RASIO KEUANGAN DAN PENGARUHNYA TERHADAP PREDIKSI FINANCIAL DISTRESS

Abstract

This study aims to analyze the effect of Return on Asset (ROA), Operating Costs to Operating Income (BOPO) and Net Interest Margin (NIM) on the Financial Sustainability Ratio (FSR) at Foreign Exchange National Private Commercial Bank companies in Indonesia during the period 2018 to 2022.

The population in this study were all Foreign Exchange National Private Commercial Banks in Indonesia during the period 2018 to 2022. The sample selection technique used purposive sampling and selected research data from as many as 15 banks. The data analysis method used is panel data regression analysis using Eviews 10.

The results showed that: Return on Asset (ROA) has a positive and significant effect on the Financial Sustainability Ratio (FSR). Operating Expenses to Operating Income (BOPO) and Net Interest Margin (NIM) have a negative and significant effect on the Financial Sustainability Ratio (FSR). The R Square value of 0.957730, indicates that the Financial Sustainability Ratio (FSR) is mediated by Return on Asset (ROA), Operating Costs to Operating Income (BOPO) and Net Interest Margin (NIM) by 95.77%