Published 2025-12-08
Keywords
- ROA,
- BOPO,
- Fintech Lending
How to Cite
Abstract
The fintech lending industry in Indonesia is growing rapidly, driven by the increasing demand for technology-based financing. This requires robust profitability management and operational efficiency. Return on Assets (ROA) and Operating Costs to Revenue (BOPO) are key indicators for ensuring the financial sustainability of fintech providers. This study aims to analyze the effect of ROA on BOPO for both conventional and sharia-compliant fintech lending providers in Indonesia. This study employed a quantitative approach with simple linear regression analysis. Secondary data were obtained from OJK reports and processed using SPSS 26 software. The results indicate that ROA has a significant negative effect on BOPO. This finding indicates that increasing profitability through asset management (ROA) will reduce BOPO, thereby boosting operational efficiency in fintech lending companies.
Downloads
References
- Apriliyanto, A., & Prasetya, B. P. (2024). Pengaruh ROA dan BOPO terhadap Financial Sustainability Ratio (FSR) di PT BPR Bank Sleman (Perseroda). PRIVE: Jurnal Riset Akuntansi Dan Keuangan, 7(1), 70–75. https://doi.org/10.36815/PRIVE.V7I1.3304
- Aurely, N., & Wahyuni, S. F. (2023). Pengaruh Biaya Operasional Pembiayaan Operasional (BOPO), Non Performing Financing (NPF), Dan Return On Asset (ROA) Terhadap Simpanan Mudharabah Pada Bank. Ekonomi Keuangan Investasi Dan Syariah (EKUITAS), 5(1), 103–111. https://doi.org/10.47065/EKUITAS.V5I1.3789
- Eriandi, & Mulhimah, R. (2024). Pengaruh ROA Dan BOPO Terhadap Tingkat Bagi Hasil Deposito Mudharabah Pada BPRS Di Kota Bekasi Periode 2020-2022. BALANCING : Accountancy Journal, 4(1), 41–49. https://doi.org/10.53990/BALANCING.V4I1.283
- Fauzan, R., Januarsi, Y., Noviriani, E., Lewa, L. N. W., Prianto, S., Purbasari, I., & Sasmiyati, R. Y. (2023). Manajemen Keuangan Perusahaan. PT Global Eksekutif Teknologi. https://www.researchgate.net/publication/377778669_Manajemen_Keuangan_Perusahaan
- Hijriyani, N. Z., & Setiawan, S. (2017). Analisis Profitabilitas Perbankan Syariah di Indonesia sebagai Dampak dari Efisiensi Operasional. Jurnal Kajian Akuntansi, 1(2). https://doi.org/10.33603/JKA.V1I2.823
- Irawan, P., Damayanti, E., Pratama, R. P., Siagian, L. D., & Hanggraeni, D. (2025). Operational Risk and Bank Profitability: Analyzing BOPO and Efficiency Ratios in Indonesian Commercial Banks. Jurnal Pendidikan Indonesia, 6(1), 338–346. https://doi.org/10.59141/JAPENDI.V6I1.6775
- Jeandry, G., Aksan, I., & Soleman, R. (2025). Good Corporate Governace : Teori, Studi Kasus & Kuis (U. T. Arsa (ed.)). PT. Adab Indonesia.
- Rohman, A. N., Sugeng, Fitriana, D., & Aidy, W. R. (2021). Ekosistem Bisnis Dan Regulasi Fintech Syariah Dalam Perspektif Keamanan Ekonomi (W. Kurniawan (ed.)). CV. Pena Persada. http://repository.ubharajaya.ac.id/12655/1/Buku Fintech Syariah.pdf
- Setiadi, A., & Lusiana, D. (2024). Analisis Pengaruh ROA, CAR, BOPO Dan FDR Terhadap NPF Pada Bank Umum Syariah di Indonesia Periode 2016-2022. Journal of Sharia Economics and Finance, 2(2), 215–222. https://doi.org/10.34001/JSEF.V2I2.1038
- Wahyuni, S., Sapa, N., & Haddade, A. W. (2024). Fintech Keuangan Syariah Dalam Prespektif Sharia Complaince. Jurnal Tabarru’: Islamic Banking …, 7(November), 558–566. https://doi.org/https://doi.org/10.25299/jtb.2024.vol7(2).18025
- Wijono, D., Dwiyanto, B. S., Risdwiyanto, A., & Jemadi, J. (2023). Pengaruh ROA, NIM, dan BOPO terhadap Harga Saham Perbankan LQ20 di Bursa Efek Indonesia Periode 2016-2022 Menggunakan Analisis Data Panel. Jurnal Maksipreneur Manajemen Koperasi Dan Entrepreneurship, 12(2), 632. https://doi.org/10.30588/JMP.V12I2.1558