PENGARUH CAPITAL ADEQUACY RATIO DAN BIAYA OPERASIONAL PENDAPATAN OPERASIONAL TERHADAP RETURN ON ASSET DENGAN NET INTEREST MARGIN SEBAGAI VARIABEL INTERVENING STUDI PADA PERUSAHAAN SUBSEKTOR PERBANKAN KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022

Abstract

ABSTRAK Pelrtulmbulhan elkonomi di Indonelsia sellama lima tahuln telrakhir melnjadi fokuls ultama pelmelrintah. Di karelnakan Indonelsia seldang melngalami prosels pelmullihan pasca pandelmi COVID-19. Pelrtulmbulhan elkonomi telrselbult bisa dilihat dari pelrtulmbulhan PDB. Penelitian ini bertujuan untuk menguji signifikansi pengaruh capital adequacy ratio dan biaya operasional pendapatan operasional terhadap return on assset dengan net interest margin sebagai variabel intervening pada perusahaan sub sektor perbankan konvensional yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Pengambilan sampel menggunakan teknik purposive sampling dan menghasilkan sampel sebanyak 33 perusahaan. Teknik analisis yang digunakan adalah teknik analisis jalur menggunakan e-views 12. Hasil penelitian menunjukkan bahwa capital adequacy ratio tidak berpengaruh terhadap net interest margin. Biaya operasional pendapatan operasional berpengaruh negatif terhadap net interest margin. capital adequacy ratio tidak berpengaruh terhadap return on asset. biaya operasional pendapatan operasional berpengaruh terhadap return on asset. Dalam penelitian ini juga menunjukkan bahwa net interest margin dapat memediasi capital adequavy ratio biaya operasional pendapatan operasional terhadap return on asset. Kata Kunci: CAR, BOPO, NIM, ROA ABSTRACT Economic development in Indonesia during the last five years has become the main focus of the government. This is because Indonesia is currently experiencing a recovery process after the COVID-19 pandemic. The economic recovery can be seen from the GDP growth. This research aims to test the significance of the influence of capital adequacy ratio and operational costs on operational income on return on assets with net interest margin as an intervening variable in conventional banking sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Sampling used purposive sampling technique and resulted in a sample of 33 companies. The analysis technique used is the path analysis technique using e-views 12. The research results show that the capital adequacy ratio has no effect on the net interest margin. Operating costs operating income have a negative effect on net interest margin. The capital adequacy ratio has no effect on return on assets. operational costs operational income influence return on assets. This research also shows that net interest margin can mediate the capital adequacy ratio of operational costs, operational income to return on assets. Keywords: CAR, BOPO, NIM, ROA