<![CDATA[Non-Performing Loans (NPL) serve as a critical indicator of banking credit quality and risk exposure, prompting regulatory interventions such as POJK 17/2023 on commercial bank governance. This study examines the effects of POJK 17/2023, BOPO, ROA, income diversification, and the Capital Adequacy Ratio (CAR) on the NPL of commercial banks listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Using empirical analysis, the results indicate that POJK 17/2023 and income diversification have significant negative effects on NPL, demonstrating that enhanced governance and broader revenue streams successfully reduce non-performing loans. Furthermore, ROA and CAR significantly affect NPL, whereas BOPO shows no significant impact. These findings confirm that NPL control relies on both regulatory compliance and internal banking conditions. Practically, this study serves as an objective policy evaluation of POJK 17/2023 and provides strategic credit risk mitigation guidelines for IDX-listed banks to optimize their internal financial characteristics.]]>
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