Tasya Kurnia, Lia Ameliawati, Naila Salsabilla, Najwa Jawas, Syafirah Alawiyah, Fazhar Sumantri

Pengaruh NPL, CAR, Dan NIM Terhadap ROA Pada PT. Bank Mandiri Periode 2000-2024

Introduction

Pengaruh npl, car, dan nim terhadap roa pada pt. Bank mandiri periode 2000-2024. Analisis pengaruh NPL, CAR, dan NIM terhadap ROA pada PT. Bank Mandiri periode 2000-2024. NPL berpengaruh negatif signifikan, CAR & NIM tidak parsial, namun simultan signifikan. Temukan hasilnya di sini.

Abstract

Kinerja keuangan bank dipengaruhi oleh efektivitas pengelolaan risiko kredit, kecukupan modal dan efisiensi pendapatan bunga. Indikator seperti Non-Performing Loans (NPL), Capital Adequacy Ratio (CAR) dan Net Interest Margin (NIM) menjadi faktor penting dalam menentukan Return On Assets (ROA) sebagai ukuran profitabilitas. Penelitian ini bertujuan untuk menganalisis pengaruh NPL, CAR dan NIM terhadap ROA pada PT Bank Mandiri. Metode yang digunakan adalah pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan PT Bank Mandiri selama periode 2000-2024. Analisis dilakukan menggunakan regresi linier berganda dengan bantuan IBM SPSS Versi 26, serta pengujian asumsi klasik (normalitas, multikolinearitas, autokorelasi dan heteroskedastisitas), uji f dan uji t. Hasil penelitian menunjukkan bahwa NPL berpengaruh negatif dan signifikan terhadap ROA, sementara CAR dan NIM tidak berpengaruh secara signifikan secara parsial. Namum, secara simultan ketiga variabel tersebut berpengaruh signifikan terhadap ROA. Nilai Adjusted R Square sebesar 0,480 menunjukkan bahwa 48% variasi ROA dijelaskan oleh NPL, CAR dan NIM. Temuan ini menegaskan pentingnya pengendalian risiko kredit dan efisiensi pengelolaan permodalam dalam meningkatkan profitabilitas bank.

Review

This study investigates the crucial factors influencing the profitability of PT Bank Mandiri, a significant player in the Indonesian banking sector, over an extensive period from 2000 to 2024. The research focuses on the impact of Non-Performing Loans (NPL), Capital Adequacy Ratio (CAR), and Net Interest Margin (NIM) on Return On Assets (ROA). The chosen variables are highly relevant to banking operations, reflecting credit risk, capital strength, and operational efficiency, all of which are critical determinants of financial performance. The clear objective and the relevance of the topic to both academic understanding and practical bank management are notable strengths of this research. The methodology employs a quantitative approach using secondary annual financial data, a suitable design for analyzing financial trends over time. The application of multiple linear regression analysis with IBM SPSS Version 26, complemented by standard classical assumption tests (normalitas, multikolinearitas, autokorelasi, and heteroskedastisitas), ensures the robustness of the statistical model. The findings reveal a significant negative relationship between NPL and ROA, affirming the critical role of credit risk management. Interestingly, CAR and NIM were found to be individually insignificant, although all three variables together demonstrated a significant simultaneous influence on ROA. The Adjusted R-squared of 0.480 indicates that a substantial portion, though not all, of ROA's variation is explained by these factors, reinforcing their collective importance. While the study provides valuable insights into PT Bank Mandiri's profitability dynamics, certain aspects warrant further discussion. The individual insignificance of CAR and NIM on ROA, despite their theoretical prominence in banking literature, is a curious finding that could benefit from deeper qualitative exploration or a more nuanced interpretation within the context of Bank Mandiri's specific operational environment or regulatory landscape. Future research might consider expanding the scope to a panel data analysis across multiple Indonesian banks to enhance generalizability, or exploring other potential mediating or moderating variables that could influence the relationship between CAR/NIM and ROA. Nevertheless, this research effectively highlights the persistent importance of credit risk control and efficient capital management as foundational pillars for sustaining bank profitability.

Full Text

Comments

You need to be logged in to post a comment.