The Effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and Non-Performing Loan (NPL) Against Return on Asset (ROA) With Net Interest Margin (NIM) as an Intervening Variable in BUMN Bank Listed on the Indonesia Stock Exchange 2018-2022
1Gusti Maya Firanti Noor, 2Euphrasia Susy Suhendra
1Student, Faculty of Economics, Gunadarma University, West Java, Indonesia
2Lecturer, Faculty of Economics, Gunadarma University, West Java, Indonesia
https://doi.org/10.47191/jefms/v7-i6-52
ABSTRACT:
This study aims to determine the effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and Non- Performing Loan (NPL) in the Return on Asset (ROA) with Net Interest Margin (NIM) as an Intervening Variable in BUMN Bank Listed on the Indonesia Stock Exchange 2018-2022. The independent variable used in this study is Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and Non-Performing Loan (NPL). The dependent variable used is Return On Asset (ROA). The intervening variable used is Net Interest Margin (NIM). The method used in this study uses nonprobability sampling technique, using secondary and quantitative data. The analysis technique in this research uses Smart PLS 3.0 by analysing the inner model such as the coefficient of determination, hypothesis testing and path analysing. The research show that, CAR has a significant and positive effect on NIM, LDR and NPL have no significant and unidirectional effect on NIM, CAR and LDR have no significant and unidirectional effect on ROA, NPL and NIM have a significant and unidirectional effect on ROA, NIM can mediate the influence of the variable CAR on ROA, NIM cannot mediate the influence of the LDR and NPL variables on ROA.
KEYWORDS:
Capital Adequacy Ratio (CAR), Loan to Deposit (LDR), Non-Performing Loan (NPL), Return on Asset (ROA), Net Interest Margin (NIM)
REFERENCES:
1) Admadja, S. A., Setyowati, S. W., Retnasari, A., & Irianto, M. F. (2023). Pengaruh CAR, LDR Dan NPL Terhadap Profitabilitas (Studi Kasus Pada Bank yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2019-2022). Jurnal Akuntansi Neraca, 1(2), 24–34. https://doi.org/10.59837/jan.v1i2.8
2) Anindiansyah, G., Sudiyanto, B., Puspitasari, E., & Susilawati, Y. (2020). Pengaruh CAR, NPL, BOPO, dan LDR Terhadap ROA Dengan NIM Sebagai Variabel Intervening (Studi Bank yang Go Publik di Bursa Efek Indonesia Periode Tahun 2015-2018. Jurnal Proceeding SENDIU 2020, 560–567.
3) Dewanti, A. S., Rate, P. Van, & Untu, V. N. (2022). Pengaruh Car, Ldr, Npl, Dan Bopo Terhadap Roa Pada Bpr Konvensional Di Surakarta Periode 2015-2020. Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 10(3), 246. https://doi.org/10.35794/emba.v10i3.41956
4) Ghozali, I. (2014). No structural equation modeling, metode alternatif dengan partial least square (PLS) (Edisi 4). Semarang: Badan Penerbit Universitas Diponegoro.
5) Hayyuni, A. (2020). Pengaruh Struktur Modal, Economic Value Added dan Profitabilitas Terhadap Return Saham Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2016-2018. Kumpulan Karya Ilmiah Mahasiswa Fakultas Sosial Sains, 2(02).
6) Humairoh, S., & Agustina, R. (2022). Pengaruh CAR, NPL, dan LDR terhadap Profitabilitas (Studi Empiris pada Perbankan yang Terdaftar di Bursa Efek Indonesia Selama Periode 2016-2018). JFAS : Journal of Finance and Accounting Studies, 4(1), 1–12. https://doi.org/10.33752/jfas.v4i1.340
7) Muhammad Ferly, M., Rinofah, R., & Kusumawardhani, R. (2023). Analisis Pengaruh CAR dan BOPO Terhadap ROA Dengan NIM Sebagai Variabel Intervening Pada PT. Journal Ekombis Review, 11(2), 1207–1220. https://jurnal.unived.ac.id/index.php/er/indexDOI:https://doi.org/10.37676/ekombis.v11i12
8) Purnamasari, P. E., & Renanda, I. I. (2022). Peran Net Interest Margin Dalam Memediasi Hubungan Faktor-Faktor Yang Mempengaruhi Return On Asset. JPS (Jurnal Perbankan Syariah), 3(1), 57–71. https://doi.org/10.46367/jps.v3i1.509
9) Rafinur, A., Arditha, A., & Rusmianto, R. (2023). Pengaruh CAR, LDR, BOPO dan NPL terhadap ROA pada Sektor Perbankan di Bursa Efek Indonesia Periode 2018-2019. Jurnal Ilmiah ESAI, 17(1), 40–56. https://doi.org/10.25181/esai.v17i1.2630
10) Setiyono, T. A., Yuhanum, A., & Wicaksono, S. D. (2023). Pengaruh CAR, NPL Dan BOPO Terhadap ROA Pada Perusahaan Perbankan Yang Terdaftar Di Bei Periode 2018-2020. ProBank, 7(2), 162–172. https://doi.org/10.36587/probank.v7i2.1339
11) Stephani, R., Adenan, M., & Hanim, A. (2017). Analisis Pengaruh Rasio Keuangan Terhadap Kinerja Bank Umum di Indonesia. E-Journal Ekonomi Bisnis Dan Akuntansi, 4(2), 192. https://doi.org/10.19184/ejeba.v4i2.5825
12) Susilawati, S., & Nurulrahmatiah, N. (2021). Pengaruh Non-Performing Loan (NPL) dan Loan to Deposit Ratio (LDR) terhadap Return on Asset (ROA) dengan Net Interest Margin (NIM) sebagai Variabel Mediasi pada Bank BUMN yang Terdaftar di BEI. Jurnal Maksipreneur: Manajemen, Koperasi, Dan Entrepreneurship, 11(1), 69. https://doi.org/10.30588/jmp.v11i1.833
