Determinasi Return on Assets Perbankan: Pengaruh Loan to Deposit Ratio, Capital Adequancy Ratio dan Non- Performing Loan dengan Moderasi Ukuran Bank Pada Perusahaan yang Terdaftar di BEI
DOI:
https://doi.org/10.38035/jafm.v7i2.3269Keywords:
Return on Assets, Loan to Deposit Ratio, Capital Adequacy Ratio, Non-Perfoming Loan, Bank SizeAbstract
Penelitian ini bertujuan untuk menganalisis pengaruh Loan to Deposit Rasio (LDR), Capital Adequacy Rasio (CAR), dan Non- Perfoming Loan (NPL) terhadap Return on Assets (ROA) dengan Ukuran Bank (Bank Size) sebagai variabel moderasi pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan pendekatan Kuantitatif Asosiatif dengan data sekunder berupa laporan keuangan tahunan bank periode 2020-2024. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dan Moderated Regression Analysis (MRA) dengan bantuan program SPSS. Hasil penelitian menunjukkan bahwa Loan to Deposit Ratio (LDR) dan Capital Adequacy Ratio (CAR) berpengaruh positif dan signifikan terhadap Return on Assets (ROA) sedangkan Non-Perfoming Loan (NPL) berpengaruh negatif dan signifikan terhadap Return on Assets.
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