PENGARUH NON PERFORMING LOAN (NPL) DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP RETURN ON ASSETS (ROA) PADA PERBANKAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2025

Novia Rahmawati; Siti Fatonah; Leni Triana

doi:10.53363/yud.v6i2.210

Authors

Novia Rahmawati Universitas Bina Bangsa
Siti Fatonah Universitas Bina Bangsa
Leni Triana Universitas Bina Bangsa

DOI:

https://doi.org/10.53363/yud.v6i2.210

Keywords:

Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), Return On Assets (ROA)

Abstract

This study aims to determine the effect of Non-Performing Loan (NPL) and Loan to Deposit Ratio (LDR) on Return On Assets (ROA) in State-Owned Banks listed on the Indonesia Stock Exchange during the 2016–2025 period.

The research method used in this study is causal associative research with a quantitative approach. The sampling technique employed was saturated sampling, resulting in 40 research data samples. The data used were secondary data obtained from the annual reports of State-Owned Banks listed on the Indonesia Stock Exchange (IDX) for the 2016–2025 period, which were accessed through the official websites of each bank. The data were analyzed using SPSS version 26 software.

The results of the t-test (partial) indicate that Non-Performing Loan (NPL) has a negative and significant effect on Return On Assets (ROA), as evidenced by the value of tcount > ttable, -5.576 > -2.024 with a significance value of 0.00 < 0.05. Loan to Deposit Ratio (LDR) also has a negative and significant effect on Return On Assets (ROA), as evidenced by the value of tcount > ttable, -2.503 > -2.024 with a significance value of 0.01 < 0.05. Furthermore, the results of the F-test (simultaneous) show that Non-Performing Loan (NPL) and Loan to Deposit Ratio (LDR) simultaneously have a significant effect on Return On Assets (ROA), as evidenced by the value of Fcount > Ftable, 21.832 > 3.25 with a significance value of 0.00 < 0.05.

The conclusion of this study shows that, partially, Non-Performing Loan (NPL) has a negative and significant effect on Return On Assets (ROA), and Loan to Deposit Ratio (LDR) also has a negative and significant effect on Return On Assets (ROA). Simultaneously, Non-Performing Loan (NPL) and Loan to Deposit Ratio (LDR) have a significant effect on Return On Assets (ROA).

Downloads

Download data is not yet available.

References

Astuti, Eni Fuji., Rahmi Hermawati., Rima Handayani. 2023. Pengaruh Capital Adequancy Ratio dan Loan to Deposit Ratio (LDR) terhadap Return On Asset (ROA). SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines. Vol.6, No 1.

Fietroh, Muhammad Nur & Ika Fitriyani. 2022. Pengaruh Debt to Equity, Non Performing Loan dan Biaya Operasional Pendapatan Operasional Terhadap Return On Asset Pada Bank PT.Pengadaian (Persero). Jurnal Ilmiah Manajemen dan Bisnis. Vol.7, No.2.

Humairoh, Syirin & Rachma Agustina. 2022. Pengaruh CAR, NPL, dan LDR terhadap Profitabilitas (Studi Empiris pada Perbankan yang Terdaftar di Bursa Efek Indonesia Selama Periode 2016-2018. JFAS : Journal of Finance and Acounting Studies. Vol.4, No.1.

Kirana, Pitaloka Andry dan Dwi Eko Waluyo. 2022. Pengaruh NPL, LDR, BOPO terhadap ROA Pada Bank Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2021. Jurnal CAPITAL. Vol.4, No.2.

Kuncoro, Anis Meliani., Ahmad Jauhari., Eko Widodo. 2022. Analisis Non Performing Loan (NPL) dan Return On Asset (ROA) Sebagai Alat Menilai Tingkat Kesehatan Bank. Jurnal Cendakia Kenangan. Vol.1, No.2.

Lafau, Selvia.S., Erasma F. Zalogo., Melidar Harita. 2021. Analisis Return On Asset (ROA) dan Return On Equity (ROE) Pada PT. Pos Indonesia (Persero) Tahun 2016-2018. Balance : Jurnal Riset Akuntansi dan Bisnis. Vol.4, No.1.

Nurfitriani, Ika. 2021. Pengaruh Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), dan Loan to Deposit Ratio (LDR) Terhadap Return On Asset (ROA) Pada PT Bank Muamalat Indonesia. Jurnal At-Tawil. Vol.03, No.1.

Rahmawati, Rini Wilda., Sri Zulaihati., Achmad Fauzi. 2021. Pengaruh LDR, NPL, dan Ukuran Perusahaan terhadap Profitabilitas (ROA) pada Bank yang Terdaftar di Otoritas Jasa Keuangan. Jurnal Akuntansi, Perpajakan dan Auditing. Vol.2, No.2.

Rahmi, Palupi Permata & Listi Herlina. 2021. Pengaruh CAR, NPL, BOPO, NIM, LDR terhadap ROA Pada Pt Bank Tabungan Negara Tbk Periode 2008-2020. Jurnal Ekonomi : Journal of Economic. Vol.12, No.1.

Ramadanti, Fifi dan Eni Setyowati. 2022. Pengaruh NPL, LDR, BOPO dan NIM terhadap ROA Pada PT. Bank Mandiri (Persero) Tbk Tahun 2013-2021. Jurnal Ekombis Review, Vol.10, No.2.

Rerung, Rahadi. 2022. Analisis Pengaruh Capital Adequacy Ratio (CAR), Operational Efficiency (BOPO), dan Loan to Deposit Ratio (LDR) terhadap Return On Asset (ROA), (Studi Kasus pada BPR di Kota Jayapura). Jurnal Ekonomi dan Bisnis. Vol.13, No.2.

Sadi’yah, Yeni Siti Halimatus., Muhamad Umar Mai., Rosma Pakpahan. 2021. Pengaruh LDR, BOPO, dan NPL terhadap ROA pada BUSN Devisa Terdaftar di BEI Periode 2014-2018. Indonesian Journal of Economics and Management. Vol.1, No.02.

Septiana, Bela & Sri Rahayuningsih. 2023. Analisis Perbandingan Tingkat Kesehatan Bank Menggunakan Metode Risk-Based Rating (RBBR) Studi Pada Bank Milik Pemerintah Pusat Periode 2018-2022. JRIME : JURNAL RISET MANAJEMEN DAN EKONOMI. Vol.1, No.4

Silvia, Dewi & Nur Salma. 2021. Pengaruh NPL, LDR, BOPO terhadap ROA Dengan NIM Sebagai Variabel Intervening. Jurnal Pionir LPPM universitas Asahan. Vol.7, No.1.

Tahu, Gregorius Paulus., Ni Luh Gede Saputri Dewi., I Gst. Ngr Bagus Gunadi. 2023. Pengaruh Capital Adequacy Ratio (CAR), Non Performing Loan (NPL) dan Loan To Deposit Ratio (LDR) terhadap Profitabilitas pada Perusahaan Perbankan di Bursa Efek Indonesia. JIIP (Jurnal Ilmiah Ilmu Pendidikan). Vol.6, No.9.

Widyastuti, Pricilla Febryanti & Nur Aini. 2021. Pengaruh CAR, NPL, LDR terhadap Profitabilitas Bank (ROA) Tahun 2017-2019. JIMAT (Jurnal Mahasiswa Akuntansi). Vol.12, No.03.