The purpose of this study is to investigate the impact of third party funds and non-performing loans on banking profitability by correlating Return on Assets with the macroprudential intermediation ratio as the mediating variable. This study uses information got from the yearly reports of banks recorded on the IDX with a sampling technique utilizing purposive sampling. The research period was taken for 5 years with the number of sample data used as many as 120 data from 24 banking sub-sector entities. The research method uses Partial Least Square (PLS) with secondary data types. The results of the research show that there is a positive impact of third party funds on the macroprudential intermediation ratio and there is no impact of non-performing loans on the macroprudential intermediation ratio, there is a partial negative impact of third party funds and non-performing loans on profitability, and there is a positive influence on the macroprudential intermediation ratio on profitability. Macroprudential intermediation ratio can mediate third party funds to profitability. However, the macroprudential intermediation ratio cannot mediate non-performing loans on profitability.
Sasaran kajian ini untuk menentukan apakah Dana Pihak Ketiga (DPK) dan Non Performing Loan (NPL) memiliki dampak yang besar bagi profitabilitas dari Tingkat Pengembalian Aset (ROA) perbankan dengan Rasio Intermediasi Makroprudensial sebagai mediasi. Teknik pengambilan sampel kajian ini menggunakan purposive sampling dengan informasi yang diperoleh dari laporan tahunan perbankan yang terdapat pada BEI. Periode penelitian diambil selama 5 tahun dengan jumlah data sampel yang diaplikasikan sejumlah 120 data dari 24 entitas subsektor perbankan. Metode penelitian menggunakan Partial Least Square dengan jenis data sekunder. Hasil dari kajian memperlihatkan bahwa DPK berdampak positif terhadap Rasio Intermediasi Makroprudensial dan NPL tidak berdampak terhadap Rasio Intermediasi Makroprudensial, DPK dan NPL secara parsial berdampak negatif terhadap Profitabilitas, serta terdapat pengaruh positif Rasio Intermediasi Makroprudensial terhadap Profitabilitas. Rasio Intermediasi Makroprudensial dapat memediasi DPK terhadap Profitabilitas, namun tidak dapat memediasi NPL terhadap Profitabilitas. Temuan pada kajian ini yaitu kualitas laporan keuangan yang baik dapat meningkatkan keuntungan Bank, serta DPK dan NPL dapat menjadi acuan bagi para pengguna laporan untuk mengetahui kondisi keuangan perbankan. Kata kunci: Dana Pihak Ketiga, Non Performing Loan, Rasio Intermediasi Makroprudensial, Return on Assets
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