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Ginting, Ari Mulianta. "PENGARUH MAKROEKONOMI TERHADAP NON PERFORMING LOAN (NPL) DI INDONESIA: STUDI NON PERFORMING LOAN PERBANKAN." Jurnal Ekonomi dan Kebijakan Publik 7, no. 2 (June 12, 2017): 159. http://dx.doi.org/10.22212/jekp.v7i2.669.
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ABSTRACT One of the indutries that have been influenced by the macroeconomic condition is the banking industry. If the economic condition of the country is developing, than the bank industry can grow. But the opposite when the economic condition is crisis, then this could result in an impact on the banking indutries. Therefore, Indonesias macroeconomic condition into a matter that must be considered for bank especially for banking credit. This reseach uses dynamic panel data, using data from 2006 through 2014, and the result found that macroeconomic condition, particularly the GDP had a negative influence on the NPL, it means thath the increasing of economic growth would reduce the NPL. And this reseach also found that interest rate loan and inflation had positive and singificant effect to the NPL.Therefore, Government must work togather with Central Bank to make macroeconomic condition that can decrease NPL banking in Indonesia.Keywords: macroeconomic, banking industries, non performing loanABSTRAK Salah satu industri yang memiliki keterkaitan dengan makroekonomi adalah industri perbankan. Jika suatu perekonomian suatu negara sedang berkembang, maka industri perbankan juga dapat tumbuh berkembang. Namun kondisi sebaliknya ketika perekonomian sedang mengalami krisis, maka hal ini dapat mengakibatkan dampak terhadap indusitri perbankan. Oleh karena itu kondisi makro ekonomi Indonesia menjadi suatu hal yang harus diperhatikan bagi penyaluran kredit. Penelitian ini menggunakan metode dynamic panel data, dengan menggunakan data dari tahun 2006 sampai dengan 2014, penelitian menemukan hasil bahwa ternyata kondisi makroekonomi, terutama GDP memiliki pengaruh yang negatif terhadap NPL, artinya semakin membaiknya perekonomian yang ditandai dengan semakin meningkatnyan pertumbuhan ekonomi akan semakin mengurangi kredit macet dan memiliki pengaruh yang positif dengan variabel tingkat suku bunga pinjaman, inflasi. Untuk itu diperlukan sinergitas antara pemerintah sebagai otoritas fiskal dengan Bank Indonesia untuk menciptakan kondisi makroekonomi yang baik yang dapat mengurangi NPL perbankan di Indonesia.Kata Kunci : makroekonomi, industri perbankan, non performing loan
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Korpaniuk, Tatiana. "Accounting of non-performing long-term bank loans in Ukraine." Banks and Bank Systems 12, no. 4 (December 6, 2017): 121–30. http://dx.doi.org/10.21511/bbs.12(4-1).2017.01.
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The research paper outlines general problems of ensuring the continuity of the reproductive process in the Ukrainian economy with the help of long-term bank lending, and the problem of improving the accounting of non-performing long-term bank loans in the country was urged. The importance of solving this problem is conditioned by the significance of this group of loans in the loan portfolios of Ukrainian banks in terms of the current crisis economic situation in Ukraine. The objective of the research paper is to analyze the current state and trends in the methodology and practice of accounting of non-performing long-term bank loans in Ukraine, as well as formulate and substantiate directions for improving this methodology and practice. In the process of fulfilling the tasks of this reserch paper, the significance of the objective accounting of non-performing long-term loans of banks was substantiated; the status and changes in the accounting system of non-performing loans of Ukrainian banks were analyzed; the importance of European experience in this area was urged, which has being consistently adopted; and the scheme of allowing for changes in a share of non-performing bank loans when determining loan price was suggested. The ways to improve the accounting system of non-performing long-term loans in Ukrainian banks were suggested.
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Qin, Song, and Zhenlei Wang. "Comparison of International Differences in the Volatility of Economic Growth and Non-Performing Loan Ratio: A Statistical Study Based on the Quantile Regression Model." Journal of Advanced Computational Intelligence and Intelligent Informatics 21, no. 6 (October 20, 2017): 1094–101. http://dx.doi.org/10.20965/jaciii.2017.p1094.
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What is the level of non-performing loans in China’s banking sector and in different countries? Has the relationship between economic growth and the non-performing loan ratio changed? Is there a difference in the effect of the economic growth of different economies on the rate of non-performing loans in the banking sector? This study analyzes the relationship between economic growth and the non-performing loan ratios and characteristics of 13 countries from 2005-2014 based on quantile regression models with panel data. The results showed that the relationship between economic growth and the non-performing loan ratio was positive before the financial crisis in 2008 but was negative after 2008. The non-performing loan ratio in Canada, Mexico, and the US was low before 2008 and high after 2008. The impact of economic growth on the non-performing loan ratio was more significant for countries with a high non-performing loan ratio than for countries with a low non-performing loan ratio.
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Suharyono, Suharyono, and Teguh Widodo. "DAMPAK KRISIS GLOBAL TERHADAP NON PERFORMING LOAN BANK DEVISA NASIONAL." Inovbiz: Jurnal Inovasi Bisnis 4, no. 2 (December 1, 2016): 81. http://dx.doi.org/10.35314/inovbiz.v4i2.72.
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Abstract: The global crisis has resulted non performing loan (NPL) increased. The measurement of the banks non performing loan ratio is applicable to assess the composite rating of a bank, as the impact of the global crisis toward non performing loan of foreign exchange banks. This study aimed to determine whether there was significant difference between foreign exchange banks non- performing loan before and after the global crisis. The Bank’s non performing loans was measured by comparing the Non-Performing Loan to the total credit. The population of this study was 35 foreign exchange banks. The Hypothesis was tested by using Mann Whitney different test and Independent Sample T Test. The research of this study showed that non performing loan of foreign exchange banks before, during, and after global crisis did not have significant difference. Key words: NPL, Bank, Foreign Exchange, Crisis, global.
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Waqas Karman, Hafiz, Shameer Malik, Hamas Butt, M. Hamza, Umair Afzal, and Shahzaib Maqbool. "Risk Premium and Its Effect on Bank’s Non-Performing Loans." International Journal Of Innovation And Economic Development 1, no. 6 (2015): 95–105. http://dx.doi.org/10.18775/ijied.1849-7551-7020.2015.16.2005.
