The Effect of Capital Adequacy Ratio (Car), Non-Performing Loan (NPL), and Net Interest Margin (NIM) on Return on Assets (ROA) At PT Bank Rakyat  Indonesia (Persero) Tbk Period 2016-2025

Nabila Nur Aulia; Yeti Kusmawati

doi:10.61536/escalate.v4i4.802

Authors

Nabila Nur Aulia Universitas Pamulang
Yeti Kusmawati Universitas Pamulang

DOI:

https://doi.org/10.61536/escalate.v4i4.802

Keywords:

Capital Adequacy Ratio, Non Performing Loans, Net Interest Margin, Return on Assets, Banking Profitability

Abstract

This study examines the individual and joint associations of the Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), and Net Interest Margin (NIM) with Return on Assets (ROA) at PT Bank Rakyat Indonesia (Persero) Tbk during 2016–2025. Using a quantitative descriptive approach, the study analyzes secondary data obtained from the bank’s annual financial statements over ten annual observations. Multiple linear regression was conducted using SPSS version 27, supported by descriptive statistics and diagnostic tests. The results indicate that CAR (t = −0.194, p = 0.853), NPL (t = 0.209, p = 0.841), and NIM (t = 1.744, p = 0.132) are not individually statistically significant predictors of ROA at the 5% significance level. The joint F-test also indicates that the three variables are not statistically significant as a group (F = 3.085, p = 0.112). The adjusted coefficient of determination is 0.410, indicating an adjusted explanatory proportion of 41% for the fitted model. The study contributes context-specific evidence on banking profitability during a period encompassing the COVID-19 pandemic and subsequent recovery, while highlighting the need to interpret the findings cautiously given the limited number of annual observations. These results suggest that further research using longer time series, additional explanatory variables, or comparative data from multiple banks may provide a more comprehensive understanding of the determinants of bank profitability.

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