An Empirical Analysis of the Effect of Net Interest Margin (NIM), Operating Expenses and Operating Income (BOPO), Non-Performing Loans (NPL), and Loan to Deposit Ratio (LDR) on Return on Equity (ROE) at PT Bank Mandiri Tbk

Ita Istiqomah; Aris Munandar; Hanifah Muthiah

doi:10.63922/ijebir.v5i04.4521

Ita Istiqomah Program Studi Manajemen, Sekolah Tinggi Ilmu Ekonomi Bima
Aris Munandar Program Studi Manajemen, Sekolah Tinggi Ilmu Ekonomi Bima
Hanifah Muthiah Program Studi Manajemen, Sekolah Tinggi Ilmu Ekonomi Bima

DOI: https://doi.org/10.63922/ijebir.v5i04.4521

Keywords: (NIM), (BOPO), (NPL), (LDR), (ROE)

Abstract

This study aims to analyze the effect of Net Interest Margin (NIM), Operating Expenses to Operating Income (BOPO), Non-Performing Loan (NPL), and Loan to Deposit Ratio (LDR) on Return on Equity (ROE) at PT Bank Mandiri (Persero) Tbk. This research employed a quantitative method with an associative approach. The data used were secondary data obtained from the annual financial statements of PT Bank Mandiri (Persero) Tbk for the period 2015–2024. The sampling technique used purposive sampling, resulting in 10 years of observation. Data analysis was conducted using multiple linear regression with SPSS version 25, including classical assumption tests, coefficient of determination (R²), t-test, and F-test.The results showed that partially Net Interest Margin (NIM), Operating Expenses to Operating Income (BOPO), and Loan to Deposit Ratio (LDR) had no significant effect on Return on Equity (ROE). Meanwhile, Non-Performing Loan (NPL) had a significant negative effect on Return on Equity (ROE). Simultaneously, Net Interest Margin (NIM), Operating Expenses to Operating Income (BOPO), Non-Performing Loan (NPL), and Loan to Deposit Ratio (LDR) did not have a significant effect on Return on Equity (ROE) at PT Bank Mandiri (Persero) Tbk during the 2015–2024 period. The findings of this study are expected to provide useful information for company management and investors in evaluating the company's financial performance.

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