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The present outcomes of risk premium have started the discussion over the Bank’s non-performing loans and its determinants. Banking sector is taking active part in different fields of life such as financing, business transactions and loan provisions. Therefore, it is very important for the management to make good decisions relating to the non-performing loans of the bank. In the current study, we have conducted an analysis in order to examine the risk premium and its effect on bank’s non–performing loans in 8 western countries of the world based on GDP over a period from 1998 to 2010. A conceptual model has been developed for this purpose and panel data analysis has been performed. Key finding have been explained for the financial expert to make the future decisions. Our result shows that there is significant relationship between risk premium and bank’s non-performing loans.
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Nadham, Viswa, and B. Nahid. "Determinants of Non Performing Loans in Commercial Banks." International Journal of Finance & Banking Studies (2147-4486) 4, no. 1 (January 21, 2015): 70–94. http://dx.doi.org/10.20525/ijfbs.v4i1.206.
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The study attempts to ascertain the determinants of nonperforming loans in National Bank of Commerce. Data was collected from 152 respondents. Tables, percentages, mean and standard deviation were used to analyze data. Data collection methods adopted for the study were interview, questionnaire and documentary evidence. Interest rate, GDP, concentration of lending activities, bank’s loan supervision capacity and economic condition were investigated, and the results suggest that interest rate, GDP, bank’s loan supervision capacity and economic condition influence the level of NPLs. However, the results did not suggest that concentration of lending activities increase the level of NPLs. The study suggests that banks should put in place a vibrant credit process that ensures proper customer selection and risk identification, robust credit analysis, proactive monitoring and clear recovery strategies for bad loans, formulate clear policy framework that addresses issues of ethical standards and check and balance credit process, organizational capacity enhancement of banks, deliberate effort to develop credit culture for managing loans ,and ensure prudent policies that govern bank loans. Since the results for this study were encouraging, the researcher encourages replicating the study for other lending institutions. In order to extend the literature on non-performing loans, the researcher suggested incorporating models of Golem effect, Social loafing, Inverted pyramid effect, Pollyanna effect and High default culture effect. Also, basing on the merits of the study, the researcher suggests determining relationship between non-performing loans and loan size, collateral, credit culture, and credit management information system.
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Siringo, Nurmi, Ali Anis, and Ariusni Ariusni. "PENGARUH INFLASI, LOAN TO DEPOSIT RATIO DAN PERTUMBUHAN EKONOMI TERHADAP NON PERFORMING LOAN PADA BPR SUMATERA BARAT." Ecosains: Jurnal Ilmiah Ekonomi dan Pembangunan 4, no. 1 (May 1, 2015): 79. http://dx.doi.org/10.24036/ecosains.10965657.00.
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This study aims to determine the effect of inflation, Loan To Deposit Ratio, and economic growth of the Non-Performing Loan in Rural Bank of West Sumatra.The type of data in this research is secondary data that is both quantitative and Time Series Data from the years 2005-2013. Data were analyzed with regression methods and estimation OLS (Ordinary Least Square).The results showed that: (1) inflation is not a significant negative effect on the Bank's Non-Performing Loan Rural West Sumatera (2) Loan To Deposit Ratio was not significant positive effect on Non-Performing Loans in the Bank Rural West Sumatera (3) economic growth significant negative effect on Non-Performing Loans in the Rural Bank of West Sumatra, (4) inflation, Loan To Deposit Ratio and economic growth together significant effect on Non-Performing Loans in the Rural Bank of WestKeywords : Inflation, Loan To Deposit Ratio, economic growth.
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Khairi, Ardhi, Bahri Bahri, and Bhenu Artha. "A Literature Review of Non-Performing Loan." Journal of Business and Management Review 2, no. 5 (May 26, 2021): 366–73. http://dx.doi.org/10.47153/jbmr25.1402021.
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Lending is the primary business of retail banking and non-performing loans (NPLs) have been the focus of attention in recent years. In the wake of the 2008–2010 financial crisis, non-performing loans (NPLs) had increased everywhere, but in some countries they had reached unprecedented heights. Several banks have experienced a particularly challenging period over recent years and the Great Financial Crisis has highlighted the weakness of the banking system and the need to further investigate banks’ asset quality and transparency from both a regulatory and an accounting perspective, which pressure by different institutions for a more accurate assessment of loan portfolios led to the general need for higher provisioning in a period characterised by extremely low interest rates and low bank profitability. The objective of this research is to determine the factors associated with non-performing loans. We presented a literature study using systematic literature review of relevant publications and as a result of this process, we included 21 articles and then examined the bibliographical references to check the validity of the inquiry and to avoid any potential omissions. We identified several variables that affect NPLs and those that are influenced by NPLs. We found no variables that associate with policies, and strongly suggest research for variables that associate with policies.
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Chaibi, Hasna. "Determinants of Problem Loans: Non-performing Loans vs. Loan Quality Deterioration." International Business Research 9, no. 10 (August 30, 2016): 86. http://dx.doi.org/10.5539/ibr.v9n10p86.
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<p class="1main-text">The growing literature on credit risk determinants provides results that are based on the set of bad loans present in the bank's assets especially non-performing loans. Besides this classic proxy, the present paper examines the determinants of loan quality deterioration by using a qualitative measure. Actually, we take advantage of a detailed dataset containing information on the quality of loans contracted by banks to different Tunisian firms. The study aims to detect if credit risk determinants are different through quantitative and qualitative proxies. We take into account bank-specific indicators that are likely to affect banking credit risk. Overall, the results show that cost inefficiency, bank profitability is common determinants of the credit risk level and the loan quality deterioration, that are differently influenced by bank size and capitalization.</p>
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Ozili, Peterson K., and Ahmed Adamu. "Does financial inclusion reduce non-performing loans and loan loss provisions?" Journal of corporate governance, insurance and risk management 8, no. 2 (May 15, 2021): 10–24. http://dx.doi.org/10.51410/jcgirm.8.2.2.
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We examine whether countries that have high levels of financial inclusion have fewer non-performing loans and loan loss provisions in their banking sectors. The fixed effect panel regression methodology was used to analyse the effect of financial inclusion on bank non-performing loans and loan loss provisions. Using data from 48 countries, we find that greater formal account ownership is associated with high non-performing loans. Bank loan loss provisions are fewer in countries that have high levels of financial inclusion only when financial inclusion is achieved through the combined use of formal account ownership, bank branch supply and ATM supply. Also, non-performing loans are fewer in countries that experience economic boom and high levels of financial inclusion
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Saputra, I. Komang Dedy, and Ni Luh Eka Ayu Permoni. "EFEKTIVITAS PENGELOLAAN NPL (NON PERFORMING LOAN) DI LEMBAGA PERKREDITAN DESA (LPD)." JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi 1, no. 2 (June 30, 2021): 101–12. http://dx.doi.org/10.52300/jemba.v1i2.2988.
