THE EFFECT OF OPERATING EXPENSES TO OPERATING INCOME (BOPO) ON RETURN ON ASSETS (ROA) AT KSPPS BAYTUL IKHTIAR
DOI:
https://doi.org/10.56406/sahidbankingjournal.v4i2.251Keywords:
Operating Expenses to Operating Income (OEOI), Return on Assets (ROA)Abstract
This research aims to analyze the influence of operational costs on operational income (BOPO) on return on assets (ROA) at KSPPS Baytul Ikhtiar. Analyzing the effect of operational costs on operational income (BOPO) on return on assets (ROA) in sharia savings and loan and financing cooperatives (KSPPS) is considered very important. This research uses quantitative data and the type of data used is secondary data. The data used in this research is operational cost data, operational income (BOPO) and return on assets (ROA). This analysis method uses simple linear regression using tools from IBM SPSS Software Version 26 and Microsoft Excel. Based on the results of partial hypothesis testing (t test), it shows that in the 2021-2023 financial reports BOPO has a significant negative effect on ROA. Where the research results show that the BOPO variable in 2021 has the greatest influence on ROA. The coefficient of determination test result (R Square) in the regression model is 0.700. This shows that the magnitude of the influence of the independent variable, namely BOPO, on the independent variable ROA is 70.0%, while the remaining 30.0% is influenced by other outside factors.
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