Adiwinata, Adiwinata (2024) Pengaruh Capital Adequacy Ratio (CAR), Non Performing Loan (NPL) dan Biaya Operasional pada Pendapatan Operasional (BOPO) Terhadap Return on Equity (ROE) di Perusahaan Perbankan Tahun 2023. Masters thesis, Universitas Tarumanagara.

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Abstract

Tujuan dari penelitian ini adalah menganalisis pengaruh Capital Adequacy
Ratio (CAR), Non Performing Loan (NPL) dan Biaya Operasional terhadap
Pendapatan Operasional (BOPO) terhadap Return on Equity (ROE) pada perusahaan
perbankan di tahun 2023. Penelitian ini menggunakan metode purposive sampling
dengan sampel yang terdiri dari beberapa perusahaan perbankan yang
mempublikasikan laporan keuangan mereka di Bursa Efek Indonesia pada tahun 2023.
Jenis penelitian ini merupakan metode purposive sampling. Sampel pada
penelitian ini adalah beberapa perusahaan perbankan tahun 2023 yang
mempublikasikan laporan keuangannya di bursa efek indonesia tahun 2023. Metode
analisis yang digunakan yaitu menggunakan analisis deskriftif, uji asumsi klasik dan
regresi linear berganda yang diolah dengan bantuan aplikasi Statistical Program for
Social Science (SPSS) versi 22 yang diakses melalui portal resmi www.idx.co.id.
Hasil penelitian menunjukkan bahwa Capital Adequacy Ratio (CAR) dan
Non-Performing Loan (NPL) memiliki pengaruh negatif terhadap Return on Equity
(ROE). Namun, pengaruh Non-Performing Loan (NPL) tidak signifikan. Di sisi lain,
Capital Adequacy Ratio (CAR) dan Biaya Operasional terhadap Pendapatan
Operasional (BOPO) memiliki pengaruh signifikan terhadap ROE. Temuan ini
memberikan masukan penting bagi manajemen bank dan para pemangku kepentingan
untuk meningkatkan kinerja keuangan melalui efisiensi operasional, pengelolaan
modal, dan mitigasi risiko kredit.
Kata Kunci: Capital Adequacy Ratio (CAR) ,Biaya Operasional terhadap
Pendapatan Operasional (BOPO), Non-Performing Loan (NPL), Return on Equity
(ROE)

This study aims to analyze the impact of competence, the effect of Capital
Adequacy Ratio (CAR), Net Performing Loan (NPL) and Operating Costs to
Operating Income (BOPO) to Return on Equity (ROE) in banking companies in 2023.
This study uses a purposive sampling method with a sample consisting of several
banking companies that publish their financial statements on the Indonesia Stock
Exchange in 2023.
This type of research is a purposive sampling method. The samples in this
study were several banking companies in 2023 that published their financial reports
on the Indonesian stock exchange in 2023. The analysis method used is using
descriptive analysis, classical assumption test and multiple linear regression which
is processed with the help of the Statistical Program for Social Science (SPSS) version
22 application which is accessed through the official portal www.idx.co.id.
The results showed that the Capital Adequacy Ratio (CAR) and NonPerforming

Loan (NPL) had a negative influence on Return on Equity (ROE).
However, the effect of Non-Performing Loan (NPL) is not significant. On the other
hand, Capital Adequacy Ratio (CAR) and Operating Expenses to Operating Income
(BOPO) have a significant influence on ROE. These findings provide important
insights for bank management and stakeholders to improve financial performance
through operational efficiency, capital management, and credit risk mitigation.
Keywords: Capital Adequacy Ratio (CAR), Operating Expenses to Operating Income
Ratio (BOPO), Non-Performing Loan (NPL), Return on Equity (ROE).

Item Type: Thesis (Masters)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 02 May 2025 03:26
Last Modified: 02 May 2025 03:26
URI: https://repotest.untar.ac.id/id/eprint/46456

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