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This study aims to analyze the effectiveness of the management of Non-Performing Loans (NPLs) in the Pedawa Traditional Village LPD through the Non Performing Loan (NPL) ratio, Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Earning Asset Quality (KAP) and Cost. Operational Operating Income (BOPO), the sample used in this study is financial reports for 36 months. The research was conducted using quantitative analysis methods. The results of this study explain that the Capital Adequacy Ratio (CAR) has a significant negative effect on Non-Performing Loans (NPL), and Loan to Deposit Ratio (LDR), Earning Asset Quality (KAP), and Operational Income Operational Costs (BOPO) have a significant effect. positive for Non Performing Loans (NPL)
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Bradley, Michael. "Alternative Loan Modification Programs for Distressed and Non-Performing Loans." Journal of Structured Finance 17, no. 4 (January 31, 2012): 124–33. http://dx.doi.org/10.3905/jsf.2012.17.4.124.
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Agustami, Silviana, and Antoni Moris Wirekso. "PENGARUH NON PERFORMING LOAN (NPL) TERHADAP PROFITABILITAS." Jurnal Riset Akuntansi dan Keuangan 1, no. 2 (April 29, 2017): 111. http://dx.doi.org/10.17509/jrak.v1i2.6647.
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Profitability is one of the essential elements in the process of assessing performance in banking finance. Bank needs to keep its profitability to maintain the continuity of its corporation. In the process of attaining income and making profit, a bank commonly does many efforts. One of them is through offering the credits to the public. However, in fact, credit which becomes the basis to run the company has the risk of failure when the clients/ debtors have to pay the loan back on its deadline/ Non Performing Loan (NPL). The objective of this study is to find out whether NPL influences negatively or not towards the bank profitability.This study employed the basic regression analysis method through linearity and normality tests. The data used is the financial statement of PT. Bank OCBC NISP, Tbk in 2002 until 2010 published by Bank Indonesia.Based on the revealed elaboration and the data analysis about the influence of NPL towards profitability, it can be concluded that the condition of Non-Performing Loan (NPL) in PT. Bank OCBC NISP, Tbk is good in general since it is still below the NPL value regulated by Bank Indonesia which is 5%. Meanwhile, the profitability based on the return on assets (ROA) in PT. Bank OCBC NISP tends to be below the minimum standard which is 1,5%, but it is classified in high category in the framework of performance determination of banking finance governed by Bank Indonesia. In PT. Bank OCBC NISP, Tbk, Non-Performing Loan (NPL) influences negatively towards profitability.
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Oktavilia, Shanty, Firmansyah, FX Sugiyanto, Ryan Prayogi, and Hendy Aprilian Hidayat. "Non-performing loan in fishery sector, Indonesia." IOP Conference Series: Earth and Environmental Science 530 (September 16, 2020): 012025. http://dx.doi.org/10.1088/1755-1315/530/1/012025.
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Laksono, Jimmy Dwi, and Ignatius Roni Setyawan. "Faktor Penentu Non-Performing Loan Pada Bank Umum Konvensional Di Indonesia." Jurnal Manajerial Dan Kewirausahaan 1, no. 3 (September 3, 2019): 506. http://dx.doi.org/10.24912/jmk.v1i3.5362.
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The purpose of this research is to investigate the influence of Capital Adequacy Ratio, Operating Income Operating Costs, Loan to Deposit Ratio and Bank Size to Non-Performing Loans in Commercial Banks in Indonesia. The sample used in this research consists of 38 commercial banks. The sampling method is non probability sampling with the sampling technique using purposive sampling. The analysis is performed by using the Panel Data regression analysis by the Random Effects Model in testing the hypothesis. The results show that Capital Adequacy Ratio, Operating Income Operating Costs, Loan to Deposit Ratio and Bank Size have a positive effect on Non-Performing Loans (NPL).Tujuan penelitian ini adalah untuk mengetahui pengaruh Capital Adequacy Ratio (CAR), Biaya Operasional Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR) dan Ukuran Bank (SIZE) terhadap Non-Performing Loan (NPL) pada Bank Umum Konvensional di Indonesia. Sampel yang digunakan dalam penelitian ini terdiri dari 38 Bank Umum. Metode pengambilan sampel yang digunakan yaitu non probability sampling dengan teknik pengambilan sampel menggunakan purposive sampling. Analisis dilakukan dengan menggunakan Analisis Regresi Data Panel dengan Random Effect model dalam pengujian hipotesis. Hasil menunjukkan bahwa Capital Adequacy Ratio (CAR), Biaya Operasional Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR) dan Ukuran Bank (SIZE) berpengaruh positif terhadap Non-Performing Loan (NPL).
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Palupi, Albertha Daisy Arya, and Fika Azmi. "Faktor-Faktor yang Mempengaruhi Non Performing Loan pada Perbankan di Indonesia." Indicators : Journal of Economic and Business 1, no. 2 (November 29, 2019): 119–30. http://dx.doi.org/10.47729/indicators.v1i2.35.
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This study aims to examine the internal and external factors that influence Non-Performing Loans in banks in Indonesia. Internal factors consist of Loan to Deposit Ratio, Operating Expenses for Operating Income, Prime Lending Rate. Meanwhile external factors consist of inflation and exchange rates. The sample in this study is Bank Umum Swasta Nasional Devisa listed on the Indonesia Stock Exchange. The sampling technique uses purposive sampling method. Data samples obtained were 84 data from 21 Bank Umum Swasta Nasional Devisa. Analysis of research data using multiple linear regression processed using the SPSS 22 program. The results showed that the variables of internal factors, namely Loan to Deposit Ratio, Operating Expenses on Operating Income and Loans Base Interest Rate affect the Non Performing Loan. While the external factor variables namely inflation and the exchange rate do not affect the Non Performing Loan.
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Stijepović, Ristan. "Recovery and Reduction of Non-Performing Loans – Podgorica Approach." Journal of Central Banking Theory and Practice 3, no. 3 (September 1, 2014): 101–18. http://dx.doi.org/10.2478/jcbtp-2014-0017.
