ANALISIS PENGARUH NON-PERFORMING LOAN (NPL), LOAN TO DEPOSIT RATIO (LDR), DAN BEBAN OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) TERHADAP LABA SETELAH PAJAK PT BPR Bank Jogja (Perseroda) Periode 2019-2023

Esther Neva Carlayana, Dra. Sufitri, M.M.

2025 | Tugas Akhir | D4 PERBANKAN

Penelitian ini berjudul "Analisis Pengaruh Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), dan Beban Operasional Pendapatan Operasional (BOPO) terhadap laba setelah pajak PT BPR Bank Jogja (Perseroda) Periode 2019-2023". Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), dan Beban Operasional Pendapatan Operasional (BOPO) terhadap laba setelah pajak, serta menentukan variabel yang paling dominan dalam memengaruhi laba. Penelitian menggunakan metode deskriptif kuantitatif dengan sumber data sekunder dari laporan tahunan PT BPR Bank Jogja (Perseroda) dan publikasi Otoritas Jasa Keuangan (OJK) selama periode 2019-2023.

Hasil analisis menunjukkan persamaan regresi:

Y= 59,980-0,886 NPL+0,102 LDR-0,666 BOPO

Berdasarkan hasil tersebut, diketahui bahwa variabel NPL dan BOPO berpengaruh negatif terhadap laba setelah pajak, sedangkan LDR berpengaruh positif. Nilai koefisien determinasi sebesar 99,4% menunjukkan bahwa ketiga variabel tersebut secara bersama-sama mampu menjelaskan hampir seluruh variasi laba setelah pajak. Namun, secara statistik, NPL, LDR, dan BOPO tidak memiliki pengaruh signifikan terhadap laba, baik secara parsial maupun simultan. Di antara ketiga variabel, BOPO merupakan faktor yang paling dominan dalam memengaruhi laba setelah pajak PT BPR Bank Jogja (Perseroda) selama periode penelitian

This study, titled "Analysis of the Effect of Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), and Operating Expenses Operating Income (BOPO) on profit after tax of PT BPR Bank Jogja (Perseroda) Period 2019-2023", aims to examine the influence of Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), and Operating Expenses Operating Income (BOPO) on profit after tax, and to identify the most dominant factor affecting it. The research employs a descriptive quantitative method, using secondary data from annual reports of PT BPR Bank Jogja (Perseroda) and publications from the Financial Services Authority (OJK) for the years 2019-2023.

The regression analysis produced the following model:

Y=59,980-0,886 NPL}+0,102 LDR-0,666 BOPO

The result indicate that NPL and BOPO negatively correlate with profit after tax, while LDR has a positive relationship. The coefficient of determination is 99,4%, suggesting that the three variabels jointly explain almost all variations in profit after tax. Despite this, NPL,LDR, and BOPO do not have a statistically significant effect on profit, either individually or collectively. Among the three, BOPO is the most dominant factor influencing profit after tax durung the study period.

Kata Kunci : Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), Beban Operasional Pendapatan Operasional (BOPO), Laba Setelah Pajak.