ANALISIS PENGARUH RASIO KEUANGAN TERHADAP KINERJA KEUANGAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015-2020

Abstrak

This study aims to determine the effect of financial ratios on the financial performance of bankingcompanies listed on the Indonesia Stock Exchange in 2015 – 2020 either partially orsimultaneously.Financial ratios are measured by Non Performing Loans (NPL) (X1), Loan to DepositRatio (LDR) (X2), Operating Expenses for Operating Income (BOPO) (X3) and Capital Adequacy Ratio(CAR) (X4). Financial performance is measured by Return on Assets (ROA) (Y). This research is aquantitative case study. Secondary data is obtained from the annual financial statements. The researchpopulation is 46 banking companies. The number of samples in this study were 8 banking companies. Theanalysis technique used is descriptive analysis, classical assumption test, multiple linear regression test,F test, t test, and coefficient of determination test.The results show that NPL and CAR have no effect onROA, while LDR and BOPO have a significant negative effect on ROA listed on the Indonesia StockExchange for the period 2015-2020 partially. Simultaneously, NPL, LDR, BOPO, and CAR have an effecton ROA listed on the Indonesia Stock Exchange for the period 2015-2020.