The The Influence Of Return On Assets (ROA) And Capital Adequacy Ratio (CAR) On Profit Growth In The Banking Sector Listed On The Indonesia Stock Exchange For The Period 2021 – 2023

Authors

  • Agnessia Ketaren Universitas Prima Indonesia
  • Jessi Charina Sembiring Universitas Prima Indonesia
  • Mutia Fitri Chania Universitas Sumatera Utara

DOI:

https://doi.org/10.37385/msej.v6i4.8282

Keywords:

Return on Assets, Capital Adequacy Ratio, Profit Growth, Indonesia Stock Exchange

Abstract

This study aims to examine the influence of Return on Assets (ROA) and Capital Adequacy Ratio (CAR) on profit growth using a descriptive quantitative approach with an explanatory research design. The population includes all companies in the sector listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023, with 33 companies selected as samples through purposive sampling, resulting in a total of 99 observations. The data analysis process applies multiple linear regression. The F-test results confirm a significant simultaneous effect of ROA and CAR on profit growth (F count 21.949; p < 0.05). The t-test shows a negative and significant partial effect from both variables. The coefficient of determination (Adjusted R²) of 0.456 indicates that 45.6% of the variation in profit growth can be explained by ROA and CAR, while the remaining variation is influenced by other factors not included in this study.

References

Afrizal. (2019). Pertumbuhan laba perusahaan. Jakarta: Mitra Wacana Media.

Andayani, W., dkk. (2015). Manajemen Risiko Perbankan. Yogyakarta: Deepublish.

Andriyani, D. (2018). Jurnal Ilmu dan Riset Akuntansi. Pengaruh Return On Asset dan Current Ratio terhadap Pertumbuhan Laba Perusahaan 7(1): 1–15.

Bursa Efek Indonesia. Laporan Keuangan dan Tahunan Perusahaan Tercatat. Diakses dari https://www.idx.co.id/id/perusahaan-tercatat/laporankeuangan-dan-tahunan

Dendawijaya, L. (2015). Manajemen Perbankan. Jakarta: Ghalia Indonesia.

Ghozali, I. (2019). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro.

Ghozali, I. (2021). Regresi dan Ekonometrika: Teori dan Aplikasi. Semarang: Undip Press.

Hery. (2015). Analisis Laporan Keuangan. Jakarta: Grasindo.

In, A. W. K. (2019). Statistik Ekonomi dan Bisnis dengan SPSS dan Eviews. Jakarta: Mitra Wacana Media.

Jaih Mubarok, dkk. (2018). Perbankan dan Lembaga Keuangan Syariah. Bandung: Alfabeta.

Kasmir. (2015). Dasar-Dasar Perbankan. Jakarta: RajaGrafindo Persada.

Kasmir. (2016). Analisis Laporan Keuangan. Jakarta: RajaGrafindo Persada.

Kasmir. (2019). Manajemen Perbankan. Jakarta: RajaGrafindo Persada.

Pierson. (2015). Teori Ekonomi dan Perbankan. Amsterdam: Leiden Publishing.

Raifah & Erawati. (2015). Manajemen Laba dalam Perspektif Akuntansi. Yogyakarta: Deepublish.

Salimun & Sugiyanto. (2021). Metodologi Penelitian Bisnis. Jakarta: Salemba Empat.

Singgih, M. (2019). Ekonometrika: Teori dan Aplikasi untuk Manajemen dan Ekonomi. Jakarta: Kencana Prenadamedia Group.

Sugiyono. (2021). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.

Downloads

Published

2025-06-08

How to Cite

Ketaren, A., Jessi Charina Sembiring, & Mutia Fitri Chania. (2025). The The Influence Of Return On Assets (ROA) And Capital Adequacy Ratio (CAR) On Profit Growth In The Banking Sector Listed On The Indonesia Stock Exchange For The Period 2021 – 2023. Management Studies and Entrepreneurship Journal (MSEJ), 6(4), 5957–5966. https://doi.org/10.37385/msej.v6i4.8282