Pengaruh BOPO dan NPL Terhadap ROA Sektor Bank BUMN Periode 2016 – 2020

Authors

  • Habibah Sulaiman Fauziyyah
  • Sugiyanto Sugiyanto

Abstract

This Study aims to determine the effect of Operating Costs on Operating Income (BOPO) and Non-Performing Loans (NPL) on the profitability of state-owned banks centered on Return On Assets (ROA) The population of this study is in the form of financial statements of state-owned banks that have been listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sample in this study is the balance sheet and profit and loss of state-owned banks The technique in this research is panel data regression by processing data using Eview 9 software. The results of the study partially (t test) the BOPO variable had a significant negative effect with the results of tcount -8.497554 > ttable 2.10982 and with a significant value of 0.00 < 0.05. The results of the NPL variable show that partially (t test) tcount 0.576915 < ttable 2.07961 with a significant. value of 0.57 > 0.05 while the results of simultaneous hypothesis testing (f test) BOPO and NPL together have a significant effect on ROA with fcount 147.52 > ftable 4.30 with a significant value of 0.00 < 0.05. The result of the degree of determination (Adjusted R Square) on the panel data is 0.9335 which indicates that the independent variables (BOPO and NPL) affect ROA by 93.35% while other influences are on other factors not explained in this study.

Keywords: BOPO; NPL; ROA

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Published

2022-06-09

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Vol. 2 No. 2 (2022): HUMANIS (Humanities, Management and Science Proceedings)

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