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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Akuisisi : Jurnal Akuntansi SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi YUME : Journal of Management JASF (Journal of Accounting and Strategic Finance) Reswara: Jurnal Pengabdian Kepada Masyarakat EKONOMIKA45 Jurnal Akuntansi dan Keuangan Abdi Makarti Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi International Journal of Accounting, Management, and Economics Research : Ijamer
Enny Susilowati Mardjono
Fakultas Ekonomi Dan Bisnis Universitas Dian Nuswantoro
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The effect of Npl on ROA and ROE Moderated by GCG at BPR BKK Purwodadi Moh Arwan Hamidi; Enny Susilowati Mardjono
Jurnal Telekomunikasi dan Informatika Lbh. 4 Àir. 1 (2026): International Journal Of Accounting, Management, And Economics Research (IJAME
Publisher : Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/ijamer.v4i1.184

Abstract

This study examines the effect of Non-Performing Loans (NPL) on bank profitability, measured by Return on Assets (ROA) and Return on Equity (ROE), and investigates the moderating role of Good Corporate Governance (GCG) in the relationship between credit risk and profitability at PT BPR BKK Purwodadi (Perseroda). This research employs a quantitative approach using panel data obtained from 18 branch offices over the 2020–2024 period, resulting in 90 observations. The data were analyzed using Moderated Regression Analysis (MRA). The findings reveal that NPL has a negative and statistically significant effect on both ROA and ROE, indicating that increasing credit risk reduces the bank's ability to generate profits from its assets and shareholders equity. However, Good Corporate Governance does not significantly moderate the relationship between NPL and either ROA or ROE, suggesting that the implementation of governance practices has not been sufficient to mitigate the adverse impact of credit risk on profitability. These findings highlight that effective credit risk management remains the primary determinant of banking profitability, while governance mechanisms alone are insufficient to improve financial performance without being supported by sound credit management practices. This study contributes to the banking literature by providing empirical evidence on the relationship between credit risk, corporate governance, and profitability in Indonesian rural banks. The findings also provide practical implications for bank management in strengthening credit assessment, borrower monitoring, internal control systems, and governance implementation to enhance sustainable financial performance. Keywords: Non-Performing Loans; Return on Assets; Return on Equity; Good Corporate Governance; Banking Profitability.
Co-Authors Abelinno Rizky Sectioazhari Adellia, Putri Rahma Agung Prajanto Ajeng Puspitasari Alik Sugeng Hartanto Amanda Putri Rahmawati Ananta Adi Firmansyah Anna Sumaryati Anna Sumaryati Arditya Dian Andika Bambang Minarso, Bambang Cherly Ayu Anggeraini Christina Saputri Edy Supriyono Fitria Salva Rima Helenia Fatimah Sari Hermawan Triono Imang Dapit Pamungkas Ira Septriana Ira Septriana Ira Septriana, Ira Juli Ratnawati Juli Ratnawati Juli Ratnawati Laurensia Josephine Lilis Setyowati Lilis Setyowati Mawarda, Aisa Senta Melati Oktafiyani Moh Arwan Hamidi Muhammad Fietra Winandha Muhammad Rafi Raihan Ngurah Pandji Ngurah Pandji Mertha Agung Durya Nindiana Okta Auliya Prasetyo, Dwiky Budhi Puan Sabrina Devi Purwantoro Purwantoro purwantoro purwantoro Ratna Herawati Salma Nurhaliza Putri Saputro, Dian Festiana Hadi Shalsabila, Fanisha Putri Shinfi Nabila Putri Simon Nisja Putra Zai Susanto, Aurelia Triono, Hermawan Vicky Pratama Mahardika Yulita Setiawanta Yulita Setiawanta Yussri Sawani Zahiro Safinah