Analisis Kinerja Keuangan Bank Perkreditan Rakyat Kota Batam Tahun 2019-2023
Keywords:
Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR)Abstract
Each business, including banks and non-bank entities, releases annual financial reports at specific intervals detailing their financial performance. Rural Credit Banks (BPR) are among the entities that play a role in the community's economy by gathering excess funds from the public and lending them to those in need. This study aims to identify the influence of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), and Loan to Deposit Ratio (LDR) on Return on Assets (ROA). The Financial Services Authority (OJK) website serves as the data source for this research, with the researcher collecting data through this platform. The data used comprises annual financial reports from ten leading BPRs in the city of Batam. The analysis method utilized includes financial ratios covering liquidity, profitability, solvency, and efficiency ratios. The researcher employed purposive sampling technique to select a sample of 50. Data analysis involves descriptive methods and classic assumption tests. The analysis results indicate that overall, the financial performance of BPRs in Batam City experienced variations during the period 2019-2023. Periodically, companies will demonstrate their achievements in line with predetermined targets. This applies to every company, whether operating in the banking or non-banking sectors. After conducting data analysis, the researcher found that CAR and LDR significantly influence ROA partially. Meanwhile, NPL does not have a significant influence. Overall, CAR, NPL, and LDR significantly affect ROA simultaneously.
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References
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