Devi, Heidy Paramitha. (2021). Pengaruh Rasio Kesehatan Bank Terhadap Return on Assets pada Bank Umum Syariah di Indonesia. Owner Riset & Jurnal Akuntansi, Vol 5 (1).
Dietrich, A., & Wanzenried, G. (2014). The determinants of commercial banking profitability in low-, middle-, and high-income countries. The Quarterly Review of Economics and Finance, 54(3), 337-354.
E Landitha Karunia Antika, Palupi Permata Rahmi, Yoyo Sudaryo, Riyandi Nur Sumawidjaja, D. F. (2023). The Effect of Net Interest Margin (NIM), Operating Expenses, Operating Income (BOPO), Loan to Deposit Ratio (LDR), on R…. JOURNAL SYNTAX IDEA, 6(7), 17–18. https://doi.org/https://doi.org/10.46799/syntax-idea.v6i7.4227
Garcia, M. T. M., & Guerreiro, J. P. S. M. (2015). Internal and External Determinants of Banks’ Profitability: The Portuguese Case Journal of Economic Studies Vol 43 no 1.
Ina Zakiah, P. S. D., & Listri Herlina. (2024). The Effect Of Net Interest Margin, Operating Cost of Operating Income, And Loan To Deposit Ratio On Return On Asset At PT Bank Commonwealth Period 2012-2022. Journal of Accounting and Finance Management, 4(6), 448–461. https://doi.org/10.38035/jafm.v4i6.283
Meilani, H. S., Suryaningprang, A., Sudaryo, Y., Herlinawati, E., & Siddiq, A. M. (2023). Pengaruh Earning Per Share Dan Return on Asset Terhadap Harga Saham. Fair Value : Jurnal Ilmiah Akuntansi Dan Keuangan, 5(10), 3534–3543. file:///C:/Users/Windows 10/Downloads/727-Article Text-1861-1-10-20210629-1.pdf
Moorcy, N. H. (2020). Pengaruh Capital Adequacy Ratio, Net Interest Margin, Dan Loan To Deposit Ratio Terhadap Return On Assets Pada PT. BANK BNI (PERSERO), TBK. Jurnal GeoEkonomi, 11(2), 164-175.
Maulani, M. G., Suryaningprang, A., Herlinawati, E., & Sudaryo, Y. (2024). Influence of loan to deposit ratio (LDR), non-performing loan (NPL) and provision for losses of productive assets (PLPA) on return on asset (ROA) in BPR Jujur Arghadana period 2019-2023. Journal of Management Science (JMAS), 7(1), 393–398. www.exsys.iocspublisher.org/index.php/JMAS
Nur Aryanti, A., Rahmi, P. P., & Herlina, L. (2022). Pengaruh ROA, ROE, LDR, CAR, Dan NPL Terhadap Harga Saham Perbankan Yang Terdaftar di BEI. ARBITRASE: Journal of Economics and Accounting, 3(1), 156–163. https://doi.org/10.47065/arbitrase.v3i1.479
Nurhasanah, D., & Maryono, M. (2021). Analisa Pengaruh Rasio Keuangan Terhadap Profitabilitas Pada Perusahaan Perbankan Periode 2016–2018. KEUNIS, 9(1), 85-95.
Pratama, M. S., Mubaroh, S., & Afriansyah, R. (2021). Pengaruh CAR, LDR, NIM, BOPO terhadap ROA Pada Sektor Perbankan Go Public di BEI 2016-2018. INOVASI, 17(1), 118-126.
Purwoko, D., & Sudiyatno, B. (2013). Faktor-Faktor yang Mempengaruhi Kinerja Bank (Studi Empirik Pada Industri Perbankan di Bursa Efek Indonesia). Jurnal Bisnis dan Ekonomi, 20(1).
Rahayu, A., & Rahmi, P. P. (2020). Pengaruh Return on Assets (Roa) Dan Capital Adequacy Ratio (Car) Terhadap Harga Saham Pada Bank Umum Swasta Nasional Devisa Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2014-2018. MAHATANI: Jurnal Agribisnis (Agribusiness and Agricultural Economics Journal), 3(1), 205. https://doi.org/10.52434/mja.v3i1.917
Rembet, W. E., & Baramuli, D. N. (2020). Pengaruh CAR, NPL, NIM, BOPO, LDR Terhadap Return On Asset (ROA)(Studi Pada Bank Umum Swasta Nasional Devisa Yang Terdaftar DI BEI). Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 8(3).
Setyarini, A. (2020). Analisis Pengaruh CAR, NPL, NIM, BOPO, LDR Terhadap ROA (Studi Pada Bank Pembangunan Daerah di Indonesia Periode 2015-2018). Research Fair Unisri, 4(1).
Sudarmawanti, E., & Pramono, J. (2017). Pengaruh CAR, NPL, BOPO, NIM dan LDR Terhadap ROA (Studi kasus pada Bank Perkreditan Rakyat di Salatiga yang terdaftar di Otoritas Jasa Keuangan Tahun 2011-2015). Among Makarti, 10(1).
Supriantikasari, N., & Utami, E. S. (2019). Pengaruh Return On Assets, Debt To Equity Ratio, Current Ratio, Earning Per Share Dan Nilai Tukar Terhadap Return Saham (Studi Kasus Pada Perusahaan Go Public Sektor Barang Konsumsi Yang Listing Di Bursa Efek Indonesia Periode 2015-2017). Jurnal Riset Akuntansi Mercu Buana, 5(1), 49. https://doi.org/10.26486/jramb.v5i1.814
Syamsuddin. (2013). Pengaruh CAR, NPL, BOPO, LDR, dan NIM Terhadap Profitabilitas (ROA). Business & Management Journal, 2013 10(1):1-14.
Wahyudi, C., & Kartikasari, M. D. (2021). Analisa Rasio Keuangan terhadap Profitabilitas pada Perbankan yang Terdaftar di BEI. Permana: Jurnal
Perpajakan, Manajemen, dan Akuntansi, 13(1), 124-138.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 Journal of Business and Management INABA (JBMI)
This work is licensed under a Creative Commons Attribution-NoDerivatives 4.0 International License.
