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All Journal International Journal of Management Research and Economics Jurnal Ekonomi, Manajemen, Akuntansi
Sakifah Sakifah
Universitas Siliwangi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Navigating Financial Performance: The Influence of NPL and LDR on ROA with Inflation as a Moderating Factor Deny Hidayat; Sakifah Sakifah; Noneng Masitoh
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 2: Januari 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i2.7008

Abstract

This study investigates the impact of Non-Performing Loans (NPL) and Loan to Deposit Ratio (LDR) on Return on Assets (ROA) in Indonesian banking from 2017 to 2023, with inflation examined as a moderating factor. Using panel data regression analysis on 301 observations from 43 banking companies listed on the Indonesia Stock Exchange, the study finds that NPL negatively affects ROA but lacks statistical significance, contrary to expectations from the bad management hypothesis. In contrast, LDR positively and significantly influences ROA, supporting the Anticipated Income theory. Moderation analysis reveals that inflation does not significantly moderate the relationships between NPL and ROA, nor LDR and ROA. These findings suggest that while inflation impacts economic conditions and investment decisions, its direct effect on bank profitability through NPL and LDR is limited. The findings imply that enhancing managerial competencies in credit assessment and risk management is crucial for mitigating NPL risks and improving bank profitability. Banks should also prudently manage LDR to maximize profitability while considering credit risk. Effective inflation risk management strategies are recommended despite its minimal direct impact on NPL and LDR effects on ROA. Future research should explore additional factors influencing these relationships, including regulatory policies and macroeconomic conditions.
Navigating Financial Performance: The Influence of NPL and LDR on ROA with Inflation as a Moderating Factor Deny Hidayat; Sakifah Sakifah; Noneng Masitoh
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 2: Januari 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i2.7008

Abstract

This study investigates the impact of Non-Performing Loans (NPL) and Loan to Deposit Ratio (LDR) on Return on Assets (ROA) in Indonesian banking from 2017 to 2023, with inflation examined as a moderating factor. Using panel data regression analysis on 301 observations from 43 banking companies listed on the Indonesia Stock Exchange, the study finds that NPL negatively affects ROA but lacks statistical significance, contrary to expectations from the bad management hypothesis. In contrast, LDR positively and significantly influences ROA, supporting the Anticipated Income theory. Moderation analysis reveals that inflation does not significantly moderate the relationships between NPL and ROA, nor LDR and ROA. These findings suggest that while inflation impacts economic conditions and investment decisions, its direct effect on bank profitability through NPL and LDR is limited. The findings imply that enhancing managerial competencies in credit assessment and risk management is crucial for mitigating NPL risks and improving bank profitability. Banks should also prudently manage LDR to maximize profitability while considering credit risk. Effective inflation risk management strategies are recommended despite its minimal direct impact on NPL and LDR effects on ROA. Future research should explore additional factors influencing these relationships, including regulatory policies and macroeconomic conditions.
Banking Resilience Under Geopolitical Risk: The Moderating Role of Gender Diversity Deny Hidayat; Sakifah Sakifah; Ageng Asmara Sani; Dedeh Sri Sudaryanti
International Journal of Management Research and Economics Vol. 4 No. 3 (2026): August : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v4i3.4819

Abstract

This study assessed the impact of Geopolitical Risk (GPR) on bank performance and the role of gender diversity in that relationship. The study used panel data from 41 banks listed on the Indonesia Stock Exchange over the 2017–2025 period ( 369 observations). Bank performance is measured using Return on Assets (ROA), while the control variables used include bank size, Capital Adequacy Ratio (CAR), Non-Performing Loans (NPL), and Loan-to-Deposit Ratio (LDR). The analysis was conducted using a Random Effects Model with robust standard errors. The results show that GPR has a positive and significant effect on ROA. This means that an increase in geopolitical risk during the study period was not accompanied by a decline in bank profitability. Gender diversity was also found to moderate this relationship in a negative direction; thus, the higher the gender diversity, the weaker the positive effect of GPR on ROA. Regarding the control variables, bank size has a positive effect on ROA, while NPL has a negative effect. Meanwhile, CAR and LDR do not have a significant effect on ROA. The results indicate that banks’ responses to geopolitical risks are not only related to external conditions but are also influenced by governance characteristics and the quality of the bank’s internal management.
Co-Authors Dedeh Sri Sudaryanti, Dedeh Sri Deny Hidayat Masitoh, Noneng Sani, Ageng Asmara