PENGARUH RASIO NPL, BOPO, LDR, DAN CAR TERHADAP KINERJA KEUANGAN (ROA) PERBANKAN UMUM KONVENSIONAL YANG TERDAFTAR DI BEI PERIODE 2021-2025

Rima Yulisa (2026) PENGARUH RASIO NPL, BOPO, LDR, DAN CAR TERHADAP KINERJA KEUANGAN (ROA) PERBANKAN UMUM KONVENSIONAL YANG TERDAFTAR DI BEI PERIODE 2021-2025. PROGRAM STUDI SARJANA MANAJEMEN FAKULTAS HUMANIORA UNIVERSITAS SARI MULIA BANJARMASIN 2026.

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Abstract

The Effect of NPL, BOPO, LDR, and CAR Ratios on Financial Performance (ROA) of Conventional Commercial Banks Listed on the Indonesia Stock Exchange During the 2021–2025 Period Rima Yulisa¹*, Elma Abnaina2, Reistiawati Utami3, Yusri Yusri4 1,2,3Program Studi Sarjana Manajemen, Fakultas Humaniora, Universitas Sari Mulia, Banjarmasin, Kalimantan Selatan, Indonesia 4Program Studi Sarjana Akuntansi, Fakultas Humaniora, Universitas Sari Mulia, Banjarmasin, Kalimantan Selatan, Indonesia Email: rimayulisa38 @gmail.com ABSTRACT Background: Financial performance is an important indicator for assessing a bank’s ability to generate profits. Financial performance can be influenced by various financial ratios, including Non-Performing Loan (NPL), Operating Expenses to Operating Income (BOPO), Loan to Deposit Ratio (LDR), and Capital Adequacy Ratio (CAR). Objective: This study aims to analyze the effect of NPL, BOPO, LDR, and CAR on financial performance (ROA) of conventional commercial banks listed on the Indonesia Stock Exchange during the 2021–2025 period. Method: This study employed a quantitative approach with an associative research design. Data were collected through documentation of annual financial statements. The sample was selected using purposive sampling, resulting in 17 banks with 85 observations. Data were analyzed using multiple linear regression with the assistance of IBM SPSS Statistics 26. Results: The t-test results show that BOPO has a negative and significant effect on ROA, while NPL, LDR, and CAR have no significant effect on ROA. The F-test results indicate that NPL, BOPO, LDR, and CAR simultaneously have a significant effect on ROA. Conclusion: BOPO is an important factor affecting the financial performance of banks, while NPL, LDR, and CAR do not have a partial significant effect. However, simultaneously, the four variables have a significant effect on ROA.

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