Pengaruh Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) dan Non-Performing Loan (NPL) Terhadap Return on Assets (ROA)
DOI:
https://doi.org/10.38035/jafm.v6i3.2132Keywords:
Capital Adequacy Ratio, Loan to Deposit Ratio, Non Performing Loan (NPL), Return On Assets, Rural BankAbstract
Penelitian ini memiliki tujuan guna menganalisis pengaruh Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), dan Non-Performing Loan (NPL) terhadap Return on Assets (ROA) pada PT. BPR Siliwangi Tasikmalaya. Latar belakang penelitian ini adalah adanya fluktuasi ROA yang mengindikasikan permasalahan profitabilitas perbankan, sehingga perlu dianalisis faktor-faktor yang memengaruhinya. Metode kajian yang dipakai ialah explanatory research dengan pendekatan kuantitatif. Sampel penelitian yakni 48 laporan keuangan triwulanan PT. BPR Siliwangi Tasikmalaya periode 2013-2024 dengan teknik sampling jenuh (sensus). Analisis data dilakukan memakai analisis regresi linier berganda yang didukung uji asumsi klasik, uji F, dan uji t. Hasil kajian memperlihatkan kalau secara parsial, Capital Adequacy Ratio (CAR) punya pengaruh positif dan sig pada ROA, serta Loan to Deposit Ratio (LDR) punya pengaruh positif dan sig pada ROA. Sementara itu, Non-Performing Loan (NPL) ditemukan tidak punya pengaruh secara langsung dan signifikan pada ROA. Kesimpulannya adalah kecukupan modal dan pengelolaan likuiditas menjadi faktor krusial untuk meningkatkan profitabilitas perusahaan, sedangkan dampak kredit bermasalah tidak signifikan secara statistik pada model kajian ini.
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