Pengaruh Biaya Operasional Pendapatan Operasional dan Debt To Equity Ratio terhadap Net Profit Margin pada Bank Mandiri Tbk Periode 2013 - 2023

Abstract

This research aims to determine the effect of Operating Expenses on Operating Income (BOPO) and Debt to Equity on Net Profit Margin (NPM) at Bank MANDIRI Tbk, both partially and simultaneously. The research method used is quantitative or statistical method with the purpose to test the hypothesis that has been determined. The data used is secondary data in the form of financial statements of Bank MANDIRI Tbk for a period of 11 years from 2013-2023, obtained from the Indonesia Stock Exchange website taken from the balance sheet & profit and loss section and processed using SPSS software version 22. The analyzed methods used are financial ratio analysis, descriptive analysis, classical assumption test, multiple linear regression analysis, correlation coefficient test, determination coefficient test and hypothesis testing. Based on the research results, it shows that the BOPO variable partially affects the NPM at Bank MANDIRI Tbk which can be seen from the tcount |-0.143| < t table 2.306 with a significance level of 0.890 > 0.05 so that the hypothesis shows that H01 is accepted and Ha1 is rejected, the DER variable partially has no significant effect on the NPM at Bank MANDIRI Tbk which can be seen from the tcount 1, 237 < t table 2.306 with significance level 0.251 > 0.05 so the hypothesis shows H0 is accepted and Ha is rejected and BOPO and DER variables together have no significant effect on NPM at Bank MANDIRI Tbk which can be seen from Fcount 0.856 < f table 4.26 with significance level 0.460 > 0.05 so the hypothesis shows H03 is rejected Ha3 is rejected. And in the test result of determination coefficient, it is explained that BOPO and DER to NPM in Bank MANDIRI Tbk give 30% contribution. While the remaining 70% is the value influenced by other factors outside the independent variables studied.