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Abstract Loan portfolio of Montenegro’s banking sector was largely affected by the growth in past due loans during the current financial crisis. High level of these loans limits banks’ lending activity which results in a decline in credit supply. Negative effects of the non-performing loans’ growth reflected adversely on economic strength of the real and households sectors. Majority of Montenegrin companies have significant liquidity problems and their defaults affect adversely the sound part of the economy, while reduced households spending reflects negatively on aggregate demand. Therefore, a new approach for the recovery of these loans should be sought and reduce their negative impact on loan portfolio of the banking sector. The World Bank Financial Sector Advisory Centre (FinSac) located in Vienna proposed a series of measures and recommendations for the resolution of these loans through several modules. In addition to the strengthening of loan portfolio and initiating more dynamic lending activity of the banking sector, the project called Podgorica Approach aims at strengthening financial stability of the system, supporting debtors’ recovery, and improving economic growth. Podgorica Approach contributed, in particular, to quantitative assessment of the recovery of non-performing loans which could return to the performing status through the restructuring process. Better qualitative understanding of these loans is necessary to act preventively and thus largely reduce migration from performing to non-performing loans. In addition, this approach aims at strengthening the incentives proposed by the authorities so that the level of non-performing loans is reduced through their successful implementation.
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Tomi, Saliu Hakeem, Idih Ogwu Emmanual, and Adewole Joseph Adeyinka. "Implications of Non-Performing Loans on the Nigerian Deposit Money Banks." Asian Finance & Banking Review 4, no. 1 (May 2, 2020): 17–23. http://dx.doi.org/10.46281/asfbr.v4i1.556.
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The study examined the arguments and counterarguments within the scientific discussion on the implications of non-performing loans on the Nigerian deposit money banks. The main objective is to examine the effect of Non-Performing loan on the Performance of Deposit Money Banks in Nigeria. Data were sourced from Central Bank of Nigeria Statistical Bulletin. A systematization literary approach for data analysis was Auto Regression distribution lag (ARDL) bound tests. Findings revealed that there exist a long run significant relationship between Non performing loan and the Performance of Deposit Money Banks in Nigeria. It was revealed that persistence increase in Non-performing loans results in poor Performance of Deposit Money Banks in Nigeria. It was also discovered that Non Performing Loan reduces deposit money banks return on asset. The study therefore recommends that deposit money banks should employ competent risk managers that always use their skills to reduce the incident of non-performing loans in the Nigerian deposit money banks. The study also recommends that deposit money banks in Nigeria should always monitor the end-use of funds given to their customers in order to curb the incident of fund diversion which may result in non-performing loan.
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Abbas, Faisal, Omar Masood, Shoaib Ali, and Sohail Rizwan. "How Do Capital Ratios Affect Bank Risk-Taking: New Evidence From the United States." SAGE Open 11, no. 1 (January 2021): 215824402097967. http://dx.doi.org/10.1177/2158244020979678.
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This study aims to examine the impact of different capital ratios on Non-Performing loans, Loan Loss Reserves, and Risk-Weighted Assets by studying large commercial banks of the United States. The study employed a two-step system generalized method of movement (GMM) approach by collecting the data over the period ranging from 2002 to 2018. The study finds that using Non-Performing loans and Loan Loss Reserves as a proxy for risk, results support moral hazard hypothesis theory, whereas the results support regulatory hypothesis theory when Risk-Weighted Assets is used as a proxy for risk. The results confirm that the influence of high-quality capital on Non-Performing loans, Loan Loss Reserves, and Risk-Weighted Assets is substantial. The distinctive signs of Non-Performing loans, Loan Loss Reserves, and Risk-Weighted Assets have indications for policymakers. The results are intimate for formulating new guidelines regarding risk mitigation to recognize Non-Performing loans and Loan Loss Reserves and the Risk-Weighted Assets for better results. JEL Classification: G21, G28, G29
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Ispriyarso, Budi. "Perlakuan Perpajakan Terhadap Non Performing Loan ( NPL) Dalam Perspektif Hukum Pajak." Administrative Law and Governance Journal 1, no. 2 (August 8, 2018): 106–27. http://dx.doi.org/10.14710/alj.v1i2.106-127.
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Non Performing Loan ( NPL ) is a default loans, includes doubtful loans, non-performing loans and bad credits. The emerging of NPLs that not immediately solved may lead to unhealthy situation for the concerned bank. According to the tax law studies, the dispute of NPLs due to the differences opinion whether it could be included as a deduction from gross income or not being used to calculate the taxable income. Such differences come off due to legal uncertainty of the the regulations governing the NPLs. Hence, it is necessary that the regulation of NPLs should reflect the fairness and legal certainty. Key Word : Non Performing Loan, Tax Dispute
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Salvi, Antonio, Candida Bussoli, Lavinia Conca, and Marisa Gigante. "Determinants of Non-Performing Loans: Evidence from Europe." International Journal of Business and Management 13, no. 10 (September 25, 2018): 230. http://dx.doi.org/10.5539/ijbm.v13n10p230.
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The issue of banks’ loan quality has assumed growing importance at the international level. This study aims to tackle the issue and to verify the impact of bank-specific determinants and macroeconomic indicators on banks’ loan quality.
The analysis is conducted on a sample of 2,816 European banks over the period 2011-2015 through a multivariate regression with panel data.
The main evidence shows that a higher return on average assets and a greater soundness of the bank can be associated with a better loan quality. Furthermore, the results also demonstrate that system conditions can contribute to determining banks’ asset quality. Adverse cyclical conditions, resulting from a lower GDP growth and a higher unemployment rate, can generate a lower loan quality.
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Alawiyah, Miryam, Dedy Wijaya Kusuma, and Fetri Setyo Liyundira. "IMPRESSION OF NON-PERFORMING LOAN, LOAN TO DEPOSIT RATIO, AND NET INTEREST MARGIN AGAINST PROFITABILITY." Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak 4, no. 1 (January 31, 2020): 27–31. http://dx.doi.org/10.30741/assets.v4i1.562.
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This study aims to determine the effect of Net Performing Loans, Loan to Deposit Ratio, and Net Interest Margin on profitability. Profitability is proxied by Return On Assets (ROA). Whereas the factor for the existence of Net Performing Loans (NPL) is proxied by non-performing loans, the Loan to Deposit Ratio (LDR) factor is proxied by third-party fund distribution, and the Net Interest Margin (NIM) factor is net interest income proxied. The population in this study amounted to 25 Rural Banks (BPR) in the Jember Regency, and for the study, the sample was 19 People's Credit Banks (BPR) in the Jember Regency, which were selected using the purposive sampling method for the 2017-2018 period. Data were analyzed using multiple linear regression. Based on the test results, it was concluded that the components of the Net Performing Loan (NPL), Loan to Deposit Ratio (LDR), and Net Interest Margin (NIM) affect the profitability using the Return on Assets (ROA) ratio. This proves that Non-Performing Loans (NPLs), Loans to Deposit Ratio (LDR), and Net Interest Margin (NIM) can be used to measure how much income the Bank earns.
