PENGARUH ALOKASI KREDIT DAN HARGA KREDIT TERHADAP PROFITABILITAS DENGAN RISIKO KREDIT SEBAGAI VARIABEL INTERVENING

Mulyani, Elis Listiana
Sari, Dewi Permata
Mufreni, Alfin Nurfahmi

Jurnal Ekonomi Manajemen
Vol 8, No 1 (2022): Mei 2022

The purpose of this study is to find out and analyze the effect of credit ratio(Loan to Funding Ratio / LFR) and credit price (Loan Pricing) on profitability (Net Profit Margin) with credit risk (Non Performing Loan / NPL) as Intervening Variable. The research was conducted on banking listed on the Indonesia Stock Exchange.The research method used is descriptive analysis with the data used is secondary data in the form of Income and Balance Sheet statements on banks listed on the Indonesia Stock Exchange. Analytical tools use financial ratios in the form of Loan to Funding Ratio (LFR), Loan Pricing, Credit Risk (Non Performing Loan) and Net Profit Margin and intervening regression analysis.Based on the results of research it is known that Credit Risk (NPL) becomes a partial intervening variable between Loan Funding Rastio against Net Profit Margin (NPM), while between Credit Price (Loan Pricing)against Net Profit Margin, Credit Risk (NPL) becomes a perfect intervening variable. Tujuan Penelitian ini adalah untuk mengetahui dan menganalisis pengaruh rasio kredit (Loan to Funding Ratio /LFR) dan harga kredit (Loan Pricing) terhadap profitabilitas (Net Profit Margin) dengan risiko kredit (Non Performing Loan/NPL) sebagai Variabel Intervening .Penelitian dilakukan pada Perbankan yang tercatat di Bursa Efek Indonesia.Metode Penelitian yang digunakan adalah analisis deskriptif dengan data yang digunakan adalah data sekunder berupa laporan Keuangan Laba Rugi dan Neraca pada Perbankan yang tercatat di Bursa Efek Indonesia .Alat analisis menggunakan rasio keuangan berupa Loan to Funding Ratio (LFR), Loan Pricing ( Harga Kredit) , Risiko Kredit ( Non Performing Loan) dan Net Profit Margin dan analisis regressi intervening . Berdasarkan hasil penelitian diketahui bahwa bahwa Risiko Kredit (NPL) menjadi  variable intervening parsial antara Loan Funding Rastio terhadap Net Profit Margin (NPM), sedangkan antara Harga Kredit ( Loan Pricing) terhadap Net Profit Margin, Risiko Kredit (NPL) menjadivariable intervening sempurna .