The Influence of Financial Ratios on Banking Financial Performance

Gunem Jarwani, Mustofa Sahri, Nisa Aulia Rohmah, Rini Nurlatifah
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Abstract

This research aims to determine the influence of financial ratios on the financial performance of banking institutions. The selected sample is Bank Rakyat Indonesia for the observation period from 2019 to 2022. All financial data was obtained through Bank Rakyat Indonesia's annual reports. This study involves financial ratio variables such as CAR, NPL, BOPO, and LDR, while the financial performance variable utilizes ROA. Multiple linear regression analysis was employed for data analysis in this research, utilizing the SPSS software. The research findings indicate that CAR significantly affects Bank Rakyat Indonesia's ROA. However, the other variables do not demonstrate any significant impact on Bank Rakyat Indonesia's ROA
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财务比率对银行财务业绩的影响
本研究旨在确定财务比率对银行机构财务绩效的影响。所选样本为印度尼西亚人民银行,观察期为2019年至2022年。所有财务数据均通过印尼人民银行的年度报告获得。本研究涉及的财务比率变量包括资本充足率(CAR)、不良贷款率(NPL)、资产负债率(BOPO)和存货跌价损失率(LDR),而财务绩效变量则采用投资回报率(ROA)。本研究采用多元线性回归分析法,利用 SPSS 软件进行数据分析。研究结果表明,资本充足率对印尼人民银行的投资回报率有明显影响。然而,其他变量对印尼人民银行的投资回报率并无明显影响。
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