THE EFFECT OF FINANCIAL ASSET IMPAIRMENT ON THE NET PROFIT OF PT BANK MANDIRI (PERSERO) TBK FOR THE PERIOD 2022 - 2025

Timothy Yohanes Widjaja (Accounting Study Program, Parahyangan Catholic University, Bandung.)
Floren Suryati (Accounting Study Program, Parahyangan Catholic University, Bandung)
Elizabeth Tiur Manurung (Accounting Study Program, Parahyangan Catholic University, Bandung)

Jurnal Manajemen Perbankan Keuangan Nitro
Vol. 2 No. 3 (2026): Special Volume for International Collaboration

This study aims to examine the effect of financial asset impairment on net profit. It uses the monthly financial statements of PT Bank Mandiri (Persero) Tbk as the data source. This study applies a quantitative method by analyzing the results of a regression test. The regression results indicate a significant relationship between financial asset impairment and net profit. The research conducted on this bank focuses on non-performing loans; therefore, if non-performing loans decrease, net profit will increase.