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Tölö, Eero, and Matti Virén. "How much do non-performing loans hinder loan growth in Europe?" European Economic Review 136 (July 2021): 103773. http://dx.doi.org/10.1016/j.euroecorev.2021.103773.
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Hussain, Altaf, Ambar Khalil, and Maryam Nawaz. "MACROECONOMIC DETERMINANTS OF NON-PERFORMING LOANS (NPL): EVIDENCE FROM PAKISTAN." Pakistan Journal of Humanities and Social Sciences 1, no. 2 (December 31, 2013): 59–72. http://dx.doi.org/10.52131/pjhss.2013.0102.0005.
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This analytical study investigates the determinants of non-performing loan in Pakistan. Secondary data is used in this study. The data is collected through World Bank Databank, international financial statistics and various issues of economic survey of Pakistan. The issue of Non-Performing Loan is one of the clusters of financial problems in Pakistan. No one can deny the importance of financial sector in any economy. In this study we find the macroeconomic factor that surge the NPL. We also suggest some strategies to cutback the non-performing loans. Current study uses the time series data of Pakistan, ranging from 1990 to 2013. Ordinary least square (OLS) method is used to investigate the problem. The dependent variable is non-performing loan and independent variables are exchange rate, interest rate, GDP, share prices, energy crisis, exchange rate and energy crisis. GDP has significant relationship with NPL and interest rate, share prices have insignificant relationships with NPL. A positive link has established between non-performing loans and various independent variables like energy crisis, exchange rate, interest rate, share prices. But on the other hand a negative relationship has been found between dependent variable and GDP.
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Barasa, Kizito Wekesa, and Dr Reuben Njuguna. "EFFECT OF INITIAL LOAN APPRAISAL ON THE NON-PERFORMING LOANS IN AGRICULTURAL FINANCE INSTITUTIONS." Journal of Business and Strategic Management 2, no. 4 (July 15, 2017): 1. http://dx.doi.org/10.47941/jbsm.177.
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Purpose: In the recent past Agricultural Finance Corporation has experienced huge non-performing loan portfolio. This has been to the tune of 5 billion comprising of 2500 clients. The purpose of this study was therefore to establish the contributors of non-performing loan to agricultural finance institution. The study sought to determine the effect of initial loan appraisal, the extent to which loanees’ level of financial management skill affect NPL, and effect of credit policies and loan recovery strategies on nonperformance of loans at AFC.Methodology: The study adopted a case study research design. Data was collected by using questionnaires administered by the researcher. The research targeted a single unit AFC. A total of 4 heads of department from credit, debt collection and recovery, Finance and Audit were targeted to respond to the questionnaire. The selection of the 4 heads was based on purposive sampling method. In addition 36 credit officers and 16 branch managers were selected using stratified and random sampling method as respondent to the study. This gave a total of 54 respondents. The data was analyzed using descriptive statistics utilizing SPSS.Results: The research findings showed that there was a significant positive relationship between loan appraisal and ratio of non-performing loan to total advances. This implies that as the process of loan appraisal is improved and done properly, the loan performance also improves similarly. Therefore, if initial loan appraisal is not done properly it will lead to more non-performing loanUnique contribution to theory, practice and policy: The study recommends that AFC top management should create a working relationship with other lending institutions to ensure that farmers do not abuse the well-kept farming financial records to acquire more loans from the other financial institutions whose recovery could create huge NPL on the part of AFC loans advanced to them.
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Rahman, Md Ataur, Md Asaduzzaman, and Md Shakhaowat Hossin. "Impact of Financial Ratios on Non-Performing Loans of Publicly Traded Commercial Banks in Bangladesh." International Journal of Financial Research 8, no. 1 (December 8, 2016): 181. http://dx.doi.org/10.5430/ijfr.v8n1p181.
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This study investigates the influences of a set of financial ratios on non-performing loans and to show to what extent of listed commercial banks in Bangladesh. In this study, we applied an econometric model to find out correlations among financial ratios and a sample of 96 observations has been analyzed from 20 banks out of 30 listed commercial banks during 2010-2015. This paper mostly agrees with the existing literature that, credit-deposit ratio, net interest margin have a positive influence on the non-performing loans and capital adequacy ratio, return on assets have a negative influence on the non-performing loans. This research also reveals that, sensitive sector’s loan, priority sector’s loan have significant positive influence on the non-performing loans and unsecured loans, profit per employee, investment deposit ratio have significant negative impact on gross non-performing loan. The findings of this research would help commercial banks to maintain standard financial ratios in order to improve their loan qualities and it would be beneficial to the central bank to examine its existing policy in banking supervision relating to the ratios of regulatory requirements like capital adequacy ratio the banks shall maintain.
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Singgih, Moses L., Bambang Syairudin, and Tatbita T. Suhariyanto. "Designing Citizen Business Loan Model to Reduce Non-Performing Loan: An Agent-based Modeling and Simulation Approach in Regional Development." Asia Pacific Management and Business Application 2, no. 3 (April 30, 2014): 144–53. http://dx.doi.org/10.21776/ub.apmba.2014.002.03.1.
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Puspadma, I. Nyoman Alit. "Non-Performing Loan and How to Solve It." Sociological Jurisprudence Journal 4, no. 2 (September 6, 2021): 145–52. http://dx.doi.org/10.22225/scj.4.2.2021.145-152.
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Credit delivery by the bank requires the debtor to pay the obligations that have been scheduled in the credit agreement, but it will not always work well, sometimes because of something and other things there are also debtors who can not fulfill the obligations that have been promised so that credit problems occur. Non-performing loans also cause problems for banks, because they can make banks collapse. Thus the question arises, how to avoid the occurrence of problem loans and if it occurs, how is the solution?.
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Ozili, P. K. "How Bank Managers Anticipate Non-Performing Loans Evidence from Europe, US, Asia and Africa." Applied Finance and Accounting 1, no. 2 (June 12, 2015): 73. http://dx.doi.org/10.11114/afa.v1i2.880.
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This study extends the literature on the determinants of NPL. I investigate whether banks anticipate non-performing loans by making balance sheet adjustments. This study draws insight into the actions taken by credit risk management teams and bank managers to minimize the size of non-performing loans. After examining 82 banks from US, Europe, Asia and Africa, the result indicate that banks adjust the level of loan loss reserves and loan growth to minimize the size of NPLs. Our results do not show evidence that loan diversification minimizes NPLs. Further, I find that banks in developing countries reduce loan growth when they expect high NPL while banks in developed countries do not anticipate the level of NPL by adjusting loan growth. Further, I find that post-crisis Basel regulation did not lead to a decrease in the size of NPLs among banks in developed countries but appear to minimize NPLs in some developing countries. Overall, the significance and predictive power of each bank-specific factor (excluding loan diversification), regulatory variable and macroeconomic indicator in explaining NPLs depends on regional factors (less significantly) and country-specific factors (more significantly).
