PENGARUH CAPITAL ADEQUACY RATIO, LOAN TO DEPOSIT RATIO, DAN NON PERFORMING LOAN TERHADAP RETURN ON ASSETS PADA BANK BNI PERIODE 2013-2023

Abstract

This study aims to analyze the effect of the Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Non-Performing Loans (NPL) on Return on Assets (ROA) at Bank BNI during the period 2013–2023. A quantitative descriptive approach was used, employing multiple linear regression analysis, partial t-tests, simultaneous F-tests, and the coefficient of determination (R²). The data were obtained from Bank BNI’s annual financial statements listed on the Indonesia Stock Exchange.The results show that CAR and LDR have no significant effect on ROA, with significance values of 0.897 and 0.850 respectively (> 0.05). In contrast, NPL has a significant negative effect on ROA, with a significance value of 0.001 (< 0.05). Simultaneously, CAR, LDR, and NPL significantly influence ROA, as indicated by an F-value of 10.612 > F-table value of 8.89 and a significance level of 0.005. The coefficient of determination (R²) is 74%, meaning that 74% of the variation in ROA is explained by the independent variables, while the remaining 26% is influenced by other factors outside the model.