Pengaruh Faktor Internal dan Eksternal Terhadap Kinerja Keuangan Bank Bumn di Indonesia: Pendekatan Regresi Panel 2014–2024
DOI:
https://doi.org/10.63607/jcmb.v13i3.22Keywords:
ROA, BI Rate, LDR, NPL, CAR, Ukuran Perusahaan (Size), Regresi Panel, Bank Badan Usaha Milik Negara (BUMN)Abstract
Penelitian ini bertujuan untuk mengevaluasi dampak faktor Internal seperti Loan to Deposit Ratio (LDR), Non-Performing Loan (NPL), Capital Adequacy Ratio (CAR), serta ukuran perusahaan (Size), dan faktor Eksternal yakni BI Rate, terhadap kinerja keuangan bank Badan Usaha Milik Negara (BUMN) yang diukur dengan Return on Assets (ROA). Studi ini juga menganalisis peran Size dalam memperkuat atau memperlemah hubungan antara variabel independen dan ROA. Analisis dilakukan menggunakan pendekatan regresi panel terhadap data dari empat bank BUMN (BRI, BNI, Mandiri, BTN) selama periode 2014–2024. Metode Pooled EGLS dan Fixed Effect Model diterapkan untuk menangkap heterogenitas antarbank. Hasil analisis menunjukkan bahwa BI Rate, LDR, CAR, dan Size berpengaruh signifikan terhadap ROA. BI Rate dan LDR berkontribusi positif, sementara CAR berdampak negatif. Size berpengaruh positif terhadap ROA, namun interaksi BI Rate × Size dan LDR × Size menunjukkan hasil negatif signifikan, mengindikasikan bahwa pengaruh kedua variabel tersebut terhadap profitabilitas melemah pada skala bank yang lebih besar. Temuan ini memberikan kontribusi teoritis dan praktis dalam memahami kinerja perbankan melalui lensa kombinasi faktor Internal dan Eksternal serta karakteristik struktural bank.
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