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Marshanda San Cai Gosal
Program Studi Ilmu Administrasi Bisnis Fakultas Ilmu Sosial dan Politik

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Pengaruh Kredit Bermasalah Terhadap Kinerja Keuangan PT. Sarana Sulut Ventura Marshanda San Cai Gosal; Joula J Rogahang; Danny D. S. Mukuan
Productivity Vol 6 No 3 (2025): September 2025
Publisher : Program Studi Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/ejp.v6i3.61124

Abstract

This study aims to determine the effect of non-performing loans on the financial performance of PT. Sarana Sulut Ventura. Using a quantitative research approach, the data used in this study are the monthly financial reports of PT. Sarana Sulut Ventura for the period 2021-2023, using purposive sampling. To answer the research question, simple linear correlation analysis and simple linear regression analysis were used. In this study, the variable of non-performing loans was measured using Non-performing Loan (NPL), and financial performance was measured using Return on Equity (ROE). The correlation test results showed that the correlation between the NPL and ROE variables had a significant negative relationship. The results of the simple linear regression test found that the non-performing loan variable had a negative and significant effect on financial performance. This finding provides important results for companies to manage credit risk properly.