PENGARUH EFISIENSI OPERASIONAL, RISIKO KREDIT, DAN RISIKO SUKU BUNGA TERHADAP PROFITABILITAS PADA BANK KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA 2023-2025

YUSRIYAH, WAFFI ASHA (2026) PENGARUH EFISIENSI OPERASIONAL, RISIKO KREDIT, DAN RISIKO SUKU BUNGA TERHADAP PROFITABILITAS PADA BANK KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA 2023-2025. S-1 thesis, 021008 Universitas Tridinanti.

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Abstract

Abstrak Waffi Asha Yusriyah, “ Pengaruh Efisiensi Operasional, Risiko Kredit, dan Risiko Suku Bunga Terhadap Profitabilitas pada Bank Konvensional yang Terdaftar di Bursa Efek Indonesia”. (Di bawah bimbingan Ibu Meti Zuliyana,SE.,M.Si.,Ak.CA.CSRS dan Ibu Hj. Dwi Septa Aryani, SE,M.Si.Ak.CA) Penelitian ini bertujuan untuk mengetahui dan membuktikan pengaruh efisiensi operasional, risiko kredit, dan risiko suku bunga terhadap profitabilitas pada bank konvensional yang terdaftar di Bursa Efek Indonesia periode 2023–2025. Efisiensi operasional diproksikan dengan Biaya Operasional terhadap Pendapatan Operasional (BOPO), risiko kredit diproksikan dengan Non Performing Loan (NPL), risiko suku bunga diproksikan dengan Net Interest Margin (NIM), sedangkan profitabilitas diproksikan dengan Return on Assets (ROA). Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi linier berganda. Populasi dalam penelitian ini berjumlah 51 bank dan mendapatkan sampel yang terdiri dari 14 bank dengan menggunakan teknik purposive sampling. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Hasil penelitian menunjukkan bahwa secara simultan BOPO, NPL, dan NIM berpengaruh signifikan terhadap ROA dengan nilai F sebesar 22,851 dan nilai signifikansi sebesar 0,000. Secara parsial, BOPO berpengaruh signifikan terhadap profitabilitas dengan nilai t sebesar 4,696 dan nilai signifikansi sebesar 0,000. NPL berpengaruh signifikan terhadap ROA dengan nilai t sebesar 2,254 dan nilai signifikansi sebesar 0,045. NIM berpengaruh signifikan terhadap ROA dengan nilai t sebesar 2,148 dan nilai signifikansi sebesar 0,036. Nilai koefisien determinasi (R²) sebesar 0,643 menunjukkan bahwa 64,3% variasi profitabilitas dapat dijelaskan oleh variabel BOPO, NPL, dan NIM, sedangkan sisanya sebesar 35,7% dijelaskan oleh faktor lain di luar penelitian ini. Temuan penelitian ini menunjukkan bahwa efisiensi operasional, pengelolaan risiko kredit, dan kemampuan menghasilkan pendapatan bunga merupakan faktor penting yang memengaruhi profitabilitas bank. Oleh karena itu, bank perlu meningkatkan efisiensi operasional, menjaga kualitas kredit, serta mengoptimalkan pendapatan bunga untuk meningkatkan kinerja dan profitabilitas perusahaan. Bagi Penelitian selanjutnya disarankan untuk menambahkan variabel lain yang berpotensi memengaruhi profitabilitas, seperti Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Dana Pihak Ketiga (DPK), atau ukuran perusahaan, serta memperluas periode pengamatan dan jumlah sampel agar diperoleh hasil yang lebih komprehensif. Kata Kunci : Efisiensi Operasional, Risiko Kredit, Risiko Suku Bunga, Profitabilitas. ABSTRACT Waffi Asha Yusriyah, "The Effect of Operational Efficiency, Credit Risk, and Interest Rate Risk on Profitability in Conventional Banks Listed on the Indonesia Stock Exchange." (Under the guidance of Ms. Meti Zuliyana, SE., M.Si., Ak.CA.CSRS and Ms. Hj. Dwi Septa Aryani, SE, M.Si.Ak.CA) This study aims to determine and demonstrate the effect of operational efficiency, credit risk, and interest rate risk on profitability in conventional banks listed on the Indonesia Stock Exchange for the 2023–2025 period. Operational efficiency is proxied by Operating Costs to Operating Income (BOPO), credit risk is proxied by Non-Performing Loans (NPL), interest rate risk is proxied by Net Interest Margin (NIM), and profitability is proxied by Return on Assets (ROA). This study uses a quantitative approach with multiple linear regression analysis. The population in this study consisted of 51 banks, and a sample of 14 banks was obtained using a purposive sampling technique. The data used is secondary data obtained from the companies' annual financial reports. The results show that BOPO, NPL, and NIM simultaneously have a significant effect on ROA with an F-value of 22.851 and a significance value of 0.000. Partially, BOPO has a significant effect on profitability with a t-value of 4.696 and a significance value of 0.000. NPL significantly influences ROA with a t-value of 2.254 and a significance level of 0.045. NIM significantly influences ROA with a t-value of 2.148 and a significance level of 0.036. The coefficient of determination (R²) of 0.643 indicates that 64.3% of the variation in profitability can be explained by the BOPO, NPL, and NIM variables, while the remaining 35.7% is explained by other factors outside this study. The findings of this study indicate that operational efficiency, credit risk management, and the ability to generate interest income are important factors influencing bank profitability. Therefore, banks need to improve operational efficiency, maintain credit quality, and optimize interest income to improve company performance and profitability. Future research is recommended to include other variables that could potentially influence profitability, such as the Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Third Party Funds (DPK), or company size, as well as expand the observation period and sample size to obtain more comprehensive results. Keywords: Operational Efficiency, Credit Risk, Interest Rate Risk, Profitability.

Item Type: Thesis (S-1)
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Ny WAFFI ASHA YUSRIYAH
Date Deposited: 04 Aug 2026 02:25
Last Modified: 04 Aug 2026 03:34
URI: http://repository.univ-tridinanti.ac.id/id/eprint/11243

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