Pengaruh Ukuran Perusahaan terhadap Kinerja Keuangan pada PT Bank Central Asia Tbk Tahun 2015-2024

Abstract

An important measure of a business's capacity to make money from resource management is its financial performance. The purpose of this study is to examine how company size (SIZE) affects financial performance at PT Bank Central Asia Tbk (BCA) between 2015 and 2024, as measured by return on assets (ROA). Using yearly data from BCA's official annual reports, a quantitative causal approach is used. While ROA is computed as net profit after tax divided by total assets, company size is determined by the natural logarithm of total assets. SIZE and ROA trend analysis, descriptive statistics, Pearson correlation, Shapiro-Wilk normality test, simple linear regression, hypothesis testing (t-test, F-test, R2), and the Durbin-Watson autocorrelation test are examples of analysis techniques. SIZE has a positive but statistically negligible impact on ROA, according to the data (? = 0.002861; t = 0.725; sig. = 0.489 > 0.05). SIZE has a negligible role in explaining ROA variance, according to the R2 of 6.17%. The Durbin-Watson value of 0.773 indicates positive autocorrelation, a frequent feature of time-series data where macro-financial shocks persist across consecutive periods, and is below the lower critical constraint dL = 0.879 (n=10, k=1, ?=5%). Future studies should prolong the observation period and include more determinants because the small sample size (n=10) limits statistical power. Operational efficiency (BOPO), credit quality (NPL), net interest margin (NIM), and capital adequacy (CAR) all have a greater impact on BCA's return on assets (ROA) than asset scale alone.