PENGARUH NON PERFORMING LOAN (NPL), LOAN TO DEPOSIT RATIO (LDR), DAN BEBAN OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) TERHADAP PROFITABILITAS (ROA) PADA BANK KATEGORI KBMI III DI MASA TRANSISI EKONOMI

Diva Ristanti, Saiqa Ilham Akbar BS., S.E., M.Sc.

2026 | Tugas Akhir | D4 PERBANKAN

Penelitian ini bertujuan untuk mengetahui pengaruh Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), dan Beban Operasional Pendapatan Operasional (BOPO) terhadap Profitabilitas (ROA) Pada Bank Kategori KBMI III di Masa Transisi Ekonomi pada Periode 2020-2024. Penelitian ii menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan bank. Sampel dipilih dengan teknik purposive sampling, dengan perolehan sampel sebanyak 10 bank yang memenuhi kriteria penelitian. Anaisis data dilakukan dengan menggunakan regresi linier data panel untuk menguji hubungan antar variabel independen dan pengaruhnya terhadap variabel dependen, yaitu profitabilitas dengan indikator Return on Assets (ROA). Hasil penelitian secara simultan (uji F) menujukkan bahwa NPL, LDR, dan BOPO memiliki pengaruh yang signifikan terhadap profitabilitas (ROA). Sedangkan secara parsial (uji t) menunjukkan bahwa  NPL dan BOPO memiliki pengaruh yang negatif signifikan terhadap profitabilitas (ROA). Sementara LDR tidak memiliki pengaruh signifikan terhadap profitabilitas (ROA). Hasil uji derajat determinasi (Adjused R Square) dalam model regresi adalah sebesar 0,8606. Hal ini menunjukkan bahwa besar pengaruh variabel independen yaitu NPL, LDR, dan BOPO terhadap profitabilitas (ROA) sebesar 86,06% sedangkan 13,94% dipengaruhi oleh faktor-faktor lain di luar penelitian. 

Kata Kunci : Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), Beban Operasional Pendapatan Operasional (BOPO), Return on Assets (ROA)

This study aims to determine the influence of Non-Performing Loans (NPL), Loan to Deposit Ratio (LDR), and Operating Expenses to Operating Income (BOPO) on Profitability (ROA) in KBMI III category banks during the economic transition period of 2020-2024. This research employs a quantitative method using secondary data obtained from bank financial statements. The sample was selected using a purposive sampling technique, resulting in 10 banks that met the research criteria. Data analysis was conducted using panel data linear regression to test the relationship between the independent variables and their impact on the dependent variable, profitability, as measured by the Return on Assets (ROA) indicator. The simultaneous test results (F-test) indicate that NPL, LDR, and BOPO have a significant effect on profitability (ROA). Partially (t-test), the results show that NPL and BOPO have a significant negative effect on profitability (ROA), while LDR does not have a significant effect on profitability (ROA). The coefficient of determination (Adjusted R Square) in the regression model is 0.8606. This indicates that the independent variables (NPL, LDR, and BOPO) account for 86.06% of the variance in profitability (ROA), while the remaining 13.94% is influenced by other factors outside the scope of this study.

Keywords: Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), Operating Expenses to Operating Income (BOPO), Return on Assets (ROA)

Kata Kunci : Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), Operating Expenses to Operating Income (BOPO), Return on Assets (ROA)