Financial Performance Analysis in Realize Sustainability Finance: Case Study on BPR Banks in Bandar Lampung City

Authors

  • Hairudin Universitas Mitra Indonesia
  • Yulistina Universitas Mitra Indonesia
  • Pipit Novila Sari Universitas Mitra Indonesia
  • Nurohmayni Putri Universitas Mitra Indonesia
  • Endang Susilowati Institut Teknologi Bisnis dan Bahasa Dian Cipta Cendikia

Keywords:

FRS, NPL, ROA, BOPO, NIM, LDR, CR, BPR

Abstract

This study aims to analyze the effect of Non-Performing Loan (NPL), Return on Assets (ROA), Operating Costs and Operating Income (BOPO), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR), and Cash Ratio (CR) on Financial Sustainability which is proxied by the Financial Sustainability Ratio (FSR) at Rural Credit Banks (BPR) in Bandar Lampung City, Lampung Province, Indonesia. A total of 48 samples were taken using the purposive sampling method. The data used were obtained from the quarterly reports of Rural Credit Banks during 2024. The analysis techniques used were classical assumption tests, multiple linear regression analysis, F statistical tests, t statistical tests, and coefficient of determination tests. The findings Ratio (FSR), Loan to Deposit Ratio (LDR) has a positive and significant effect on the Financial Sustainability Ratio (FSR), and Cash Ratio (CR) has a negative and insignificant effect on the Financial Sustainability Ratio (FSR). The results of the regression estimation show that the model's predictive ability is 93.1%, while the remaining 6.9% is influenced by other factors outside the model.

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Published

2026-02-04

How to Cite

Hairudin, Yulistina, Novila Sari, P., Putri, N., & Susilowati, E. (2026). Financial Performance Analysis in Realize Sustainability Finance: Case Study on BPR Banks in Bandar Lampung City. International Journal of Human Capital and Innovative Management, 3(1), 15. Retrieved from https://pubjournals.com/ijhcim/article/view/171

Issue

Vol. 3 No. 1 (2026): January

Section

Articles

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Copyright (c) 2026 Hairudin, Yulistina, Pipit Novila Sari, Nurohmayni Putri, Endang Susilowati

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