Journal of Accounting and Digital Finance
Vol. 2 No. 1 (2022): Journal of Accounting and Digital Finance

Non performing loan: analisis kredit bermasalah di masa pandemi Covid 19

Nisfi Musta'da (Sekolah Tinggi Ilmu Ekonomi Bank BPD Jawa Tengah)
Nugroho Heri Pramono (Sekolah Tinggi Ilmu Ekonomi Bank BPD Jawa Tengah)



Article Info

Publish Date
17 Mar 2022

Abstract

This study aims to determine the effect of LAR, NIM, Inflation, and BI Rate on NPLs during the Covid-19 pandemic. The study population included all conventional commercial banks listed on the Indonesia Stock Exchange in 2020. The sample selection technique used was the purposive sampling method and obtained a sample of 102 observational data. The data used are secondary in the form of financial statements of conventional commercial banks of 2020. The analysis method used is the multiple linear regression method, which is processed using Eviews. The results showed that LAR and NIM had a positive effect on NPLs. In addition, inflation and the BI Rate have no effect on NPLs during the Covid-19 pandemic. Future research can also compare non-performing loans (NPLs) before and after the COVID-19 pandemic.

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Journal Info

Abbrev

jadfi

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Journal of Accounting and Digital Finance (JADFi) [ ISSN 2776-639X] embraces a range of methodological approaches in identifying and solving significant prioritized accounting issues. Submissions are encouraged across all areas on accounting, finance, and cognate disciplines. It is strongly ...