CREDIT RISK, LIQUIDITY, PROFITABILITY: A REVIEW OF INDONESIAN STATE-OWNED BANKS - Djuarni, Wenny (Universitas Suryakancana, 2025)
Tujuan penelitian ini adalah untuk mengkaji pengaruh risiko kredit dan tingkat likuiditas terhadap profitabilitas pada sektor perbankan BUMN di Indonesia. Risiko kredit diproksikan dengan Non-Performing Loan (NPL), likuiditas diproksikan dengan Loan to Deposit Ratio (LDR), sedangkan profitabilitas diukur dengan Return on Assets (ROA). Laporan keuangan tahunan perbankan BUMN yang terdaftar di Bursa Efek Indonesia pada periode penelitian menjadi sumber data dalam studi ini. 2019–2023. Metode analisis yang digunakan adalah regresi linier berganda dengan pendekatan kuantitatif. Hasil penelitian menunjukkan bahwa risiko kredit berpengaruh negatif signifikan terhadap profitabilitas, sedangkan likuiditas berpengaruh positif namun tidak signifikan. Temuan ini menegaskan bahwa pengelolaan kredit bermasalah menjadi faktor kunci dalam menjaga kinerja keuangan perbankan BUMN, sementara tingkat likuiditas tidak selalu berdampak langsung terhadap profitabilitas. Penelitian ini memberikan implikasi penting bagi manajemen perbankan dalam merumuskan kebijakan pengelolaan risiko dan strategi peningkatan profitabilitas. The objective of this study is to examine the effect of credit risk and liquidity level on the profitability of state-owned banks in Indonesia. Credit risk is proxied by the Non-Performing Loan (NPL), liquidity is proxied by the Loan to Deposit Ratio (LDR), while profitability is measured by Return on Assets (ROA). The research data were obtained from the annual financial reports of state-owned banks listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. The analytical method employed is multiple linear regression with a quantitative approach. The findings reveal that credit risk has a significant negative effect on profitability, whereas liquidity has a positive but insignificant effect. These results emphasize that the management of non-performing loans is a crucial factor in maintaining the financial performance of state-owned banks, while liquidity levels do not necessarily have a direct impact on profitability. This study provides important implications for banking management in formulating risk management policies and strategies to enhance profitability