E-Jurnal Akuntansi
Vol. 34 No. 7 (2024)

Examining the Impact of Bank Health on Profit Growth among Infobank15-Listed Banks

Ida Ayu Jayanti Kusumawardani (Faculty of Economics and Business, Universitas Udayana, Indonesia)
Henny Triyana Hasibuan (Faculty of Economics and Business, Universitas Udayana, Indonesia)



Article Info

Publish Date
18 Oct 2026

Abstract

The role of banking companies in the economy is very important, with banks striving to maximize profits for effective and efficient operations. Reviewing the health quality of banks through the RGEC approach in accordance with PBI Number 13/1/PBI/2011 is important to maintain public trust. This study examines the influence of Non-Performing Loans (NPL), Loan to Deposit Ratio (LDR), Good Corporate Governance (GCG), Return on Assets (ROA), Net Interest Margin (NIM), and Capital Adequacy Ratio (CAR) on the profit growth of banks listed in the Infobank15 Index for the 2019-2022 period. Samples were obtained using a saturated sampling technique, resulting in 26 companies with 104 observations. Data were taken from annual reports and analyzed using multiple linear regression. The results showed that LDR, GCG, ROA, NIM, and CAR have a significant positive effect, while NPL has a significant negative effect on profit growth. The implications of the study indicate the importance of reviewing financial ratios to help banks manage health and improving performance.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-JURNAL AKUNTANSI (EJA) E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the ...