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Budiharjo, Roy, and Supriatiningsih Supriatiningsih. "PENGARUH NON PERFORMING LOAN, LOAN TO ASSET RATIO DAN INFLASI TERHADAP PROFITABILITAS." JURNAL AKUNTANSI 10, no. 2 (December 2, 2021): 243–57. http://dx.doi.org/10.37932/ja.v10i2.324.
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Tujuan penelitian ini adalah untuk mengetahui pengaruh Non Performing Loan, Loan to Asset ratio dan Inflasi terhadap Profitabilitas yang diproksi dengan Return on Asset. Data Sekunder dikumpulkan dari sampel perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2014 – 2018.Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dengan kriteria sebagai berikut : (1) terdaftar di Bursa Efek Indonesia tahun 2014 – 2018. (2) menerbitkan laporan keuangan periode tahun 2014 – 2018. Data yang diperlukan dalam penelitian ini diambil dari Direktori Pasar Modal Indonesia (ICMD) tahun 2014 -2018 dengan jumlah sampel 115 perusahaan.Uji statistik dilakukan dengan uji t dan analisis regresi linier berganda, sebelum uji ini dilakukan terlebih dahulu uji asumsi klasik. Hasil penelitian menunjukkan bahwa: kredit bermasalah berpengaruh negatif signifikan terhadap profitabilitas, hal ini berarti jika suatu bank memiliki nilai Non Performing Loan yang besar maka bank tersebut memiliki banyak kredit bermasalah sehingga laba yang dihasilkan akan menurun dan menyebabkan nilai Return On Assets menurun; loan to asset ratio berpengaruh positif dan tidak signifikan terhadap profitabilitas, dapat disimpulkan bahwa meskipun inflasi mengalami peningkatan, namun keuntungan yang diperoleh bank umum tidak mengalami penurunan yang signifikan dan begitu pula sebaliknya. Perbankan di Indonesia harus menjaga tingkat permodalan (CAR) karena kecukupan modal dapat meningkatkan ROA. Maka sebaiknya meminimalisir kredit macet atau mengurangi nilai kredit bermasalah, karena penurunan kredit bermasalah akan meningkatkan keuntungan yang didapat yaitu ROA.
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Putranto, Alfian Agus, Farida Titik Kristanti, and Dewa Mahardika. "CAPITAL ADEQUACY RATIO, LOAN DEPOSIT RATIO DAN NON PERFORMING LOAN TERHADAP PROFITABILITAS." Vol 9 No 2 (2017) 9, no. 2 (October 25, 2017): 88–93. http://dx.doi.org/10.23969/jrak.v9i2.583.
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ROA is used to measure the ability of the bank’s management in obtaining the overall profit of the total assets owned. This study aims to examine the influence of Capital Adequacy Ratio (CAR), Loan Deposit Ratio (LDR) and Non Performing Loan (NPL). Profitability is proxied by Return on Assets (ROA) in Commercial Bank listed on Indonesia Stock Exchange (BEI) in the period of 2011-2015. The population in this study are the commercial bank listed on the Stock Exchange. Sample selection technique used is purposive sampling and acquired 31 commercial banks with the 2011-2015 study period. Methods of data analysis is panel data regression analysis. The results showed that simultaneous Capital Adequacy Ratio (CAR), Loan Deposit Ratio (LDR) and Non Performing Loan (NPL) have a significant effect on profitability. While partially, Capital Adequacy Ratio (CAR) significant positive effect, Non Performing Loan (NPL) significant negative effect, while Loan Deposit Ratio (LDR) has no effect on profitability.
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Irwan, Irwan, and M. Rimawan. "Analisis Non Performing Loan pada PT Panin Bank Tbk." Owner (Riset dan Jurnal Akuntansi) 4, no. 2 (June 29, 2020): 330. http://dx.doi.org/10.33395/owner.v4i2.227.
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Penelitian ini bertujuan untuk menguji dan menganalsis tingkat Non Performing Loan (NPL) dimana membandingkan tingkat kredirt bermaslah (kredit kurang lancar,diragukan dan macet) dengan Total Kredit pada PT Panin Bank Tbk dimana semakin tinggi nilai Non Performing Loan (NPL) maka semakin buruk pengelolaan kredit begitu juga sebaliknya apabila nilai Non Performing Loan rendah pengelolaan kredit semakin baik. Populasi dalam penelitian ini adalah 37 tahun dan sampel dalam penelitian ini selama 9 tahun mulai 2010 sampai tahun 2018 dengan sampling yang digunakan adalah purposive sampling. Uji statistik mengunakan SPSS v 21 dengan teknik analsisis data menggunakan metode one sample t-test. hasil penelitian menunujukan bahwa non performig loan pada PT Panin Bank Tbk dikatakan sehat. Ini menunjukan bahwa pengelolaan dan penyaluran kredit yang diberikan oleh PT Panin Bank Tbk sudah baik dan berada dibawah ketetapan umum oleh Bank Indonesia.
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DJAYA, Nathaniel Karel, and Ika YANUARTI. "THE INFLUENCE OF CAPITAL ADEQUACY RATIO AND NON-PERFORMING LOAN ON PROFITABILITY OF COMMERCIAL BANKS LISTED ON THE INDONESIA STOCK EXCHANGE IN 2017-2019." BUSINESS EXCELLENCE AND MANAGEMENT 11, no. 4 (December 15, 2021): 80–94. http://dx.doi.org/10.24818/beman/2021.11.4-06.
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This study has the purpose to analyze the influence of Capital Adequacy Ratio and Non-Performing Loan on profitability of Commercial Banks. The sample of this study consists of 26 Commercial Banks listed on the Indonesia Stock Exchange in 2017-2019. This research used Multiple Regression Analysis to analyze the data gathered from audited financial reports of those banks. The results showed that the Capital Adequacy Ratio and Non-Performing Loan simultaneously affect the Profitability, which means that if there is an increase in Capital Adequacy Ratio and Non-Performing Loan, then it will be followed by an increase in Return on Assets. However, if it`s tested partially then it is only Non-Performing Loans that affect the Return on Assets. The influence was negative and statistically significant. The Capital Adequacy Ratio had positive influence on Return on Assets but not statistically significant.
