{"id":"https://openalex.org/W7225018204","doi":"https://doi.org/10.61132/pajamkeu.v3i5.2716","title":"Pengaruh Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), dan Green Banking terhadap Return on Assets (ROA) pada Bank BUMN di Bursa Efek Indonesia Periode 2019\u20132024","display_name":"Pengaruh Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), dan Green Banking terhadap Return on Assets (ROA) pada Bank BUMN di Bursa Efek Indonesia Periode 2019\u20132024","publication_year":2026,"publication_date":"2026-10-31","ids":{"openalex":"https://openalex.org/W7225018204","doi":"https://doi.org/10.61132/pajamkeu.v3i5.2716"},"language":"en","primary_location":{"id":"doi:10.61132/pajamkeu.v3i5.2716","doi":"https://doi.org/10.61132/pajamkeu.v3i5.2716","is_oa":true,"landing_page_url":"https://doi.org/10.61132/pajamkeu.v3i5.2716","pdf_url":"https://ejournal.areai.or.id/index.php/PAJAMKEU/article/download/2716/2286","source":{"id":"https://openalex.org/S4404673539","display_name":"Pajak dan Manajemen Keuangan","issn_l":"3046-899X","issn":["3046-899X","3046-9848"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Pajak dan Manajemen Keuangan","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://ejournal.areai.or.id/index.php/PAJAMKEU/article/download/2716/2286","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5157132721","display_name":"Restu Fadilah","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I2608206482","display_name":"Universitas Ahmad Dahlan","ror":"https://ror.org/03hn13397","country_code":"ID","type":"education","lineage":["https://openalex.org/I2608206482"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Restu  Fadilah","raw_affiliation_strings":["Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta","institution_ids":["https://openalex.org/I2608206482"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5071630085","display_name":"Adi Musharianto","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I2608206482","display_name":"Universitas Ahmad Dahlan","ror":"https://ror.org/03hn13397","country_code":"ID","type":"education","lineage":["https://openalex.org/I2608206482"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Adi Musharianto","raw_affiliation_strings":["Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta","institution_ids":["https://openalex.org/I2608206482"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I2608206482"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.89744012,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"3","issue":"5","first_page":"142","last_page":"152"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14183","display_name":"Banking Sector Performance and Management","score":0.8198000192642212,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14183","display_name":"Banking Sector Performance and Management","score":0.8198000192642212,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10127","display_name":"Banking stability, regulation, efficiency","score":0.16019999980926514,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.00570000009611249,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/capital-adequacy-ratio","display_name":"capital adequacy ratio","score":0.9869999885559082},{"id":"https://openalex.org/keywords/non-performing-loans","display_name":"non-performing loans","score":0.9890000224113464},{"id":"https://openalex.org/keywords/green-banking","display_name":"green banking","score":0.996999979019165},{"id":"https://openalex.org/keywords/return-on-assets","display_name":"return on assets","score":0.9990000128746033},{"id":"https://openalex.org/keywords/bank-profitability","display_name":"bank profitability","score":0.9509999752044678},{"id":"https://openalex.org/keywords/state-owned-banks","display_name":"state-owned banks","score":0.972000002861023},{"id":"https://openalex.org/keywords/credit-risk","display_name":"credit risk","score":0.9110000133514404},{"id":"https://openalex.org/keywords/capital-management","display_name":"capital management","score":0.8180000185966492},{"id":"https://openalex.org/keywords/sustainable-banking","display_name":"sustainable