Pengaruh CAR, BOPO, dan LDR terhadap ROA Dengan Mediasi NIM Pada Bank Pembangunan Daerah
DOI:
https://doi.org/10.47065/arbitrase.v6i2.2820Keywords:
Capital Adequacy Ratio (CAR); Operating Expenses to Operating Income (BOPO); Loan to Deposit Ratio (LDR); Net Interest Margin (NIM); Return on Assets (ROA)Abstract
This study was conducted to determine the effects of CAR, BOPO, and LDR ratios on ROA and NIM as mediating variables, at Bank BPD Bali for the period 2009-2024, during which ROA fluctuates annually. Public trust will be maintained if the bank continues to deliver positive performance and financial stability amid tight banking competition. Financial performance can be measured by profitability, as reflected in the ROA ratio. This study uses the PLS-SEM analysis method, utilising secondary data from Bank BPD Bali comprising 64 quarterly financial reports from 2009-2024. Based on data analysis, the CAR ratio (t-statistic = 4.779 and p-value = 0.000) and BOPO (t-statistic = 6.114 and p-value = 0.000) significantly negatively affect NIM. In contrast, the LDR ratio (t-statistic = 6.431 and p-value = 0.000) significantly positively affects NIM. The CAR ratio (t-statistic = 2.932 and p-value = 0.002) and BOPO (t-statistic = 8.930 and p-value = 0.000) significantly negatively affect ROA. In contrast, the LDR ratio (t-statistic = 1.093 and p-value = 0.137) does not significantly affect ROA. The NIM ratio (t-statistic = 3.729 and p-value = 0.000) significantly positively affects ROA. In its role as a mediating variable, NIM can mediate the relationships among CAR, BOPO, and LDR on ROA. This conclusion emphasises the importance of banks in maintaining each financial ratio at optimal levels, thereby increasing public trust in banks.
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