PENGARUH CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN DAN LOAN TO DEPOSIT RATIO TERHADAP RETURN ON ASSETS PADA PT BANK RAKYAT INDONESIA TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstrak

Return on Assets is an important indicator for assessing the performance and financial health of a bank. PT Bank Rakyat Indonesia Tbk, one of the largest banks in Indonesia, faces challenges in maintaining profitability due to fluctuations in capital adequacy, credit quality, and liquidity. Between 2015 and 2025, the company's financial reports showed significant changes in Capital Adequacy Ratio, Non-Performing Loan, Loan to Deposit Ratio, and Return on Assets. This phenomenon requires analysis to identify the dominant factors affecting profitability. This study aims to examine the simultaneous and partial effects of Capital Adequacy Ratio, Non-Performing Loan, and Loan to Deposit Ratio on Return on Assets at PT Bank Rakyat Indonesia Tbk listed on the Indonesia Stock Exchange. Using a quantitative method, the study analyzes secondary data from the company's annual financial reports for 2015–2025. Multiple linear regression analysis through SPSS is employed. Results indicate that simultaneously Capital Adequacy Ratio, Non-Performing Loan, and Loan to Deposit Ratio do significantly affect Return on Assets. Partially, Capital Adequacy Ratio, Non-Performing Loan, and Loan to Deposit Ratio significantly affects Return on Assets