Main Article Content
Abstract
Banking in Indonesia generally relies on loan interest income as the primary income in financing its operations. Not all credit extended is risk-free; some have sizable risks and can threaten the bank’s health. So to measure a bank's ability to overcome failure to take credit from debtors, the NPL ratio can be used. This study aims to analyse the influence of internal factors, namely: CAR, LDR, NIM, and OEOI, on NPLs of State-Owned Commercial Banks during 2015-2022. The research was conducted using a qualitative descriptive method with panel data using the financial statements of Bank BRI, Bank BNI, Bank Mandiri, and Bank BTN during 2015 - 2022. The results of this study indicate that CAR and BOPO have a significant positive effect on NPL, while LDR and NIM have a significant negative effect on NPL.
Keywords
Article Details
![Creative Commons License](http://i.creativecommons.org/l/by/4.0/88x31.png)
This work is licensed under a Creative Commons Attribution 4.0 International License.
This work is licensed under a Creative Commons Attribution 4.0 International License.
References
- Abyanta, N. P., Kepramareni, P., & Ardianti, P. N. H. (2020). Non-Performing Loan Dan Faktor-Faktor Yang Memengaruhi. Kharisma: Kumpulan Riset Akuntansi, 12(1), 1–16. https://e-journal.unmas.ac.id/index.php/kharisma/article/view/517/485
- Agić, Z., & Dušanić Gačić, S. (2021). SPECIFIC BANKING DETERMINANTS OF NON-PERFORMING LOANS: THE CASE OF BOSNIA AND HERZEGOVINA. EMC Review - Časopis Za Ekonomiju - APEIRON, 22(2). https://doi.org/10.7251/emc2102546a
- Agustiningtyas, M. (2018). Analisis faktor - faktor yang mempengaruhi non performing loan (npl) kredit pada bank umum di Indonesia (studi pada bank umum yang terdaftar di BEI periode 2016-2017). Prive, 1(2), 120–133. http://ejurnal.unim.ac.id/index.php/prive/article/view/247/112
- Alshiqi, S., & Sahiti, A. (2021). Risk management and profitability of commercial banks of western balkans countries of kosovo, albania, north macedonia, and serbia. Journal of Eastern European and Central Asian Research, 8(1), 81–88. https://doi.org/10.15549/jeecar.v8i1.633
- Anshary, M., Labetubun, H., Kembauw, E., Ningsih, S., Putra, S., Hardiyanti, S. E., Bairizki, A., Mutafarida, B., Arfah, Fitriana, Triwardhani, D., Silaen, N. R., Alimuddin, A., Wicaksono, G., Fauziah, & Rahmawati, I. (2021). Manajemen Perbankan (Sebuah Tinjauan Teori dan Praktis). In Manajemen Perbankan (Sebuah Tinjauan Teori dan Praktis).
- Astrini, Km. S., Suwendra, I. W., & Suwarna, I. K. (2018). Pengaruh CAR, LDR dan Bank Size Terhadap NPL pada Lembaga Perbankan yang Terdaftar di Bursa Efek Indonesia. E-Journal Bisma Universitas Pendidikan Ganesha Jurusan Manajemen, 4(1), 34–41. https://doi.org/https://doi.org/10.23887/bjm.v4i1.21977
- Barus, A. C., & Erick. (2017). Analisis Faktor-Faktor yang Mempengaruhi Non-Performing Loan pada Bank Umum di Indonesia. Jurnal Wira Ekonomi Mikroskil, 6(2), 113–122. https://doi.org/10.55601/jwem.v6i2.325
- Chiu, C.-R., Chiu, Y.-H., Fang, C.-L., & Pang, R. -zhi. (2014). The performance of commercial banks based on a context-dependent range-adjusted measure model. International Transactions in Operational Research, 21(5), 761–775. https://doi.org/10.1111/itor.12069
- Cooper, D. R., & Schindler, P. S. (2011). Business research methods (11th ed.). In Business Research Methods.
- Ćurak, M., Pepur, S., & Poposki, K. (2013). Determinants of non-performing loans -evidence from Southeastern European banking systems. Banks and Bank Systems, 8(1), 46–53. https://www.businessperspectives.org/index.php/journals/banks-and-bank-systems/issue-179/determinants-of-non-performing-loans-evidence-from-southeastern-european-banking-systems
- Dendawijaya, L. (2005). Manajemen Perbankan Edisi Revisi Sembilan. In Ghalia Indonesia.
- Diyanti, D., & Widyarti, E. T. (2012). Analisis Pengaruh Faktor Internal dan Eksternal terhadap Terjadinya Non-Performing Loan (Studi Kasus pada Bank Umum Konvensional yang Menyediakan Layanan Kredit Pemilikan Rumah Periode 2008 - 2011). Diponegoro Journal of Management, 1(4), 290–299. https://ejournal3.undip.ac.id/index.php/djom/article/view/821/795
- Firmansyah, & Sari Sam, Muh. (2022). Faktor-Faktor Yang Mempengaruhi Non-Performing Loan Pada Bank BUMN di Indonesia Tahun 2010-2019. JURNAL SOSIAL EKONOMI DAN HUMANIORA, 8(2). https://doi.org/10.29303/jseh.v8i2.25
- Ismail. (2010). Manajeman Perbankan: Dari Teori Menuju Aplikasi. In Jakarta : Kencana.
