Pengaruh Capital Adequacy Ratio (CAR), Biaya Operasional pada Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR), dan Non Performing Loan (NPL) terhadap Return on Asset (ROA) dengan Net Interest Margin (NIM) sebagai Variabel Intervening pada Bank BUMN Tahun 2014-2022

Abstract

This research aims to determine whether the Capital Adequacy Ratio, Operating expenses to Operational Income, Loan to Deposit Ratio, and Non-Performing Loans on Return On Assets. In additon, this research also aims to determine whether Net Interest Margin is able to intervening the effect of Capital Adequacy Ratio, Operational Costs to Operating Income, Loan to Deposit Ratio, Non-Performing Loans on Return On Assets in State-Owned Bank Companies 2014-2022 period. The research design carried out is causal associative research which is carried out using a quantitative approach. The population used in this research is BUMN Bank Companies for the 2014-2022 period. By using purposive sampling technique. The data analysis techniques used are multiple linear regression analysis and interaction tests which is carried out with the help of SPSS software. The results found in this research indicate that partially NPL has a negative and significant effect on NIM. CAR has a significant positive effect on NIM. BOPO and LDR have no effect on NIM. Then, CAR and BOPO have a significant negative effect on ROA. LDR has a positive significant effect on ROA. NPL has no effect on ROA. Meanwhile, the results of testing the intervening variables show that the Net Interest Margin is unable to moderate the effect of the Capital Adequacy Ratio, Operational expeses to Operational Income, Loan to Deposit Ratio, and Non-Performing Loans on Return On Assets at State-Owned Banks in 2014-2022.