PENGARUH NET INTEREST MARGIN, CAPITAL ADEQUACY RATIO, DAN OPERATING EXPENSES TO OPERATING INCOME TERHADAP RETURN ON ASSETS PADA BANK UMUM KONVENSIONAL TERDAFTAR DI BEI

KRISHNA WIDWI AIYUB ILLYASA, . (2026) PENGARUH NET INTEREST MARGIN, CAPITAL ADEQUACY RATIO, DAN OPERATING EXPENSES TO OPERATING INCOME TERHADAP RETURN ON ASSETS PADA BANK UMUM KONVENSIONAL TERDAFTAR DI BEI. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh Net Interest Margin (NIM), Capital Adequacy Ratio (CAR), dan Biaya Operasional terhadap Pendapatan Operasional (BOPO) terhadap Return on Assets (ROA) dengan menyertakan ukuran bank (SIZE) sebagai variabel kontrol. Latar belakang penelitian ini didasarkan pada urgensi mengidentifikasi determinan profitabilitas perbankan di tengah fase normalisasi kebijakan moneter pascapandemi. Fokus analisis diarahkan pada bank umum konvensional yang terdaftar di Bursa Efek Indonesia selama periode 2022–2024. Dengan menggunakan pendekatan kuantitatif dan teknik purposive sampling, penelitian ini melibatkan 18 bank sebagai sampel dengan total 216 observasi panel berbasis laporan keuangan kuartalan. Analisis data dilakukan melalui regresi data panel dengan model Fixed Effect (FEM) yang dipilih berdasarkan hasil uji Chow dan uji Hausman. Untuk menjamin konsistensi estimasi terhadap indikasi masalah heteroskedastisitas dan autokorelasi yang ditemukan dalam uji asumsi klasik, model dikoreksi menggunakan pendekatan cluster-robust standard errors. Hasil penelitian menunjukkan bahwa NIM berpengaruh positif signifikan terhadap ROA dengan nilai koefisien sebesar 0,1188 (p>t 0,002) dan CAR juga menunjukkan pengaruh positif signifikan dengan koefisien sebesar 0,0103 (p>t 0,001). Sebaliknya, variabel BOPO terbukti berpengaruh negatif signifikan terhadap ROA dengan koefisien sebesar -0,0745 (p>t 0,000) dan bertindak sebagai faktor determinan yang paling dominan dalam memengaruhi profitabilitas bank berdasarkan nilai t-statistik absolutnya (24,54). Selain itu, variabel kontrol SIZE ditemukan berpengaruh positif signifikan dengan koefisien 1,3198 (p>t 0,000). Model regresi memiliki kemampuan eksplanasi yang sangat kuat dengan nilai Adjusted R-Squared sebesar 0,8943. Temuan ini menegaskan bahwa profitabilitas bank sangat bergantung pada tingkat efisiensi operasional, optimalisasi margin bunga, kekuatan struktur permodalan, serta skala usaha. Implikasi praktis penelitian ini menyarankan manajemen perbankan untuk memprioritaskan strategi peningkatan efisiensi biaya operasional (BOPO) sebagai penggerak profitabilitas yang paling dominan guna menjaga keberlangsungan kinerja laba yang sehat dan berkelanjutan. ***** This study aims to empirically examine the effect of Net Interest Margin (NIM), Capital Adequacy Ratio (CAR), and Operating Expenses to Operating Income (BOPO) on Return on Assets (ROA), while incorporating bank size (SIZE) as a control variable. The background of this research is driven by the urgency to identify the determinants of banking profitability during the post-pandemic monetary policy normalization phase. The analysis focuses on conventional commercial banks listed on the Indonesia Stock Exchange for the 2022–2024 period. Employing a quantitative approach and a purposive sampling technique, this study includes 18 banks as the sample, yielding a total of 216 panel observations based on quarterly financial statements. Data analysis was conducted using panel data regression with the Fixed Effect Model (FEM), which was selected based on the results of the Chow and Hausman tests. To ensure estimation consistency against indicators of heteroskedasticity and autocorrelation found in the classical assumption tests, the model was corrected using the cluster-robust standard errors approach. The results indicate that NIM has a significant positive effect on ROA, with a coefficient value of 0.1188 (p>t 0.002), and CAR also shows a significant positive effect with a coefficient of 0.0103 (p>t 0.001). Conversely, the BOPO variable is proven to have a significant negative effect on ROA, with a coefficient of -0.0745 (p>t 0.000), and acts as the most dominant determinant influencing bank profitability based on its absolute t-statistic value (24.54). In addition, the control variable SIZE is found to have a significant positive effect with a coefficient of 1.3198 (p>t 0.000). The regression model exhibits an exceptionally strong explanatory power, with an Adjusted R-Squared value of 0.8943. These findings confirm that bank profitability highly depends on the level of operational efficiency, optimization of interest margins, robust capital structure, and business scale. The practical implications of this study suggest that banking management should prioritize strategies to enhance operational cost efficiency (BOPO) as the most dominant driver of profitability to maintain a healthy and sustainable earnings performance.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Puji Yuniarti, S.E., M.M. ; 2). Destria Kurnianti, S.E., M.Sc.
Subjects:	Manajemen > Manajemen , Business
Divisions:	FE > S1 Manajemen
Depositing User:	Users 35253 not found.
Date Deposited:	05 Aug 2026 02:27
Last Modified:	05 Aug 2026 02:27
URI:	http://repository.unj.ac.id/id/eprint/68359

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