banking","score":0.6669999957084656},{"id":"https://openalex.org/keywords/indonesia-stock-exchange-listed-banks","display_name":"Indonesia Stock Exchange listed banks","score":0.7770000100135803}],"concepts":[{"id":"https://openalex.org/C185669311","wikidata":"https://www.wikidata.org/wiki/Q1163221","display_name":"Return on assets","level":3,"score":0.6952999830245972},{"id":"https://openalex.org/C16969640","wikidata":"https://www.wikidata.org/wiki/Q1070805","display_name":"Capital adequacy ratio","level":3,"score":0.6532999873161316},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6516000032424927},{"id":"https://openalex.org/C6422946","wikidata":"https://www.wikidata.org/wiki/Q857354","display_name":"Panel data","level":2,"score":0.6035000085830688},{"id":"https://openalex.org/C73283319","wikidata":"https://www.wikidata.org/wiki/Q1416617","display_name":"Financial system","level":1,"score":0.597599983215332},{"id":"https://openalex.org/C2777764128","wikidata":"https://www.wikidata.org/wiki/Q189539","display_name":"Loan","level":2,"score":0.5849000215530396},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.5},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.45969998836517334},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.4496999979019165},{"id":"https://openalex.org/C152877465","wikidata":"https://www.wikidata.org/wiki/Q208042","display_name":"Regression analysis","level":2,"score":0.3790999948978424},{"id":"https://openalex.org/C83646750","wikidata":"https://www.wikidata.org/wiki/Q193893","display_name":"Capital (architecture)","level":2,"score":0.37709999084472656},{"id":"https://openalex.org/C27574286","wikidata":"https://www.wikidata.org/wiki/Q320723","display_name":"Variables","level":2,"score":0.36820000410079956},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.35580000281333923},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.35249999165534973},{"id":"https://openalex.org/C98014903","wikidata":"https://www.wikidata.org/wiki/Q832161","display_name":"Financial ratio","level":2,"score":0.3084000051021576},{"id":"https://openalex.org/C2864544","wikidata":"https://www.wikidata.org/wiki/Q2914988","display_name":"Capital requirement","level":3,"score":0.3061000108718872},{"id":"https://openalex.org/C71387314","wikidata":"https://www.wikidata.org/wiki/Q494128","display_name":"Non-performing loan","level":3,"score":0.30309998989105225},{"id":"https://openalex.org/C155530773","wikidata":"https://www.wikidata.org/wiki/Q591174","display_name":"Return on equity","level":3,"score":0.3001999855041504},{"id":"https://openalex.org/C171884676","wikidata":"https://www.wikidata.org/wiki/Q1755687","display_name":"Return on capital employed","level":5,"score":0.2953000068664551},{"id":"https://openalex.org/C2776299755","wikidata":"https://www.wikidata.org/wiki/Q432449","display_name":"Carry (investment)","level":2,"score":0.2825999855995178},{"id":"https://openalex.org/C2983734796","wikidata":"https://www.wikidata.org/wiki/Q848507","display_name":"Commercial bank","level":2,"score":0.27649998664855957},{"id":"https://openalex.org/C153240184","wikidata":"https://www.wikidata.org/wiki/Q3243772","display_name":"Control variable","level":2,"score":0.2671000063419342},{"id":"https://openalex.org/C2778253041","wikidata":"https://www.wikidata.org/wiki/Q699735","display_name":"Annual report","level":2,"score":0.25200000405311584}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.61132/pajamkeu.v3i5.2716","doi":"https://doi.org/10.61132/pajamkeu.v3i5.2716","is_oa":true,"landing_page_url":"https://doi.org/10.61132/pajamkeu.v3i5.2716","pdf_url":"https://ejournal.areai.or.id/index.php/PAJAMKEU/article/download/2716/2286","source":{"id":"https://openalex.org/S4404673539","display_name":"Pajak dan Manajemen Keuangan","issn_l":"3046-899X","issn":["3046-899X","3046-9848"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Pajak dan Manajemen Keuangan","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.61132/pajamkeu.v3i5.2716","doi":"https://doi.org/10.61132/pajamkeu.v3i5.2716","is_oa":true,"landing_page_url":"https://doi.org/10.61132/pajamkeu.v3i5.2716","pdf_url":"https://ejournal.areai.or.id/index.php/PAJAMKEU/article/download/2716/2286","source":{"id":"https://openalex.org/S4404673539","display_name":"Pajak