Factors Affecting Return on Asset with The Moderation Role of Non-Performing Loans in National Private Banking
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The aim of this research is to determine the influence of capital adequacy levels, liquidity levels, bank operational efficiency levels, inflation and interest rates on banks' ability to generate profits before tax with the moderating role of non-performing loans. The level of capital adequacy is proxied by the Capital Adequacy ratio (CAR), the level of liquidity is proxied by the Loan to Deposit Ratio (LDR), the level of operational efficiency is proxied by operational cost to operating income ratio (CI) and the level of the bank's ability to generate profits before tax is proxied by Return on Assets (ROA) while non-performing loans are proxied by Non-Performing Loans (NPL). The indicator for measuring the level of inflation is the Consumer Price Index (CPI) while the interest rate used in this research is the BI rate. The sample was selected using the purposive sampling method, 45 banks were selected as samples. The analysis technique in this research is partial least squares (PLS) for testing measurement and structural models. The results of this research are: 1) CAR has no effect on ROA, 2) LDR has no effect on ROA, 3) CI has a significant negative effect on ROA, 4) Inflation has no effect on ROA, 5) Bank Rate has a significant positive effect on ROA, 6) NPL does not strengthen the influence of CAR on ROA, 7) NPL does not strengthen the influence of CAR on ROA, 8) NPL does not strengthen the influence of CI on ROA, 9) NPL does not strengthen the influence of inflation on ROA, 10) NPL does not strengthen the influence of the BI rate on ROA.
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