Effects of Third-Party Funds, Credit Risk, Firm Size, and Operational Efficiency on Profitability of Listed Banks in Indonesia, 2020–2024
DOI:
https://doi.org/10.24905/icobis.v2i1.71Keywords:
Banking; Third-Party Funds, Credit Risk, Firm Size, Operational Efficiency, ProfitabilityAbstract
This study analyzes the effect of third-party funds (DPK), credit risk, firm size, and operational efficiency on bank profitability. Profitability is measured by return on assets (ROA), while credit risk and operational efficiency are proxied by the non-performing loan ratio (NPL) and operating expenses to operating income (BOPO), respectively. The study uses a quantitative approach with secondary data from the annual financial reports of banks listed on the Indonesia Stock Exchange during 2020–2024. The sample consists of 29 banks selected by purposive sampling, giving 145 firmyear observations. Data were analyzed with descriptive statistics, classical assumption tests, multiple linear regression, the t-test, the F-test, and adjusted R². The results show that DPK has a negative and significant effect on ROA, credit risk has no significant effect, firm size has a positive and significant effect, and operational efficiency (BOPO) has a negative and significant effect. Simultaneously, the four variables significantly affect profitability. The adjusted R² of 47.8% indicates that the model explains 47.8% of the variation in profitability, while the remaining 52.2% is explained by factors outside the model.
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