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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business International Journal of Supply Chain Management ETNOREFLIKA: Jurnal Sosial dan Budaya Jurnal Kewarganegaraan Jurnal Ilmiah Wahana Pendidikan Ukazh : Journal of Arabic Studies Journal of Research and Publication Innovation JAKBS Jurnal Intelek Insan Cendikia Jurnal Ilmu Manajemen Dan Pendidikan
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Pengaruh CAR dan LDR terhadap NPL pada Bank Permata Tbk. Periode 2013-2023 Tiara Azzahra Aproditha; Hania Bunga Syabina; Agus Supriatna
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 1 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

The results showed that CAR and LDR had no significant effect on NPL, either partially or simultaneously. This study aims to analyze the effect of Current Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) on Non Performing Loan (NPL) at Bank Permata Tbk during the period 2013 2023. The research method used is quantitative analysis with financial data obtained from the bank's annual report. The data analyzed covers 11 years, resulting in 11 data points for each variable CAR, LDR, and NPL. The results of descriptive statistical analysis show that CAR has an average of 23,273 with a standard deviation of 9,530, while LDR has an average of 81,991 with a standard deviation of 8,098. NPL recorded an average of 1.064 with a standard deviation of 0.6392. Hypothesis testing using regression analysis shows that the F-count value is 0.976 and the significant value (sig.) is 0.418, indicating that there is no significant influence between CAR and LDR on NPL.
Pengaruh DAR dan ROA terhadap NPL pada Bank BNI Tbk. Periode 2013-2023 Jessica Amalia; Niwayan Julia Sanistira Kayla Anjani; Agus Supriatna
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 1 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

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This study aims to determine the effect of Debt to Total Asset and Return on Asset on Non Performing Loan at PT Bank Negara Indonesia Tbk both partially and simultaneously. The research method used by the author in preparing the journal is a quantitative method, namely conducting research that describes the company's financial condition expressed in numerical form. Data collection is done by taking secondary limits in the form of financial reports of PT Bank Negara Indonesia Tbk listed on the Indonesia Stock Exchange using reports in the form of balance sheets and profit and loss for the period 2013 to 2023. The data analysis technique used is the classical assumption test, multiple linear regression analysis, model feasibility test (correlation coefficient test, determination coefficient test and F test) and T hypothesis test using SPSS software versions 26 and 27. The results showed that Debt to Asset Ratio and Return on Asset simultaneously affect Non Performing Loan at Bank Negara Indonesia Tbk. Period 2013-2023, with a sig value. (0,001) < 0,05.
Pengaruh NPL & BOPO Terhadap ROA Pada Bank Maybank Indonesia Periode 2013-2023 Dea Armasari; Astuti Kelian; Agus Supriatna
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 1 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

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This study aims to analyze the effect of Non-Performing Loan (NPL) and Operational Expenses to Operational Income (BOPO) on Return on Assets (ROA) at Maybank Indonesia for the period 2013–2023. A quantitative approach was employed using secondary data obtained from the bank’s annual financial statements. Multiple linear regression and classical assumption tests were used for data analysis. The results indicate that NPL has no significant partial effect on ROA, while BOPO has a significant negative effect on ROA. Simultaneously, NPL and BOPO significantly influence ROA. This study highlights the importance of operational efficiency and credit risk management in improving bank profitability. These findings are expected to serve as a strategic reference for banking management in making decisions regarding cost efficiency and asset quality.
Co-Authors Alda Dwi Juliana Alexsander Hutasoit Alfan Azkiya Robbani Amalia Anisa Fauziah Aris Riswandi Sanusi Assyifa Marsela Syawali Putri Astuti Kelian Aziz Willianta Bahtiar, Ihwan Rahman Bahtiar Betty Subartini Chakam Failasuf Dea Armasari Dimas Sahlal Muzadi Elis Hertini Fabiola Nata Fakung Rahman Hania Bunga Syabina Janudin Janudin Jessica Amalia Jumadil Saputra Nafi’ah, Khotimatun Nani Rusnaeni Niwayan Julia Sanistira Kayla Anjani Nuraidah Nuraidah Oki Ikbal Khair Raihan Dheka Amin Haryadi RR. Ella Evrita Hestiandari Saylendra, Nadya Putri Siti Masyitoh Tiara Azzahra Aproditha Tiffani Novia Rachmi Tri Gustian Anugrah Tri Wartono