<![CDATA[This study aims to determine the effect of non-performing loans on the financial performance of PT. Sarana Sulut Ventura. Using a quantitative research approach, the data used in this study are the monthly financial reports of PT. Sarana Sulut Ventura for the period 2021-2023, using purposive sampling. To answer the research question, simple linear correlation analysis and simple linear regression analysis were used. In this study, the variable of non-performing loans was measured using Non-performing Loan (NPL), and financial performance was measured using Return on Equity (ROE). The correlation test results showed that the correlation between the NPL and ROE variables had a significant negative relationship. The results of the simple linear regression test found that the non-performing loan variable had a negative and significant effect on financial performance. This finding provides important results for companies to manage credit risk properly.]]>
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