The Effect of Loan to Deposit Ratio and Non - Performing Loan on Return on Assets in State - Owned Banks Listed on The Indonesia Stock Exchange
DOI:
https://doi.org/10.63607/jcmb.v14i4.98Keywords:
Loan to Deposit Ratio, Non-Performing Loans, Return on AssetsAbstract
Bank memiliki peran penting sebagai lembaga intermediasi keuangan dengan menjalankan fungsi intermediasi melalui penghimpunan dan penyaluran dana dalam bentuk kredit dan investasi. Kinerja keuangan mencerminkan keberhasilan suatu organisasi serta menunjukkan hasil yang dicapai melalui kegiatan operasionalnya. Salah satu indikator penting dalam menilai kinerja keuangan dan tingkat kesehatan keuangan bank secara keseluruhan adalah Return on Assets (ROA). ROA merupakan rasio profitabilitas yang digunakan untuk mengukur efektivitas bank dalam memanfaatkan seluruh aset yang dimiliki untuk menghasilkan laba. Semakin tinggi ROA menunjukkan semakin efisien pengelolaan aset dan semakin baik kinerja keuangan bank.
Terdapat berbagai faktor internal dan eksternal yang dapat memengaruhi ROA. Di antara faktor internal tersebut, Loan to Deposit Ratio (LDR) dan Non-Performing Loans (NPL) merupakan indikator penting yang dapat memengaruhi profitabilitas bank. Oleh karena itu, penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Loan to Deposit Ratio dan Non-Performing Loans terhadap Return on Assets.
Penelitian ini menggunakan pendekatan kuantitatif dengan desain deskriptif-verifikatif. Sampel dipilih menggunakan metode purposive sampling berdasarkan kriteria yang telah ditentukan, yaitu empat bank umum milik negara yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2015–2024. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan yang dipublikasikan oleh bank-bank yang menjadi sampel penelitian.
Hasil penelitian menunjukkan bahwa Loan to Deposit Ratio tidak berpengaruh signifikan terhadap Return on Assets. Sebaliknya, Non-Performing Loans berpengaruh negatif dan signifikan terhadap Return on Assets. Selain itu, hasil pengujian secara simultan menunjukkan bahwa Loan to Deposit Ratio dan Non-Performing Loans secara bersama-sama berpengaruh signifikan terhadap Return on Assets.
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