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

Abstract

This study aims to determine the effect of financial ratios on the financial performance of banking
companies listed on the Indonesia Stock Exchange in 2015 – 2020 either partially or
simultaneously.Financial ratios are measured by Non Performing Loans (NPL) (X1), Loan to Deposit
Ratio (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 a
quantitative case study. Secondary data is obtained from the annual financial statements. The research
population is 46 banking companies. The number of samples in this study were 8 banking companies. The
analysis 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 on
ROA, while LDR and BOPO have a significant negative effect on ROA listed on the Indonesia Stock
Exchange for the period 2015-2020 partially. Simultaneously, NPL, LDR, BOPO, and CAR have an effect
on ROA listed on the Indonesia Stock Exchange for the period 2015-2020.