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Firmansyah, Irman. "DETERMINANT OF NON PERFORMING LOAN: THE CASE OF ISLAMIC BANK IN INDONESIA." Buletin Ekonomi Moneter dan Perbankan 17, no. 2 (January 29, 2015): 241–58. http://dx.doi.org/10.21098/bemp.v17i2.51.
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This paper analyzes the non-performing loan and its determinant. Using the monthly data of Islamic banks during 2010-2012, this paper found that size and efficiency of the banks do not affect the non-performing loan. On the other hand, GDP and inflation negatively affect the non-performing loan, while the liquidity of the bank positively affects the non-performing loan. The liquidity of also does not mediate the relationship between the size of the bank, their efficiency, the GDP and the inflation to the non-performing loan. Keywords: non-performing loan, liquidity, bank size, efficiency, sobel test, Islamic bank. JEL Classification: C12, G21
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Lemma-Lalisho, Dereje. "DETERMINANT OF NON-PERFORMING LOAN IN DEVELOPMENT BANK OF ETHIOPIA." Revista de Investigaciones Universidad del Quindío 34, no. 1 (May 10, 2022): 52–69. http://dx.doi.org/10.33975/riuq.vol34n1.504.
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This study aimed at examining the determinant of non-performing loans in the development bank of Ethiopia. Other objectives included determining bank-specific and macroeconomic factors for default loan performance. Based on Development Bank of Ethiopia (DBE) reports from 1990-2019 there was an increase in NPLs during the studied period. Due to this, the performance of the bank is highly affected and the bank leads to insolvency. The thesis aimed to determine determinants of non-performing loans in DBE by determining theoretical and empirical evidence that help answer the research objective. The study used an explanatory design and a mixed research approach. The primary data by interviewing the staff of DBE those who were senior credit officers and team managers. And the secondary data was obtained from the bank’s annual financial performance report and the National Bank’s annual report for thirty consecutive fiscal periods from 1990 up to 2019. This study used an autoregressive distributed lag (ARDL) model or Bound Testing approach to co-integration. Non-performing loan ratio was taken as the dependent variable while Return on asset (earning capacity), liquidity, capital adequacy, bank size, exchange rate, lending rate (interest rate), inflation, and GDP have been taken as independent variables. The study found that there was a significant negative relationship between earning ability (ROA), Interest rate, Gross domestic products, inflation rate, and nonperforming loans of development banks of Ethiopia. The relationship between bank size and liquidity with non-performing loans was found to be positive. In addition to bank-specific factors and macroeconomic variables related to variables such Bank lends by the project itself as collateral with small lending rate relatively other commercial banks of the country, a long delay on implantation, poor known your customer assessment, political and social instability, inadequate coordination among stakeholder, governance, and structure, excessive external intervention The implications of the study suggest that Development Bank of Ethiopia should modified business model, bank credit policy-related issue such as appropriateness, timelines risk management and alignment with the current political macroeconomic realities, the bank should regulating interference of government bodies on loan approval, processes, and implementation, the bank should reduce project delays.
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Amaral, Gustavo Henrique de Oliveira, and Robert Aldo Iquiapaza. "Determinantes de Inadimplência e de Recuperação de Crédito em um Banco de Desenvolvimento." BASE - Revista de Administração e Contabilidade da Unisinos 17, no. 3 (September 29, 2020): 483–519. http://dx.doi.org/10.4013/base.2020.173.05.
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Considering the latest financial crises and because of the increasingly importance of credit risk management to economic actors and academics, this research aims to identify the conditioning factors of non-performing loans and credit recovery of a development bank portfolio. We analyzed data of 20.241 loans granted to micro and small enterprises between November 2009 and November 2014. To achieve the research goals, non-performing loan and loan recovery models were estimated by logistic regression. The results point out the significant effects on determining non-performing loans and/or credit recovery of (i) individual characteristics, such as firm’s age, (ii) loan characteristics, like the financial product and the installment payment period, and (iii) lending relationship, such as the number of years of relationship with the development bank. Contrary to the arguments of part of the literature, the results do not suggest any reverse relation between non-performing loans and credit recovery explanatory variables, which could enhance the loss from credit risk misspecification.
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Ramadhanti, Jovita, Ivan Destian Butar Butar, and Christian Haposan Pangaribuan. "The Analysis of Corporate Governance on Non-Performing Loans: Evidence from Indonesia." Journal of Business, Management, and Social Studies 1, no. 1 (May 3, 2021): 1–23. http://dx.doi.org/10.53748/jbms.v1i1.5.
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Objective – This study aims to know the impact of corporate governance mechanisms on the non-performing loan of a bank. This study also aims to analyze which corporate governance aspects are significant to the banks’ non-performing loans in Indonesia. Another objective of this study is to examine whether the relationship between corporate governance and non performing loan depends on bank ownership. This study’s corporate governance variables are the board size, board independence, and bank ownership category. This study focuses on the non-performing loan of the banks in Indonesia.
Methodology – This study will examine 26 banks in Indonesia listed on the Indonesian Stock Exchange (IDX). It includes both foreign-owned (foreign bank) and domestic banks. The length of the period of observation is seven years, from 2012 to 2018. Panel data of these banks are analyzed using the fixed-effect regression.
Findings – The regression result shows that board size and bank ownership category have no significant impact on the non-performing loan, while the board independence impacts non-performing loans negatively.
Novelty – This study contributes to the academic literature, specifically on the issue of corporate governance in the banking sector. This study’s result and findings could be used as the reference for other studies and further research on the corporate governance issue. This study will also expand the literature about corporate governance in the Indonesian banking sector since there are still a limited number of studies that discussed this specific matter.
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Sari, Laynita, and Renil Septiano. "EFFECTS OF INTERVENING LOAN TO DEPOSIT RATIO ON PROFITABILITY." Journal of Accounting and Finance Management 1, no. 2 (October 14, 2020): 239–52. http://dx.doi.org/10.38035/jafm.v1i2.28.
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Government banks have a higher level of trust in society, as most of these shares are owned by the Government. Ratio used to assess a bank’s performance is the Return on Asset ratio. Each bank will try to keep its Return on Asset ratio consistently rising and the Non Performing Loan ratio consistently falling. But the phenomenon is that the ratio of Return on Asset and Non Performing Loan at the Government Bank fluctuated from 2014 to 2019. I will therefore examine the factors that affect the ratio of Return on Assets and Non-Performing Loans to government banks. In this study, the ratios used were Non Performing Loan, Net Interest Margin, Capital Adequacy Ratio as an independent variable, Loan to Deposit Ratio as an intervening variable and Return on Asset on its dependent variables. The result that the Variable Loan to Deposit Ratio mediates the relationship between Net Interest Margin and Return on Asset.