- Jusmansyah, M., & Sriyanto, A. (2017). Analisis Pengaruh CAR, BOPO dan ROA Terhadap Non-Performance Loan. Jurnal Akuntansi Dan Keuangan, 2(1), 46–65. https://doi.org/http://dx.doi.org/10.36080/jak.v2i1.374
- Kasmir. (2014). Bank dan Lembaga Keuangan. Jakarta : Rajawali Pers. In Angewandte Chemie International Edition, 6(11).
- Kasmir. (2018). Analisi Laporan Keuangan. Rajawali Pers.
- Khan, M. A., Siddique, A., & Sarwar, Z. (2020). Determinants of non-performing loans in the banking sector in developing state. Asian Journal of Accounting Research, 5(1). https://doi.org/10.1108/AJAR-10-2019-0080
- Koju, L., Koju, R., & Wang, S. (2018). Macroeconomic and Bank-Specific Determinants of Non-Performing Loans: Evidence from Nepalese Banking System. Journal of Central Banking Theory and Practice, 7(3). https://doi.org/10.2478/jcbtp-2018-0026
- Kumar, R. R., Stauvermann, P. J., Patel, A., & Prasad, S. S. (2018). Determinants of non-performing loans in banking sector in small developing island states: A study of Fiji. Accounting Research Journal, 31(2). https://doi.org/10.1108/ARJ-06-2015-0077
- Lichtman, M. (2005). Review: Janet Heaton (2004). Reworking Qualitative Data. Forum : Qualitative Social Research, 6(3). https://www.qualitative-research.net/index.php/fqs/article/view/40/83
- Mada, R. P., & Arfianto, E. D. (2015). Analisis faktor-faktor yang mempengaruhi non performing loan (NPL) di Indonesia (studi pada bank umum konvensional yang terdaftar di Bank Indonesia tahun 2011-2014). Diponegoro Journal of Management, 4(3), 1–11. https://ejournal3.undip.ac.id/index.php/djom/article/view/13245/12803
- Martono. (2009). Bank dan Lembaga Keuangan. Ekonasia Fakultas Ekonomi UII: Yogyakarta, 127.
- Maulida, V. I., & Wahyuningsih, D. (2021). DETERMINAN FAKTOR SPESIFIK BANK TERHADAP NON-PERFORMING LOAN GROSS DAN NON-PERFORMING LOAN NET PADA BANK PEMBANGUNAN DAERAH. JABE (Journal of Applied Business and Economic), 8(1), 102–115. https://doi.org/10.30998/jabe.v8i1.6639
- Mensah, F. A., & Adjei, A. B. (2015). Determinants of non-performing loans in Ghana banking industry. International Journal of Computational Economics and Econometrics, 5(1), 35. https://doi.org/10.1504/ijcee.2015.066207
- Nguyen, D. T., Do, H. T., Thu Nguyen, T. T., & Nguyen, N. B. (2021). Implementation of internal capital adequacy and assessment process in vietnamese commercial banks. Asian Economic and Financial Review, 11(11), 873–893. https://doi.org/10.18488/JOURNAL.AEFR.2021.1111.873.893
- OWONYE, B., & OBONOFIEMRO, G. (2022). DETERMINANTS OF NON-PERFORMING LOANS IN THE NIGERIA BANKING INDUSTRY. International Journal of Management & Entrepreneurship Research, 4(11). https://doi.org/10.51594/ijmer.v4i11.402
- Putra Gumilar Sambas, I., Azhar Azhar Affandi, H., Purnamasari, L., & Sunarsi, D. (2021). ANALISIS LAPORAN KEUANGAN. In M. Abdullah Rosyid (Ed.), Cipta Media Nusantara (CMN). Cipta Media Nusantara (CMN). https://books.google.co.id/books?hl=id&lr=&id=iRFUEAAAQBAJ&oi=fnd&pg=PR1&dq=buku+analisis+rasio&ots=HVLhBS5uXA&sig=pd5Hijg3kpx8XplyWECw0gL_Lq0&redir_esc=y#v=onepage&q=buku analisis rasio&f=false
- Putri, L. T. C., & Pohan, F. S. (2022). FAKTOR-FAKTOR PENENTU NON-PERFORMING LOAN PADA BANK KOMERSIAL DI INDONESIA. Jurnal Bisnis, Manajemen, Dan Teknososiopreneur, 1(1). https://doi.org/10.31326/bimtek.v1i1.1253
- Ranjan, R., & Dhal, S. C. (2003). Non-Performing Loans and Terms of Credit of Public Sector Banks in India: An Empirical Assessment. Reserve Bank of India Occasional Papers, 24(3), 81–121.
- Sahiti, A., & Sahiti, A. (2021). The commercial banks’ credit risk efficiency: Empirical evidence from Kosovo. Journal of Eastern European and Central Asian Research, 8(2), 240–254. https://doi.org/10.15549/jeecar.v8i2.635
- Sekaran, U., & Bougie, R. (2017). Metode Penelitian Bisnis Edisi 6 Buku 2. In Jakarta: Salemba Empat.
- Shingjergji, A. (2013). The Impact of Bank-Specific Variables on the Non-Performing Loans Ratio in the Albanian Banking System. Research Journal of Finance and Accounting, 7.
- Zuliyana, M., Turi, L. O., Juminawati, S., Prihartini, D. A., Nasution, I. H., Armein, E., Svinarky, I., Herina, H., Silaen, M. F., Butarbutar, N., & Yusran, R. R. (2022). Bank & Lembaga Keuangan Non-Bank. In Eureka Media Aksara.