JIAP Vol 2 (2) (September 2022) hal: 107 – 118 e - ISSN 2776-1835 p - ISSN 2774-9517 e-jurnal : http://journal.univpancasila.ac.id/index.php/JIAP/ MENGUKUR KINERJA BANK JAMBI SEBELUM DAN SAAT PANDEMI COVID-19 Fathimah Alfia Rizqi 1* , Yetty Murni 2 , Eka Sudarmaji 3 1,2,3 Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Pancasila, Jakarta, Indonesia *Email: 1218210119@univpancasila.ac.id Diterima 20 April 2022, Disetujui 19 Agustus 2022 Abstrak Tujuan penelitian ini untuk menganalisis pengaruh rasio perbankan, yaitu Capital Adequacy Ratio (CAR), BOPO, Net Interest Margin (NIM), Loan to Deposit Ratio (LDR), Non Performing Loan (NPL), Quick Ratio (QR), Investing Policy Ratio (IPR), GWM, Primary Ratio (PR), Cost of Fund (COF) pada kinerja keuangan (ROA) pada bank Jambi periode 2012-2020. Metode analisis data menggunakan regresi linier yang sebelumnya telah diuji dengan uji normalitas, uji asumsi klasik, uji autokorelasi, uji heterokedastisitas, dan uji multikolinearitas. Serta pengujian hipotesis pada uji koefisien determinasi menggunakan metode Stepwise, dimana metode regresi stepwise merupakan metode untuk mendapatkan model terbaik dari sebuah analisis regresi yang memiliki korelasi tinggi dan signifikan terhadap variabel dependen, apabila ada variabel yang tidak signifikan maka variabel tersebut dieliminasi. Hasil penelitian ini menunjukan bahwa dari 10 variabel independen hanya 1 variabel yang dapat menjelaskan pengaruhnya terhadap ROA dan yang paling dominan yaitu variabel BOPO dengan nilai R Square sebesar 0,86 atau 86% . Kata Kunci: Rasio Keuangan, Bank JAMBI, Covid19,BOPO, Return On Asset Abstarct The purpose of this study was to analyze the effect of banking ratios, specifically Capital Adequacy Ratio (CAR), BOPO, Net Interest Margin (NIM), Loan to Deposit Ratio (LDR), Non-Performing Loan (NPL), Quick Ratio (QR), Investing Policy Ratio (IPR), GWM, Primary Ratio (PR), Cost of Fund (COF) on financial performance (ROA) at Bank Jambi for the period 2012-2020. The data analysis used linear regression. Normality test, classical assumption test, autocorrelation test, heteroscedasticity test, and multicollinearity test had been performed. The prediction of optimal banking performance ratio based on the coefficient of determination used the Stepwise regression method. The goal of the stepwise regression method was to get the best model from a regression analysis with a high and significant correlation to the dependent variable. If there were variables that were not significant, then the variable was eliminated. This study indicates that only one variable can explain its effect on ROA of the ten independent variables, and the most dominant is the BOPO variable with an R Square value of 0.86 or 86%. Keyword: Financial ratio, Bank JAMBI, Covid19, BOPO, Return On Asset