Fundamental Factors of Bank Performance, Profitability: Net Interest Margin as a Mediating

Pia Musfiroh, Siti Mudawanah, Pindonta Nalsal Purba

Abstract


This study aims to analyze the influence of fundamental bank performance factors, as proxied by CAR, NPL, and LDR, on profitability, as proxied by ROA, with NIM as a mediating variable. The objects of this study include banks listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. This study uses a quantitative approach with a panel data regression method processed using Eviews 13 through the Random Effect Model (REM). This test is carried out through model selection tests, classical assumption tests, t-tests, f-tests, R-Square tests, and Sobel tests. The results of this study indicate that CAR and NPL do not significantly affect NIM. While LDR significantly affects NIM. On the other hand, CAR and LDR do not significantly affect ROA, but NPL and NIM significantly affect ROA. In addition, NIM is unable to mediate the relationship between fundamental bank performance factors, namely CAR, NPL, and LDR, with profitability.



Keywords


Fundamental Factors of Bank Performance; Profitability; Net Interest Margin.

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References


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DOI: https://doi.org/10.17509/jrak.v14i1.98360

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