PENGARUH RETURN ON ASSET , NON-PERFORMING LOAN TERHADAP CAPITAL ADEQUACY RATIO PADA PT. BANK MANDIRI TAHUN 2015-2024

Marcellino, Albertus (2026) PENGARUH RETURN ON ASSET , NON-PERFORMING LOAN TERHADAP CAPITAL ADEQUACY RATIO PADA PT. BANK MANDIRI TAHUN 2015-2024. Lainnya thesis, Universitas Kristen Indonesia.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Return on Asset (ROA) dan Non-Performing Loan (NPL) terhadap Capital Adequacy Ratio (CAR) pada PT Bank Mandiri (Persero) Tbk selama periode 2015–2024. Penelitian menggunakan pendekatan kuantitatif asosiatif dengan analisis regresi linier berganda terhadap data laporan keuangan triwulanan (sebanyak 40 observasi) yang diolah melalui SPSS 27. Hasil penelitian menunjukkan bahwa secara parsial ROA tidak berpengaruh signifikan terhadap CAR (β = 0,700; sig = 0,084), yang disebabkan oleh dominasi distribusi laba untuk dividen dan ekspansi strategis. Sementara itu, NPL berpengaruh positif dan signifikan terhadap CAR (β = 3,074; sig = 0,001), mencerminkan respons antisipatif Bank Mandiri melalui restrukturisasi kredit dan penerbitan obligasi subordinasi. Secara simultan, ROA dan NPL berpengaruh signifikan terhadap CAR (F = 9,403; sig = 0,001) dengan koefisien determinasi (R²) sebesar 0,529. Temuan ini menegaskan pentingnya strategi manajemen modal yang proaktif dan adaptasi terhadap regulasi makroprudensial, serta memberikan perspektif baru terhadap teori sinyal dan keagenan dalam konteks perbankan./This study investigates the influence of Return on Assets (ROA) and Non-Performing Loans (NPL) on the Capital Adequacy Ratio (CAR) at PT Bank MANDIRI (Persero) Tbk over the period 2015–2024. Employing an associative quantitative methodology, the analysis is conducted using multiple linear regression on quarterly financial data comprising 40 observations, processed with IBM SPSS Statistics version 27. The empirical findings reveal that ROA does not exert a statistically significant effect on CAR (β = 0.700; p = 0.084), likely due to the predominant allocation of profits toward dividend distribution and strategic expansion initiatives. Conversely, NPL exhibits a positive and statistically significant impact on CAR (β = 3.074; p = 0.001), indicating the bank’s anticipatory measures in the form of large-scale credit restructuring and subordinated bond issuance. Furthermore, the joint effect of ROA and NPL on CAR is statistically significant (F = 9.403; p = 0.001), with a coefficient of determination (R²) of 0.529, suggesting that profitability and credit risk collectively explain a substantial portion of the variation in capital adequacy. These results underscore the critical role of proactive capital management strategies and regulatory adaptability, while contributing to the refinement of signaling and agency theories within the context of state-owned banking institutions.

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