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All Journal Jurnal Akuntansi Bisnis
Tirza Andriasa Estevania
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Economics, Econometrics & Finance

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Mitigasi Risiko Kredit Perbankan di Indonesia: Analisis Empiris Implementasi POJK 17/2023K 17/2023 dan Karakteristik Bank Terhadap Non-Performing Loan Perbankan yang Terdaftar di BEI Tahun 2021-2024 Tirza Andriasa Estevania
Jurnal Akuntansi Bisnis Vol 24, No 2: September 2026
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v24i2.16182

Abstract

Non-Performing Loans (NPL) serve as a critical indicator of banking credit quality and risk exposure, prompting regulatory interventions such as POJK 17/2023 on commercial bank governance. This study examines the effects of POJK 17/2023, BOPO, ROA, income diversification, and the Capital Adequacy Ratio (CAR) on the NPL of commercial banks listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Using empirical analysis, the results indicate that POJK 17/2023 and income diversification have significant negative effects on NPL, demonstrating that enhanced governance and broader revenue streams successfully reduce non-performing loans. Furthermore, ROA and CAR significantly affect NPL, whereas BOPO shows no significant impact. These findings confirm that NPL control relies on both regulatory compliance and internal banking conditions. Practically, this study serves as an objective policy evaluation of POJK 17/2023 and provides strategic credit risk mitigation guidelines for IDX-listed banks to optimize their internal financial characteristics.
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