<![CDATA[A B S T R A KBank, dalam menjalankan fungsi perantara melalui penyaluran Dana Pihak Ketiga, menghadapi risiko kredit yang tercermin dalam rasio NPL (Non-Performing Loan). NPL yang tinggi merupakan ancaman serius terhadap kesehatan perbankan. Keberadaan kredit perbankan menjadi instrumen penting dalam menjaga kesinambungan aktivitas ekonomi dan memperkuat struktur perekonomian nasional. Ekspansi penyaluran kredit perbankan yang terbatas berpengaruh pada peran optimal industri bank sebagai lembaga intermediasi. NPL menarik untuk diteliti terkait mekanisme tata kelola perusahaan, termasuk unsur struktur dewan dan pengaruh faktor-faktor makroekonomi. Penelitian ini bertujuan menganalisis pengaruh mekanisme tata kelola bank terhadap risiko kredit, yang diukur melalui NPL, pada bank konvensional di Indonesia. Data sekunder mencakup 41 bank konvensional selama lima tahun periode pengamatan, yakni 2020-2024, menghasilkan 205 observasi. Hasil penelitian menunjukkan bahwa tidak semua sisi struktur internal bank dan faktor-fakor makroekonomi berpengaruh terhadap risiko kredit berupa NPL. Board Size, Audit Independence, Diversification Opportunities, GDP Growth dan Interest Rate berpengaruh negatif signifikan terhadap NPL, sedangkan Provisions for Loan Losses berpengaruh positif signifikan terhapan NPL. Variabel lainnya, yakni Board Meeting, Board Independence, Audit Committee, Institutional Shareholdings, Bank Age, Bank Size, dan Unemployment Rate tidak berpengaruh signifikan terhadap NPL. A B S T R A C TBanks, in performing their intermediary role through Third-Party Funds, face credit risk, which is reflected in Non-Performing Loans (NPLs). High NPLs pose a serious threat to banking stability, while bank lending plays a crucial role in sustaining economic activity and strengthening the national economy. Limited expansion of bank credit can constrain the optimal function of banks as financial intermediaries. This study examines the effect of bank governance mechanisms on credit risk, measured by NPLs, in conventional banks in Indonesia. Secondary data were collected from 41 conventional banks over a five-year period (2020-2024), resulting in 205 observations. The results indicate that not all internal governance mechanisms and macroeconomic factors significantly influence NPLs. Board Size, Audit Independence, Diversification Opportunities, GDP Growth, and Interest Rate have a significant negative effect on NPLs, whereas Provisions for Loan Losses have a significant positive effect. Other variables, including Board Meetings, Board Independence, Audit Committee, Institutional Shareholdings, Bank Age, Bank Size, and Unemployment Rate, do not show significant effects. These findings suggest that only selected governance mechanisms and macroeconomic conditions effectively impact credit risk, highlighting the importance of targeted policies to manage NPLs in Indonesian banks.]]>
