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Journal : PIAF : Paser Institute Journal Of Accounting And Finance

ANALYSIS OF NPL OF CONVENTIONAL COMMERCIAL BANKS SEEN FROM CAR, LDR, ROA, AND BOPO LISTED ON IDX Lisra; Yahya; Salida, Amrizal
Paser Institute Of Accounting and Finance Vol. 1 No. 2 (2023): Desember, 2023
Publisher : Paser Institute Of Accounting and Finance

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Abstract

Credit analysis was carried out to uncover problems that might occur in conventional banks listed on the Indonesia Stock Exchange (BEI) in the period 2019 to 2021. This research considers several indicators, namely CAR (Capital Adequacy Ratio), LDR (Loan to Deposit Ratio ) ), ROA (Return on Assets), and BOPO (Operating Costs to Operating Income). The method used in this research is the saturated sampling method, where the entire research population consisting of 43 companies was taken as a sample. The data used as the basis for research comes from financial reports and annual reports of these companies. Analysis was carried out using descriptive techniques, classical hypothesis testing, and multiple linear regression testing. The research results show that non-performing loans (NPL) are influenced by the return on assets (ROA) of Indonesian conventional banks but are not influenced by the capital adequacy ratio (CAR), loan-to-deposit ratio (LDR), operational costs (BOPO), and income. Conventional bank operations registered on the IDX. This provides important insight into the factors that influence the credit performance and financial stability of conventional banks in Indonesia and can be a basis for making decisions in credit risk management in the future.
Co-Authors Abd. Rahem Faqih Abdul Razak Thaha Ade Supriatna Adila Afifah Zahra Agung, Martin Aditya Ahmad Muwafik Saleh Aji Setiawan Alkadri, Hanif Almi Yulistia Alwanda Amir Bagja AMRIZAL SALIDA ANISAH Ardiyanti Arnila Sandi Arnoldi, Dwi Astuti, Eka Yuni Aswian Editri Sutriandi Ayu Susilawati, Endang Azharuddin Bahtiar, Hariman Bestari, Putri David Ariswandy Edi Sucipto Effendi, Sairul ENDRI ENDRI Epi Parela Esisuarni EVA NOVIANTI Fatahul Arifin, Fatahul Fathurrahman Fatiha Hasanah Febriana Sesunan, Mira Febrina, Weli Fitrina Defi, Wahyu Fuad Rief'ad, Ahmad Gita Prawesti Hadiyanto Hamida Amalia Hardianto Hardiyanti Harapin Herianto Hidayatullah, Nurfitri Hudalil, Ahmad Hurriyati Idayati, Farida Indriani, Agustina Irawati Irsyad Jasrial L.M.Samsu Lisra Masrida Yanti Mecia Melia Mubarok, Benny Muh. Adrian Juniarta Hidayat Muhammad Alwi Muhammad Arif Fadilah Muhammad Farid Muhammad Qusyairi Muhammad, Saiful Mutiach Muzaqi, Ahmad Imam Nasrul Nellitawati NOVIANTI, EVA Nur Alam Nur Hasanah Nur Indah Sari Nur Khofifah Nur Masiyah Nur Syamsiyah Nur Syamsiyah Nur, Amri Muliawan Nurfitra Yanto Nurhidayati Nurhizrah Gistituati Pradana, M. Rafieq Adi Pramana Putra, Nanda Pramono, Arief Prasetyo, Arya Adhari Radjiq, Akhmad Rafizah Awam Rahayu, Yuliastuti Rahmat Linur Ranitawati, Endang Ridho, M. Rifma Rini Agustin Sabaria Manti Battung Samsu, L.M. Sandra Gamba Indah Sarah Isniah Septi Anitasari Septo Hindiantoro Siti Lathifah Sri Ayu Elvan Suri Makhsura Susi Hendriani Suzuki Syofian Syafitri, Intan Rahmayuni Syahruddin, Akmal Novrian Syarif, Arman Taufik Ridho Iano Tri Mahardika, Bagus Tri Sulistiani Turniningtyas Ayu Rachmawati Widiarto, Hermono Yeni Adam, Siska Yupi Kuspandi Putra Yusuf Dewantoro Herlambang