PENGARUH LOAN TO DEPOSIT RATIO (LDR), TOTAL ASSETS TURNOVER (TATO), CAPITAL ADEQUACY RATIO (CAR) DAN NET PROFIT MARGIN (NPM) TERHADAP RETURN ON ASSET (ROA) PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

Abstrak

Abstract: This study aims to partially and simultaneously determine the Loan to Deposit Ratio (LDR), Total Asset Turnover (TATO), Capital Adequacy Ratio (CAR), and Net Profit Margin on Return on Assets (ROA) in banking companies listed on the Indonesia Stock Exchange (IDX). The sample size was 11 companies for the 2021-2024 period with a total of 44 observation objects. Quantitative research methods and multiple linear regression. The partial t-test results of LDR have a calculated t value (1.727) < t table (2.02108) and a significant value greater than 0.05, namely 0.092 > 0.05, so H0 is accepted and H1 is rejected, which means that partially the LDR variable has no effect on Return On Assets (ROA), Total Asset Turn Over (TATO) has a calculated tvalue (6.693) > ttable (2.02108) and a significant value less than 0.05, namely 0.000 < 0.05, so H0 is rejected and H2 is accepted, which means that partially the TATO variable has a positive effect on Return On Assets (ROA), CAR has a calculated tvalue (-0.592) > -ttable (-2.02108) and a significant value greater than 0.05, namely 0.558 > 0.05, so H0 is accepted and H3 is rejected, which means that partially the CAR variable has no effect on Return On Asset (ROA) and NPM has a calculated tvalue (13.298) > ttable (2.02269) and a significant value smaller than 0.05, namely 0.000 < 0.05, then H0 is rejected and H4 is accepted, which means that partially the NPM variable has a positive effect on Return on Asset (ROA). The results of the simultaneous F test of LDR, TATO, CAR and NPM have an effect on the dependent variable Return On Asset (ROA). The calculation results obtained an F calculated value of 48.023 and a significance value of 0.000. While the Ftable value at a 95% confidence level (? = 5%), with dƒ1 = 4 and dƒ2 = 39, an Ftable value of 2.61 was obtained. Thus, the F calculated value > F table is 48.023 > 2.61 and a significance value of 0.000 < 0.05. Therefore, H0 is rejected and H1 is accepted, meaning that the independent variables are:

Keywords: LDR, TATO, CAR, NPM, and ROA
 
Abstrak: Penelitian ini bertujuan untuk mengetahui secara parsial dan simultan Loan to Deposit Ratio (LDR), Total Asset Turn Over (TATO), Capital Adequacy Ratio (CAR) dan Net Profi Margin Terhadap Return On Asset (ROA) pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Jumlah sampel 11 perusahaan pada periode 2021-2024 dengan jumlah 44 objek pengamatan. Metode penelitian kuantitatif serta regresi linear berganda. Hasil uji t secara parsial LDR memiliki nilai thitung (1,727) < ttabel (2,02108) dan nilai signifikan lebih besar dari 0,05 yaitu 0,092 > 0,05, maka H0 diterima dan H1 ditolak yang berarti bahwa secara parsial variabel LDR tidak berpengaruh terhadap Return On Asset (ROA), Total Asset Turn Over (TATO) memiliki nilai thitung (6,693) > ttabel (2,02108) dan nilai signifikan lebih kecil dari 0,05 yaitu 0,000 < 0,05, maka H0 ditolak dan H2 diterima yang berarti bahwa secara parsial variabel TATO berpengaruh positif terhadap Return On Asset (ROA), CAR memiliki nilai thitung (-0,592) > -ttabel (-2,02108) dan nilai signifikan lebih besar dari 0,05 yaitu 0,558 > 0,05, maka H0 diterima dan H3 ditolak yang bararti secara parsial variabel CAR tidak berpengaruh terhadap Return On Asset (ROA) dan NPM memiliki nilai thitung (13,298) > ttabel (2,02108) dan nilai signifikan lebih kecil dari 0,05 yaitu 0,000 < 0,05, maka H0 ditolak dan H4 diterima yang berarti bahwa secara parsial variabel NPM berpengaruh positif terhadap Return on Asset (ROA). Hasil uji F secara simultan LDR, TATO, CAR dan NPM tersebut berpengaruh terhadap variabel dependen Return On Asset (ROA) hasil perhitungan diperoleh nilai Fhitung sebesar 48,023 dan nilai signifikansi sebesar 0,000. Sedangkan nilai Ftabel pada tingkat kepercayaan 95% (? = 5%), dengan dƒ1 = 4 dan dƒ2 = 39, diperoleh nilai Ftabel sebesar 2,61. Dengan demikian nilai Fhitung > Ftabel yaitu 48,023 > 2,61 dan nilai signifikasi yaitu 0,000 < 0,05. Oleh karena itu maka H0 ditolak dan H1 diterima, ini berarti bahwa variabel independen.
 
Kata Kunci: LDR, TATO, CAR, NPM dan ROA