Pengaruh Likuiditas, Permodalan, Kualitas Kredit, dan Pertumbuhan Kredit Terhadap Kinerja Bank dengan Efisiensi BOPO sebagai Variabel Mediasi (Studi pada Bank yang Terdaftar di BEI Tahun 2014–2024)
DOI:
https://doi.org/10.63607/jcmb.v13i4.42Keywords:
Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Loan Growth, BOPO, Return on Assets (ROA), Efisiensi, PerbankanAbstract
Penelitian ini bertujuan untuk menganalisis pengaruh Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), dan Loan Growth terhadap kinerja bank yang diukur melalui Return on Assets (ROA), serta menguji peran efisiensi operasional (BOPO) sebagai variabel mediasi. Studi ini menggunakan data sekunder dari laporan tahunan bank-bank yang terdaftar di Bursa Efek Indonesia (IDX) periode 2014–2024. Metode analisis menggunakan regresi data panel serta uji mediasi dengan pendekatan Sobel Test untuk mengetahui signifikansi pengaruh tidak langsung. Hasil penelitian menunjukkan bahwa secara simultan, variabel LDR, CAR, NPL, dan Loan Growth memiliki pengaruh signifikan terhadap BOPO. Secara parsial, NPL dan BOPO berpengaruh negatif signifikan terhadap ROA, sedangkan Loan Growth berpengaruh positif signifikan terhadap ROA. Sementara itu, LDR dan CAR tidak menunjukkan pengaruh signifikan terhadap ROA. Uji mediasi membuktikan bahwa BOPO berperan sebagai mediator yang signifikan dalam hubungan NPL terhadap ROA, tetapi tidak berhasil memediasi pengaruh LDR, CAR, dan Loan Growth terhadap ROA. Temuan ini menegaskan pentingnya pengendalian risiko kredit (NPL) dan peningkatan efisiensi operasional (BOPO) sebagai strategi utama untuk mempertahankan dan meningkatkan profitabilitas perbankan.
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