FACTORS INFLUENCING THE FINANCIAL SUSTAINABILITY RATIO IN BANKING COMPANIES GO PUBLIC PERIOD 2021-2023
Keywords:
Financial Sustainability, CAR, ROA, LDR, PerbankanAbstract
This study aims to analyze the influence of Capital Adequacy Ratio (CAR), Return on Assets (ROA), and Loan to Deposit Ratio (LDR) on the Financial Sustainability Ratio (FSR) of publicly listed banking companies on the Indonesia Stock Exchange during the 2021–2023 period. A quantitative approach was employed, using multiple linear regression analysis. The sample consisted of 42 observational data points, selected through purposive sampling. The results show that CAR has no significant effect on FSR. Conversely, ROA and LDR have a positive and significant effect on FSR. These findings indicate that profitability and the ability of banks to disburse credit play an important role in maintaining financial sustainability, while capital adequacy does not directly affect FSR. The coefficient of determination of 37.1% suggests that the independent variables moderately explain the variation in FSR.
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