ANALISIS KINERJA KEUANGAN BPD TERBESAR: PENGARUH RISIKO KREDIT, RISIKO LIKUIDITAS, EFEKTIVITAS, DAN EFISIENSI TERHADAP PROFITABILITAS BANK JAWA BARAT PERIODE 2017–2025
DOI:
https://doi.org/10.11594/untad.jan.8.2.26783Keywords:
ROA, NPL, LDR, NIM, OER, BANK BJBAbstract
This study examines the influence of Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), and Operating Expense Ratio (OER) on Return on Assets (ROA) at Bank BJB during the 2017–2025 period. A quantitative research design with a causal associative approach was employed. The data consist of secondary information drawn from Bank BJB’s quarterly financial reports, comprising 36 observations selected via purposive sampling. Data analysis encompassed descriptive statistics, classical assumption testing, and inferential analysis through multiple linear regression. Given the detection of autocorrelation in the initial model (DW = 0.939), the Cochrane-Orcutt transformation was iteratively applied three times until the final DW value reached 1.802, confirming the absence of autocorrelation. Partial testing (t-test) indicates that NPL has no significant effect on ROA (t = 0.415; sig = 0.681), and LDR likewise fails to demonstrate a significant effect on ROA (t = 0.395; sig = 0.696). By contrast, NIM exhibits a positive and significant effect on ROA (t = 2.700; sig = 0.012), whereas OER shows a negative and significant effect on ROA (t = −16.895; sig < 0.001). Simultaneous testing (F-test) confirms that all four variables jointly exert a significant effect on ROA (F = 140.666; sig < 0.001), with an Adjusted R² of 0.946, indicating that 94.6% of ROA variation at Bank BJB is collectively explained by these four variables, while the remaining 5.4% is attributable to factors outside the model.
Downloads
References
Aditya, M., Almeira, G., Kurniawati, C., Kamiela, I., Lestari, A., & Sumantri, F. (2025). Pengaruh LDR, NPL, dan BOPO pada ROA PT Bank Tabungan Negara periode 2021–2024. IDEI: Jurnal Ekonomi & Bisnis, 6(2), 70–81. https://doi.org/10.38076/ideijeb.v6i2.397
Anggraeni, D., & Citarayani, I. (2022). Pengaruh CAR, NPL, NIM, BOPO, dan LDR terhadap ROA di bank umum konvensional yang terdaftar pada Otoritas Jasa Keuangan periode 2016-2020. Jurnal Indonesia Sosial Teknologi, 3(1), 150-161. https://doi.org/10.59141/jist.v3i01.338
Brigham, E. F., & Houston, J. F. (2019). Fundamentals of financial management (15th ed.). Cengage Learning.
Dari, N. K. P., & Suarjaya, A. A. G. (2025). The effect of NPL, LDR, CAR, NIM, and BOPO on profitability. International Journal of Asian Business and Management, 4(4), 1021-1040. https://doi.org/10.55927/ijabm.v4i4.470
Darmawan, D. (2019). Analisa laporan keuangan bagi manajer keuangan perusahaan. Fakultas Ekonomi dan Bisnis Islam UIN Sunan Kalijaga.
Darmawi, H. (2012). Manajemen perbankan (Cet. 2). PT Bumi Aksara.
Firdaus, M. A. R., & Febriyanti, D. (2025). Pengaruh NIM, BOPO, dan LDR terhadap return on assets pada Bank BJB tahun 2017-2025. eCo-Buss: Economics and Business, 8(1), 831-841. https://doi.org/10.32877/eb.v8i1.2776
Heliani, H., Meliani, S., Hermawan, I., & Herdina, V. (2023). Pengaruh CAR, NPL, NIM, BOPO, size dan LDR terhadap kinerja keuangan di masa pandemi. Akuntansi Dewantara, 7(1), 31-43. https://doi.org/10.26460/ad.v7i1.12748
Ismanto, H., Widiastuti, A., Muharam, H., Pangestuti, I. R. D., & Rofiq, F. (2019). Perbankan dan literasi keuangan. Deepublish.
Kartini, T., & Buchory, H. A. (2025). Pengaruh risiko keuangan yang diproksikan oleh Non-Performing Loan (NPL), Beban Operasional terhadap Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR), dan Net Interest Margin (NIM) terhadap Return on Assets (ROA) pada bank umum di Indonesia periode 2020-2024. COSTING: Journal of Economic, Business and Accounting, 8(6), 4695-4704. https://doi.org/10.31539/dpzpqe05
Kasmir, K. (2019). Analisis laporan keuangan (Edisi revisi, Cetakan ke-12). PT RajaGrafindo Persada.
Otoritas Jasa Keuangan. (2016). Peraturan Otoritas Jasa Keuangan Nomor 4/POJK.03/2016 tentang penilaian tingkat kesehatan bank umum.
Putra, D. P. W. P., & Rahyuda, H. (2021). Pengaruh NIM, LDR, NPL, BOPO terhadap ROA pada bank umum swasta nasional devisa di Indonesia. E-Jurnal Manajemen Universitas Udayana, 10(11), 1181-1200. https://doi.org/10.24843/EJMUNUD.2021.v10.i11.p07
Republik Indonesia. (1998). Undang-Undang Nomor 10 Tahun 1998 tentang perbankan (Lembaran Negara Republik Indonesia Tahun 1998 Nomor 182). Sekretariat Negara.
Rosandy, N., & Sha, T. L. (2022). Pengaruh CAR, NIM, LDR, dan BOPO terhadap ROA pada perbankan di BEI. Jurnal Multiparadigma Akuntansi, IV(4), 1566-1576. https://doi.org/10.24912/jpa.v4i4.21373
Ross, S. A. (1977). The Determination of Financial Structure: The Incentive Signalling Approach. The Bell Journal of Economics, 8(1), 23-40. https://doi.org/10.2307/3003485
Rustiana, S. H., Maryati, M., & Dyarini, D. (2022). Analisis laporan keuangan. UM Jakarta Press.
Siagian, S., Lidwan, N., Ridwan, W., Taruna, H. I., & Roni, F. (2021). Pengaruh BOPO, LDR dan NIM perbankan terhadap ROA di industri perbankan Indonesia. Jurnal AKRAB JUARA, 6(4), 151-171. https://doi.org/10.58487/akrabjuara.v6i4.1579
Spence, M. (1973). Job Market Signaling. The Quarterly Journal of Economics, 87(3), 355-374. https://doi.org/10.2307/1882010
Stephanus, S. (2023). Pengaruh rasio NPL, BOPO dan NIM terhadap ROA bank umum konvensional pada masa pandemi tahun 2020. Journal of Accounting and Business Studies, 8(1), 50-66. https://doi.org/10.61769/jabs.v8i1
Sugiyono, S. (2023). Metode penelitian kuantitatif, kualitatif, dan R&D (Edisi 2, Cetakan ke-5). Alfabeta.
Suhaimi, S., & Syafii, M. (2024). Manajemen perbankan syariah. CV. Cakrawala Satria Mandiri.
Widyanto, E. A., Hasiara, L. O., & Sailawati, S. (2024). Analisa laporan keuangan. PT Media Penerbit Indonesia.
