DAMPAK RASIO KEUANGAN PADA KINERJA PROFITABILITAS BANK : SEBUAH META ANALYST

Abstrak

This study aims to analyze the effect of financial ratios on bank profitability in Indonesia through a meta-analyst approach. The financial ratios examined include Net Interest Margin (NIM), Operating Expenses to Operating Income (BOPO), Loan to Deposit Ratio (LDR), and Non Performing Loan (NPL). Bank profitability is measured using Return on Assets (ROA). The research method used is multiple regression analysis using secondary data in the form of financial reports of banks listed on the Indonesia Stock Exchange during the 2017-2022 period. The research sample consisted of 12 foreign exchange banks. The meta-analysis results show that NIM and NPL have a significant effect on ROA, with NIM having a positive effect and NPL having a negative effect. BOPO also has a negative and significant effect on ROA. Meanwhile, LDR does not have a significant effect on ROA. Simultaneously, the four financial ratios have a significant effect on bank profitability. The implication of this research is that banks need to pay attention to net interest margin management, control of operating costs, and management of non-performing loans to improve profitability. In addition, business diversification can also be a strategy to increase bank profitability.