FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA BANK UMUM KONVENSIONAL DI INDONESIA TAHUN 2020-2024

SAVIRA ANANDA, . (2026) FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA BANK UMUM KONVENSIONAL DI INDONESIA TAHUN 2020-2024. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Studi ini dilaksanakan dengan tujuan untuk menganalisis berbagai faktor yang mempengaruhi tingkat keuntungan bank umum konvensional di Indonesia. Penelitian memakai data sekunder yakni laporan keuangan bank umum konvensional periode 2020–2024 yang dipilih melalui metode purposive sampling. Analisis data dilaksanakan memakai regresi data panel, dibantu oleh perangkat lunak Microsoft Excel dan EViews 13. Temuan studi ini memperlihatkan bahwasanya Net Interest Margin (NIM) dan Total Asset Turnover (TATO) berdampak positif dan signifikan terhadap profitabilitas (ROA). Sebaliknya, Capital Adequacy Ratio (CAR), Biaya Operasional terhadap Pendapatan Operasional (BOPO), dan Non-Performing Loan (NPL) berdampak negatif dan signifikan terhadap profitabilitas (ROA). Sementara itu, Loan to Deposit Ratio (LDR) tidak berdampak signifikan terhadap profitabilitas. Temuan ini menegaskan bahwasanya profitabilitas bank lebih ditentukan oleh efektivitas pengelolaan pendapatan bunga, efisiensi pemanfaatan aset, serta pengendalian biaya operasional dan risiko kredit, dibandingkan dengan tingkat penyaluran kredit. Temuan dari studi ini diharapkan bisa dipakai sebagai acuan bagi manajemen perbankan dan pengembangan kajian empiris di bidang akuntansi keuangan dan perbankan. Kata Kunci: Profitabilitas, NIM, CAR, LDR, BOPO, NPL, TATO ***** This research was conducted with the aim of analyzing various factors that influence the level of profit of conventional commercial banks in Indonesia. This study uses secondary data, namely the financial statements of conventional commercial banks for the 2020–2024 period, selected through a purposive sampling method. Data analysis was conducted using panel data regression, assisted by Microsoft Excel and EViews 13 software. The results of this study indicate that Net Interest Margin (NIM) and Total Asset Turnover (TATO) have a positive and significant influence on profitability (ROA). Conversely, the Capital Adequacy Ratio (CAR), Operating Expenses to Operating Income (BOPO), and Non-Performing Loans (NPL) have a negative and significant influence on profitability (ROA). Meanwhile, the Loan to Deposit Ratio (LDR) does not have a significant influence on profitability. These findings confirm that bank profitability is more determined by the effectiveness of interest income management, asset utilization efficiency, and control of operational costs and credit risk, rather than the level of credit distribution. The findings of this study are expected to be used as a reference for banking management and the development of empirical studies in the fields of financial accounting and banking. Keywords: Profitability, NIM, CAR, LDR, BOPO, NPL, TATO

Item Type:	Thesis (Sarjana)
Additional Information:	1). Diah Armeliza, S.E., M.Ak. ; 2). Dwi Handarini, S.Pd., M.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Savira Ananda .
Date Deposited:	12 Mar 2026 03:39
Last Modified:	12 Mar 2026 03:39
URI:	http://repository.unj.ac.id/id/eprint/66009

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