Pengaruh Dana Pihak Ketiga dan Efisiensi Biaya Operasional terhadap Return on Assets pada BPRS Bumi Artha Sampang Kebumen

Abstrak

Return on Assets (ROA) is a ratio used to measure a bank's ability to generate profit and overall efficiency; this ratio has been proven significant. Return on Assets (ROA) can be used to assess a bank management's ability to achieve overall profitability. The purpose of this study is to examine the influence of Third-Party Funds (DPK) and Operational Expenses to Operating Income (BOPO) on Profitability (ROA) at BPRS Bumi Arta Sampang during the period 2018-2025.

This research is categorized as a library research study. It is a quantitative study. The variables suspected to influence Return on Assets (ROA) in this study are Third-Party Funds (DPK) and Operational Expenses to Operating Income (BOPO). The data used in this study are secondary data, obtained from the financial report statistics of BPRS Bumi Arta Sampang for the period 2018-2025 published by the Financial Services Authority (OJK). This study uses multiple linear regression analysis, classical assumption tests, hypothesis testing, and coefficient of determination tests. To process the research data, this study uses the IBM Statistical SPSS program.

This study concludes that, partially, Third Party Funds (DPK) have no significant effect on Profitability (ROA). This is proven based on the T-test which obtained a tcount value of -0.221 < ttable 1.703 and a significance value of 0.320 > 0.05, indicating that Ho is accepted and Ha is rejected. Partially, Operational Costs to Operating Income (BOPO) has no significant effect on Profitability (ROA). This is proven based on the T-test which obtained a tcount value of 0.120 < ttable 1.703 and a significance value of 0.584 > 0.05, indicating that Ho is accepted and Ha is rejected. Simultaneously (together), Third Party Funds (DPK) and Operational Expenses to Operational Revenue (BOPO) does not significantly affect Profitability (ROA). This is proven based on the results of the F-Test above, it can be concluded that the F-value of 0.673 < 3.493 with a significance value of 0.521 > 0.05, so Ho is accepted and Ha is rejected.

Keywords: Third Party Funds (DPK), Operational Expenses to Operational Revenue (BOPO), Profitability (ROA).