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Satriana Satriana
Faculty of Agriculture, Universitas Syiah Kuala, Banda Aceh 23111, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Neuroscience Public Health Social Sciences Other

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PENGARUH KINERJA KEUANGAN TERHADAP TOTAL KREDIT PADA BANK SULTRA Satriana, Satriana; Chairunnas, Arnadi; Ilham, Surianto; Nisa, Iien Rohmati
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2742

Abstract

This study aims to analyze the influence of financial performance on total credit distribution at Bank Sultra. Financial performance is projected through four main variables: Return on Assets (ROA), Operating Expenses to Operating Income (BOPO), Non-Performing Loans (NPL), and Loan to Deposit Ratio (LDR). Using a quantitative research design with a causal associative approach, this study focuses on the causal relationships between variables. The study population includes Bank Sultra's quarterly financial reports for the 2014-2018 period, accessed through the bank's official website. Data analysis was performed using IBM SPSS Statistics version 27 software to ensure the accuracy of hypothesis testing. Partial results indicate that ROA, NPL, and LDR significantly influence total credit, indicating that profitability, asset quality, and liquidity are key determinants of credit policy. Conversely, the BOPO variable was found to have no significant impact on total credit individually. However, simultaneous testing confirmed that ROA, BOPO, NPL, and LDR collectively significantly influence total credit at Bank Sultra. These findings provide important implications for bank management in managing financial ratios to optimize credit expansion. Future researchers are advised to add other independent variables to broaden the scope of the analysis. Keywords: Total Credit, Return on Assets, BOPO, Non-Performing Loans, Loan to Deposit Ratio.
Co-Authors Anna Roosdiana Ardi Muthahir Arnadi Chairunnas Cut Meurah Rosnelly desy wulandari Dewi Yunita Etria Hasmarita Fadesti, Pralayar Fanny Gandung Sugita Graciela Pirade, Agatha Gunawan Gunawan Heru Prono Widayat, Heru Prono Ilham, Surianto Indera Sakti Nasution IRFAN IDRIS Juanda Juanda Jumain, Jumain Kamarudin Kamarudin Kiki Rezekiah Komara, Eki M.E.P, Desak Putu Mahlinda Mahlinda, Mahlinda Mauliza, Nadia Putri Melly Novita Miftakhul F, M Haris Muhammad Dani Supardan Muhammad Supardan, Muhammad Murlida, Eva Nilda, Cut Nisa, Iien Rohmati Normalina Arpi Novia Mehra Erfiza Nurazis, Alfi Syahri Paharu, Kabah Rahma Ashari Hamzah Ryan Moulana Sasangka Prasetyawan Sasmita Trisofika, Risma Siti Syahraeni Sukayasa Suriaini, Nanda Syarifah Rohaya Tadjuddin Chalid, Maisuri Wardihan Sinrang, Andi Widia Shofa Ilmiah Yanti Meldasari Lubis Yusmanizar Yusmanizar Zaidiyah Zaidiyah