PENGARUH NON-PERFORMING LOAN DAN CAPITAL ADEQUACY RATIO TERHADAP RETURN ON ASSET PADA PT BANK NEGARA INDONESIA TBK PERIODE 2015 - 2024

Abstract

This study aims to determine the effect of Non-Performing Loan (NPL) and Capital Adequacy Ratio (CAR) on Return On Asset (ROA) at PT Bank Negara Indonesia Tbk for the period 2015–2024. The independent variables in this study consist of Non-Performing Loan (NPL) and Capital Adequacy Ratio (CAR), while the dependent variable is Return On Asset (ROA). The type of research used is associative quantitative. The population in this study comprises all financial statement data of PT Bank Negara Indonesia Tbk, while the sample consists of the statements of financial position, income statements, and notes to the financial statements for the period 2014 to 2023. The results of the partial test (t-test) show that Non-Performing Loan (NPL) has a negative and significant effect on Return On Asset (ROA), with a t-value of -4.114 < t-table value of 2,365 and a significance level of 0.004 < 0.05. Meanwhile, Capital Adequacy Ratio (CAR) has no effect and is not significant on Return On Asset (ROA), with a t-value of 0.714 < t-table value of 2,365 and a significance level of 0.714 > 0.05. The results of the simultaneous test (F-test) indicate that Non-Performing Loan (NPL) and Capital Adequacy Ratio (CAR) together have a significant effect on Return On Asset (ROA), with an F-value of 15.703 > F-table value of 4.737 and a significance level of 0.003 < 0.05. The correlation coefficient value of 0.904 indicates a very strong relationship between the two independent variables and Return On Asset (ROA). Meanwhile, the Adjusted R Square value of 0.766 suggests that 76.6% of the variation in ROA can be explained by NPL and CAR, while the remaining 23.4% is explained by other variables not included in this regression model.