DETERMINANTS OF NON-PERFORMING LOANS (NPL) IN BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE

Authors

  • Rani Safitri Sriwijaya University, Indonesia
  • Isni Andriana Sriwijaya University, Indonesia
  • Sulastri Sulastri Sriwijaya University, Indonesia

DOI:

https://doi.org/10.29040/ijebar.v7i3.10577

Abstract

This study aims to analyze the factors that influence non-performing loans in banking companies listed on the Indonesian stock exchange. The population in this study are banking companies on the Indonesia Stock Exchange for the period 2018 - 2022 with a total of 150 companies with a total sample of 30 companies. The sampling technique was purposive sampling. The data collection technique uses documentation from financial reports published on the IDX's official website, namely.idx.co.id.The analysis used is multiple linear regression analysis with panel data. The results of this study indicate that the loan-to-deposit ratio have a significant positive effect on non-performing loans, and capital adequacy ratio have a significant negative effect on non-performing loans, and inflation have no effect on non-performing loans.

References

Akbar, M, A., Setiawati,. (2022). Analisis Pengaruh Faktor Internal dan Eksternal pada Non Performing Loan (NPL). Jurnal Ekonomi dan Bisnis. 11 (1), 1309-1319.

Barus, A. C., & Erick. (2016). Analisis Faktor-Faktor Yang Mempengaruhi Non Performing Loan pada Bank Umum Di Indonesia. Jurnal Wira Ekonomi Mikroskil, 6(2), 113–122.

Bengawan, C. H., & Ruslim, H. (2020). The Effect Of Capital Aset And Liability Ratio On Non- Performing Loan. Jurnal Akuntansi, 23(3), 433-448. https://Doi.Org/10.24912/Ja.V23i3.612.

Cahyono, L, T & Suzuda, f,. (2022),.Determinant Factors of Non Performing Loan in Indonesia Commercial Banks. Jurnal Bisnis, Manajemen dan Teknososiopreneur, 1 (1), doi: 10.31326/BIMTEK.V1I1.1253

Dewanto, Bayu dan Sudjono (2022), Ananlysis of Macroeconomic Factors Affecting Non-Performing Loans in Multinational Banking In Indonesia. International Journal of Innovative Science and Research Technology, 7 (11).

El-Maude, J. G., Abdul-Rehman, A., and Ibrahim, M. (2017). Determinants of Non-Performing Loans in Nigeria’s Deposit Money Banks. Archives of Business Research. 5(1), 74-88.

Harimurti, C, Pandoyo, Sofyan, M,. ( 2022). Factors Affecting Non-Performing Loans In State Owned Banking. International Jounal of Economics and Business and Accouanting Research (IJEBAR). 6(2), 958-967.

Khan, M, A., Siddique, A., & and Sarwar, P, Z., (2020) Determinants of non-performing loans in the banking sector in developing state. Asian Journal of Accounting Research 5 (1), 135-145 Emerald Publishing Limited 2443-4175 DOI 10.1108/AJAR-10-2019-008

Laskarsari, P. H. (2021). Pengaruh Inflasi, Capital Adequacy Ratio, Gross Domestic Product dan Suku Bunga Bank Terhadap Non Performing Loan Pada Bank BUMN Di Indonesia. Hayam Wuruk Perbanas, 21, (1), 6.

Mattunruang, A, A (2023). Pengaruh Non Performing Loans (NPL) Terhadap Profitabilitas (Studi Empiris dari Bank Komersial Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2022). Jurnal Ekonomektriks (Ekonomi, Manajemen, Akuntansi), 6 (1), 52-60.

Naibaho, K. (2018). Pengaruh GDP, Inflasi, BI Rate, Nilai Tukar Terhadap Non Performing Loan Bank Umum Konvensional di Indonesia. Jurnal Administrasi Bisnis, 62 (2), 85-101.

Ozili, Peterson K. 2017. Non-performing loans and Financial Development: New Evidence. Journal of Risk Finance, 20 (1), 59-81.

Putri, L, T, C, & Pohan, F, S. (2022). Determinant Factors of Non-Performing Loan in Indonesian Commercial Banks. Jurnal Bisnis, Manajemen dan Teknososiopreneur. 1 (1), doi: 10.31326/BIMTEK.V1I1.125

Rabbanin, M, N & Rahadian, D. (2022). Faktor-Faktor Yang Berpengaruh Terhadap NPL Bank BUMN. Journal of Management Bussiness. 5 (1), 444-450, doi: https://doi.org/10.37531/sejaman.v5i2.2326

Suryani, I, & Africa, L, A. (2021) Pengaruh CAR, LDR, ROA, dan BOPO terhadap NPL pada Bank Umum Swasta Nasional. Jurnal Ecopreneur. 14, (2) Tahun 2021, 202-209.

Syahid, D. C. N. (2016). Pengaruh Faktor Eksternal dan Internal Terhadap Kredit Bermasalah serta Dampaknya Terhadap Cadangan Kerugian Penurunan Nilai Menurut PSAK 55. Jurnal Perbanas, 2(1), 1–23. https://doi.org/10.1016/s0957- 4174(99)00061-5

Wulandari, B., Khetrin, & Seviyani, K. (2021). Pengaruh Loan to Deposit Ratio (LDR), Biaya Operasional, Pendapatan Operasional (BOPO), Kurs, Capital Adequacy Ratio, Ukuran Bank dan Inflasi Terhadap Non Performing Loan (NPL) di Perusahaan Perbankan Terdaftar di BEI. COSTING:Journal of Economic, Business and Accounting , 5(1).

Wardani, A, P., Haryanto, A, M. (2021). Analisis Faktor – Faktor yang mempengaruhi Non Performing Loan (NPL) di Indonesia pada Bank Umum Konvesnsional yang terdaftar di BI tahun 2019-2020. Diponegoro Journal Of Management, 10(3), 2337-3792.

Downloads

Additional Files

Published

2023-09-18

How to Cite

Safitri, R., Andriana, I., & Sulastri, S. (2023). DETERMINANTS OF NON-PERFORMING LOANS (NPL) IN BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE. International Journal of Economics, Business and Accounting Research (IJEBAR), 7(3), 1092–1098. https://doi.org/10.29040/ijebar.v7i3.10577

Issue

Vol. 7 No. 3 (2023): IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023

Section

Articles

Citation Check

License

Authors who publish with IJEBAR agree to the following terms: Authors retain copyright and grant the IJEBAR right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material) the work for any purpose, even commercially with an acknowledgement of the work's authorship and initial publication in IJEBAR. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in IJEBAR. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).