PENGARUH LOAN TO DEPOSIT RATIO DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA INDUSTRI PERBANKAN DI INDONESIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023

Abstract

The purpose of this study is to analyze the impact of the Loan to Deposit Ratio (LDR) and firm size (SIZE) on Return on Assets (ROA) as an indicator of financial performance in banks listed on the Indonesia Stock Exchange (IDX) during the 2021 to 2023 period. This research employs a quantitative approach with multiple linear regression analysis. The sample consists of 34 banks selected purposively from a total population of 47 banks, resulting in 102 observational data points over three years. Data processing was conducted using SPSS version 27. The partial analysis results indicate that LDR does not have a significant effect on ROA, while SIZE has a significantly positive effect. However, simultaneously, both variables have a significant impact on ROA, indicating that the combination of LDR and SIZE contributes to the profitability of banks.