DETERMINAN EFISIENSI PERBANKAN DI INDONESIA

Authors

  • Vivi Indrianni Universitas Pekalongan
  • Situi Nurhayati UNIVERSITAS PEKALONGAN

Keywords:

Non Performing Loans (NPL), Loan To Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Return On Assets (ROA), Net Interest Margin (NIM) and Operating Costs And Operating Income (BOPO)

Abstract

This study aims to determine the effect of non-performing loans (NPL), loan to deposit ratio (LDR), capital adequacy ratio (CAR), return on assets (ROA), and net interest margin (NIM) on operating costs and operating income (BOPO) in public banking companies. The samples used in this study were banking companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The number of samples used was 24 companies taken using the purposive sampling method. The analysis method of this study uses multiple linear regression with the SPSS 20 program which has previously passed the classical assumption test. The results of this study indicate that non-performing loans (NPL) have a positive and significant effect on operating costs and operating income (BOPO), loan to deposit ratio (LDR) has a positive and insignificant effect on operating costs and operating income (BOPO), capital adequacy ratio (CAR) has a negative and insignificant effect on operating costs and operating income (BOPO), return on assets (ROA) has a negative and significant effect on operating costs and operating income (BOPO), net interest margin (NIM) has a positive and significant effect on operating costs and operating income (BOPO).

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Additional Files

Published

2025-05-30

How to Cite

Indrianni, V., & Nurhayati, S. (2025). DETERMINAN EFISIENSI PERBANKAN DI INDONESIA. Journal of Accounting and Management’s Student, 2(1). Retrieved from https://journals.unikal.ac.id/index.php/jams/article/view/339

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Vol. 2 No. 1 (2025): JOURNAL OF ACCOUNTING AND MANAGEMENTS STUDENT

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