Analisis Pengaruh Capital Adequacy Ratio, Biaya Operasional Terhadap Pendapatan Operasional, Net Interest Margin, Non Performing Loan dan Loan to Deposit Ratio Terhadap Kinerja Keuangan Pada PT. Bank Sumut

Abstract

Industrial businesses, especially in the banking sector have several banking products and financial services offered to every customer. The role of a bank is a financial intermediary institution between parties who have a surplus of funds and parties who have a deficit of funds. The bank that will want to be studied is PT. Bank Sumut, especially in North Sumatra, especially in North Sumatra. The purpose of this study is to analyze the effect of CAR, BOPO, NIM, NPL, LDR on financial performance at Regional Development Bank from 2021-2024 measured monthly using Return on Assets (ROA). The type of research used is quantitative based on a causality approach. The data source used is secondary data with the documentation method. This research will be conducted at Regional Development Bank which has been registered with the OJK using 48 financial statements. The population and sample in this study used saturated sampling techniques. The method used is multiple linear regression analysis using time series data including descriptive statistics, classical assumption tests, and hypothesis testing using the Eviews version 12 program. The results of this study indicate that CAR and BOPO have a negative and significant effect on ROA. However, NIM and NPL have a negative and insignificant effect on ROA. Then, LDR has a positive and insignificant effect on ROA. Based on the results of the F test simultaneously CAR, BOPO, NIM, NPL and LDR have a positive and significant effect on ROA. This research provides recommendations for companies to prioritize cost efficiency, better risk management, and ensure financial ratios are at optimal levels to increase profitability without reducing stability.