Pengaruh CAR Dan NPL Terhadap ROA Pada BPR Perbarindo Cirebon

Authors

  • Tarjono Universitas Yayasan Pendidikan Imam Bonjol
  • Gilang Bhirawa Noraga Universitas Yayasan Pendidikan Imam Bonjol
  • Ujang Permana Universitas Yayasan Pendidikan Imam Bonjol
  • Wawan Supriyanto Universitas Yayasan Pendidikan Imam Bonjol

DOI:

https://doi.org/10.31949/entrepreneur.v6i2.14558

Abstract

This research aims to analyse the influence of the Capital Adequacy Ratio (CAR) and Non-Performing Loans (NPL) on Return on Assets (ROA) within People's Credit Banks (BPR) affiliated with Perbarindo in the Cirebon region for the period 2023–2024. The study employs a quantitative approach, utilising multiple linear regression analysis on secondary data obtained from the annual financial reports of the BPR. The findings indicate that CAR has a positive and significant impact on ROA, whereas NPL has a negative and significant effect on ROA. Collectively, CAR and NPL exert a significant influence on ROA, with a coefficient of determination of 66.9%. This research provides implications for BPR management to strengthen capital and enhance credit quality.

Keywords:

capital adequacy ratio, non-performing loan, return on assets, rural bank, profitability

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References

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Published

2025-07-31

How to Cite

Tarjono, Noraga, G. B., Permana, U., & Supriyanto, W. (2025). Pengaruh CAR Dan NPL Terhadap ROA Pada BPR Perbarindo Cirebon. Entrepreneur: Jurnal Bisnis Manajemen Dan Kewirausahaan, 6(2), 229–239. https://doi.org/10.31949/entrepreneur.v6i2.14558

Issue

Vol. 6 No. 2 (2025): JULI

Section

Articles

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Copyright (c) 2025 Tarjono, Gilang Bhirawa Noraga, Ujang Permana, Wawan Supriyanto

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