Determinan Profitabilitas Bank BUMN: Analisis LDR, NPL, CAR dan BOPO
DOI:
https://doi.org/10.54259/akua.v5i4.9166Keywords:
Capital Adequacy Ratio (CAR), Firm Size (Control Variable), Loan to Deposit Ratio (LDR), Non-Performing Loan (NPL), Operating Expenses to Operating Income (BOPO), Return on Assets (ROA)Abstract
This study is motivated by the importance of monitoring financial performance in the banking sector, which is reflected in aspects of intermediation, credit quality, capital adequacy, efficiency, and profitability, as indicated by the indicators published by the Financial Services Authority (OJK). This study aims to analyze the effects of Loan to Deposit Ratio (LDR), Non-Performing Loan (NPL), Capital Adequacy Ratio (CAR), and Operating Expenses to Operating Income (BOPO) on profitability as measured by Return on Assets (ROA), with Firm Size (Ln Assets) as a control variable in conventional banks, particularly state-owned banks. The sample consists of four state-owned banks selected using purposive sampling, resulting in 112 observations. The data were analyzed using panel data regression with the assistance of EViews 13. The results show that LDR has a positive and significant effect on profitability (ROA), NPL has no significant effect on profitability (ROA), CAR has a positive and significant effect on profitability (ROA), while BOPO has a negative and significant effect on profitability (ROA). Meanwhile, Firm Size (Ln Assets) as a control variable has no significant effect on profitability (ROA). Simultaneously, LDR, NPL, CAR, BOPO, and Firm Size have a significant effect on ROA. These findings indicate that the profitability of state-owned banks during the study period was more closely associated with their ability to optimize the intermediation function, maintain adequate capital, and improve operational efficiency, while non-performing loans and firm size did not show a significant effect on profitability.
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