Pengaruh ROA, ROE, NIM Terhadap Profitabilitas Bank Mega Syariah

Farah Salsabilla; Gustin Rianita; Dea Riyanti Paramitha

doi:10.31004/riggs.v4i2.583

Authors

Farah Salsabilla Universitas Islam Negeri Raden Intan Lampung
Gustin Rianita Universitas Islam Negeri Raden Intan Lampung
Dea Riyanti Paramitha Universitas Islam Negeri Raden Intan Lampung

DOI:

https://doi.org/10.31004/riggs.v4i2.583

Keywords:

Return on Assets (ROA), Return on Equity (ROE), Net Interest Margin (NIM), Net Profit Margin, Bank Mega Syariah.

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Return on Assets (ROA), Return on Equity (ROE), dan Net Interest Margin (NIM) terhadap profitabilitas (Net Profit Margin) Bank Mega Syariah selama periode 2020–2024. Data sekunder yang digunakan berupa laporan keuangan tahunan Bank Mega Syariah, dianalisis menggunakan regresi linier berganda setelah memenuhi uji asumsi klasik (normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi). Hasil uji F menunjukkan F‑statistic sebesar 4,875789 dengan p‑value 0,047572, yang berarti secara simultan ketiga variabel independen berpengaruh signifikan terhadap profitabilitas. Koefisien determinasi (R²) sebesar 0,709124 (Adjusted R² = 0,563686) mengindikasikan bahwa 70,91% variasi profitabilitas dapat dijelaskan oleh ROA, ROE, dan NIM, sedangkan sisanya dipengaruhi oleh faktor lain diluar model. Meskipun demikian, uji t parsial menunjukkan bahwa ROA (p‑value = 0,1982), ROE (p‑value = 0,8415), dan NIM (p‑value = 0,1845) tidak signifikan secara individual, mengindikasikan perlunya tinjauan lebih lanjut terhadap spesifikasi model atau penambahan variabel eksternal. Implikasi penelitian ini menegaskan pentingnya efisiensi aset, pengelolaan ekuitas, dan struktur margin pendapatan dalam meningkatkan kinerja keuangan bank syariah, serta rekomendasi untuk memperluas sampel observasi dan mengeksplorasi determinan profitabilitas lainnya

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