PENGARUH LDR, RISIKO KREDIT, DEWAN KOMISARIS, DAN FINTECH TERHADAP KINERJA KEUANGAN PERBANKAN YANG TERDAFTAR BEI 2022-2024

Denanda Ayu Putri Guritno (Stie widya wiwaha)
Manendha Maganitri Kundala

JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Vol. 11 No. 1 (2026): Edisi April

This study, titled "The Influence of LDR, Credit Risk, Board of Commissioners Scale, and Fintech Integration on the Financial Outcomes of IDX-Listed Banks (2022–2024)", aims to evaluate how Loan to Deposit Ratio (LDR), Non-Performing Loans (NPL), board size, and fintech adoption affect the financial results of banks listed on the Indonesia Stock Exchange during the stated timeframe. A quantitative approach was applied, employing multiple linear regression to explore connections among independent and dependent factors. Using purposive sampling, the research included 41 banks, representing 123 yearly financial reports. Results indicate that LDR, NPL, and fintech show no significant impact on financial performance (proxied by ROA), while board of commissioners size exerts a notable positive influence on ROA.