FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KREDIT BERMASALAH PADA LEMBAGA PERBANKAN (Studi Kasus Perusahaan Perbankan yang Terdaftar di BEI)

Abstrak

This study examines the factors or more precisely the profitability ratio that affects the level of non-performing loans in banking institutions by taking a sample of banking sector companies listed on Dursa Efek Indonesia. In this study, the authors used 2 X variables as independent variables, namely ROA (Return on Assets) and ROE (Return on Equity). As for the dependent variable or variable Y, the authors use NPL (Net Performing Loan) as the theme of the discussion in this paper. It is undeniable that NPL or what we often call bad credit has always been a problem in every banking institution, whether the ratio is a little or a lot. This non-performing loan has a major effect on the sustainability of banking institutions. The population taken from the IDX was 40 companies and 6 companies were sampled by taking financial report data from 2016-2020. The type of data used in conducting this research is secondary data. The data in this study is a regression model with a normal distribution with the ROA variable which has no significant effect on the NPL variable. While the ROE variable has an influence, but has a negative effect on the NPL variable.