dan Manajemen Keuangan","issn_l":"3046-899X","issn":["3046-899X","3046-9848"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Pajak dan Manajemen Keuangan","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7225018204.pdf","grobid_xml":"https://content.openalex.org/works/W7225018204.grobid-xml"},"referenced_works_count":19,"referenced_works":["https://openalex.org/W2972749516","https://openalex.org/W4225144493","https://openalex.org/W4312767632","https://openalex.org/W4378378150","https://openalex.org/W4379196498","https://openalex.org/W4381949794","https://openalex.org/W4388441080","https://openalex.org/W4389831718","https://openalex.org/W4401762716","https://openalex.org/W4404418968","https://openalex.org/W4409820899","https://openalex.org/W4410464517","https://openalex.org/W4410797527","https://openalex.org/W4410933415","https://openalex.org/W4411770106","https://openalex.org/W4412199742","https://openalex.org/W7133542657","https://openalex.org/W7154945613","https://openalex.org/W7163868545"],"related_works":["https://openalex.org/W7218062319","https://openalex.org/W7164761722","https://openalex.org/W4412025241","https://openalex.org/W4410363098","https://openalex.org/W7171628690","https://openalex.org/W4402788215","https://openalex.org/W7172256615","https://openalex.org/W7166805995","https://openalex.org/W4313650962","https://openalex.org/W2994735977"],"abstract_inverted_index":{"Bank":[0,73,75,78,82],"profitability":[1],"is":[2],"influenced":[3],"by":[4],"capital":[5,176],"strength,":[6],"credit":[7],"risk,":[8],"and":[9,31,63,81,107,126,137,156,178,208],"the":[10,21,44,108,165,187],"integration":[11],"of":[12,23,69,170,190],"sustainability":[13,64,215],"practices":[14],"into":[15],"business":[16],"operations.":[17],"This":[18],"study":[19,201],"examines":[20],"effects":[22],"Capital":[24],"Adequacy":[25],"Ratio":[26],"(CAR),":[27],"Non-Performing":[28],"Loan":[29],"(NPL),":[30],"Green":[32,141,157,191],"Banking":[33,142,158,192],"on":[34,36,43,115,130,151],"Return":[35],"Assets":[37],"(ROA)":[38],"among":[39],"state-owned":[40,71],"banks":[41,72],"listed":[42],"Indonesia":[45],"Stock":[46],"Exchange":[47],"during":[48],"2019\u20132024.":[49],"A":[50],"quantitative":[51],"associative":[52],"approach":[53],"was":[54,112],"applied":[55],"using":[56,101],"secondary":[57],"data":[58],"from":[59],"annual":[60],"financial":[61,188,212],"statements":[62],"reports.":[65],"The":[66,118,200],"sample":[67],"consisted":[68],"four":[70],"Mandiri,":[74],"Rakyat":[76],"Indonesia,":[77,80],"Negara":[79,84],"Tabungan":[83],"observed":[85],"over":[86],"six":[87],"years,":[88],"resulting":[89],"in":[90,162,210],"24":[91],"panel-data":[92],"observations":[93],"selected":[94,113],"through":[95],"purposive":[96],"sampling.":[97],"Data":[98],"were":[99],"analyzed":[100],"panel":[102],"regression":[103],"with":[104,164,214],"EViews":[105],"12,":[106],"Fixed":[109],"Effect":[110],"Model":[111],"based":[114],"model-selection":[116],"tests.":[117],"results":[119],"indicate":[120],"that":[121,175],"CAR":[122],"has":[123,134,143],"a":[124,135,144,195],"positive":[125,145],"statistically":[127,138,147],"significant":[128,139],"effect":[129,150],"ROA,":[131,163],"while":[132,186],"NPL":[133],"negative":[136],"effect.":[140],"but":[146],"insignificant":[148],"partial":[149],"ROA.":[152],"Simultaneously,":[153],"CAR,":[154],"NPL,":[155],"significantly":[159],"explain":[160],"variations":[161],"model":[166],"reporting":[167],"an":[168],"R-squared":[169],"0.7479.":[171],"These":[172],"findings":[173],"suggest":[174],"management":[177],"credit-risk":[179],"control":[180],"are":[181],"important":[182],"for":[183,204],"bank":[184,205],"profitability,":[185],"benefits":[189],"may":[193],"require":[194],"longer":[196],"period":[197],"to":[198],"materialize.":[199],"provides":[202],"considerations":[203],"management,":[206],"investors,":[207],"regulators":[209],"balancing":[211],"performance":[213],"commitments.":[216]},"counts_by_year":[],"updated_date":"2026-11-06T12:05:46.655746","created_date":"2026-11-01T00:00:00"}