Jurnal Riset Terapan Akuntansi
Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI

PENGARUH TINGKAT NPL TERHADAP PERFORMA PERUSAHAAN PERBANKAN

Sari, Rafika (Unknown)
Pebriani, Reny Aziatul (Unknown)



Article Info

Publish Date
16 Oct 2024

Abstract

This research aims to examine the relationship or correlation that exists between the level of non-performing loans and the financial performance of banking companies. The research objects are state-owned banks, namely Mandiri Bank, Indonesian State Bank, State Savings Bank, Indonesian Sharia Bank, Indonesian People's Bank for the last 8 years, namely 2016-2023. The research results are based on a simple regression test with a significance of 0.048. The Non Performing Loan (NPL) variable has a significant negative effect on company performance which is calculated using return on assets. Based on the results it can be seen that Non Performing Loans affect banking performance, therefore companies must maintain and maintain their NPL so that performance can improve the financial performance of banking companies. Keywords: Correlation, Non Performing Loans, Performance, Banking

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Journal Info

Abbrev

jrtap

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Terapan Akuntansi (JRTA) merupakan jurnal yang berisi tentang hasil riset dan penelitian dalam bidang akuntansi. Terbit pertama kali pada bulan Januari 2017 dan terbit dua kali setahun yaitu untuk periode Januari – Juni dan periode Juli – Desember, dengan ISSN: ...