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KHAN, FAZLI RAHMAN, MUHAMMAD NISAR KHAN, and SAIMA UROOGE. "Non-Performing Loan and Financial Stability of Banking Industry in Pakistan." International Review of Management and Business Research 9, no. 4 (December 7, 2020): 347–56. http://dx.doi.org/10.30543/9-4(2020)-29.
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The objectives of this study to assess the state of financial stability of commercial banks in Pakistan and then estimate how good, bad and worst economic conditions would influence the stability. Our design of the study is a mix of techniques. Pakistan have not experienced financial crisis due to some shocks, therefore stress events and its effects not included in design. This study examines the effect of non-performing loans on financial stability empirically. Based on the above premise, this thesis investigates the association of financial stability with non-performing loans for all commercial banks of Pakistan for the period of 2014-2018. The study used the 27 commercial banks having 162 bank year observations. The study measured of financial stability (FS) through the financial leverage ratio and liquidity ratio using the common effect model. For the non-performing loans this study uses the non-performing loan ratio. Using secondary data that is panel in nature and applying panel data models for analysis, the study finds out that non-performing loans negatively associated with financial stability of commercial banks in Pakistan. Keywords: Loan, Finance, Banking, Stability, Pakistan.
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KHAN, FAZLI RAHMAN, MUHAMMAD NISAR KHAN, and SAIMA UROOGE. "Non-Performing Loan and Financial Stability of Banking Industry in Pakistan." International Review of Management and Business Research 9, no. 4 (December 7, 2020): 347–56. http://dx.doi.org/10.30543/9-4(2020)-29.
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The objectives of this study to assess the state of financial stability of commercial banks in Pakistan and then estimate how good, bad and worst economic conditions would influence the stability. Our design of the study is a mix of techniques. Pakistan have not experienced financial crisis due to some shocks, therefore stress events and its effects not included in design. This study examines the effect of non-performing loans on financial stability empirically. Based on the above premise, this thesis investigates the association of financial stability with non-performing loans for all commercial banks of Pakistan for the period of 2014-2018. The study used the 27 commercial banks having 162 bank year observations. The study measured of financial stability (FS) through the financial leverage ratio and liquidity ratio using the common effect model. For the non-performing loans this study uses the non-performing loan ratio. Using secondary data that is panel in nature and applying panel data models for analysis, the study finds out that non-performing loans negatively associated with financial stability of commercial banks in Pakistan. Keywords: Loan, Finance, Banking, Stability, Pakistan.
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Ayem, Sri, and Sri Wahyuni. "PENGARUH LOAN TO DEPOSIT RATIO, CAPITAL ADEQUACY RATIO, RETURN ON ASSET DANNON PERFOMING LOAN TERHADAP RETURN SAHAM." Jurnal Akuntansi 5, no. 1 (June 15, 2017): 71. http://dx.doi.org/10.24964/ja.v5i1.258.
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This study aimed to examine the effect Loan to Deposit Ratio (LDR) , Capital Adequacy Ratio (CAR) , Return on Assets (ROA) and Non -Performing Loans (NPL) on stock returns banking companies listed in Indonesia Stock Exchange . The Independent variable used is the Loan to Deposit Ratio (LDR) , Capital Adequacy Ratio (CAR) , Return on Assets (ROA) and non- performing loan (NPL) dependent variable stock returns . The purpose of this study was to obtain empirical evidence about the influence of Loan to Deposit Ratio (LDR) , Capital Adequacy Ratio (CAR) , Non Performing Loan (NPL) and Return on Assets (ROA) on stock returns banking companies listed in Indonesia Stock Exchange . The population in this study is a banking company that is listed on the Indonesia Stock Exchange (IDX) the observation period 2008 to 2012 . Data used in this study was obtained from the Bank's Financial Statements obtained from the website of the Indonesia Stock Exchange and Bank Indonesia . Data analysis method used is multiple linear regression , hypothesis testing while using the simultaneous test ( F test ) to test the effect of these variables together and t test with a significance level of 5 % to test the effect of partial variables . Based on the test results , the results obtained simultaneously Loan to Deposit Ratio (LDR) , Capital Adequacy Ratio (CAR) , Return on Assets (ROA) and Non -Performing Loans (NPL) effect on stock returns in banking companies listed in Indonesian Stock Biursa , while partially Loan to Deposit Ratio (LDR) has a positive effect is not significant , its capital adequacy ratio (CAR) and Return on Assets (ROA) and a significant positive effect of Non performing loan (NPL) significant negative effect on stock returns in corporate banking . Predictive ability of the four variables on stock returns is 57.1 % , as indicated by the adjusted R2 , while the rest is influenced by other factors not included in our model .
Keywords: stock return, Loan to Deposit Ratio, Capital Adequacy Ratio, Return on Assets, Non-performing loan
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Lestari, Retno Martanti Endah, and Masruroh Masruroh. "PERAN SISTEM PENGENDALIAN INTERNAL PEMBERIAN KREDIT DALAM MEMINIMALISASI NON PERFORMING LOAN PADA PT BANK MITRANIAGA, Tbk." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 1, no. 2 (July 1, 2015): 1–11. http://dx.doi.org/10.34204/jiafe.v1i2.511.
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The one of the main business of banks is give a credit that generate revenue for the company, but on the other hand lending has risks. The risk is the emergence of NPL (Non Performing Loan) or often referred to as bad credit. The higher non-performing loans of a banking company will affect the health of banks. It required a system of internal control lending is effectively enforced in order to assist the company in order to minimize the Non-performing Loan. This study is to explain the role of the internal control system of credit in minimizing non-performing loans at PT Bank Mitraniaga, Tbk. by using primary data and secondary data. The analytical method that used is a qualitative and quantitative descriptive statistics. These results indicate that the correlation analysis values obtained significant correlation of -0.844 and 0.000, it could mean that the internal control system of crediting a significant negative effect on non-performing loans at 5% degree of confidence. Koefisisen Value Determination (Kd) of 71.3% means that the role of the internal control system of credit to non-performing loans amount to 71.3%, while the remaining amount 28.7% is explained or influenced by other factors that not examined such as external factors, customer internal factors, and factors of business failure.Keywords: Internal Control Systems of Credit and Non Performing Loan.
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Fasha, Kemal Wira, and Abdul Rauf Chaerudin. "PENGARUH NON PERFORMING LOAN (NPL), LOAN TO DEPOSIT RATIO (LDR) DAN NET INTEREST MARGIN (NIM) TERHADAP RETURN ON ASSETS (ROA) PADA PERUSAHAAN PERBANKAN." National Conference on Applied Business, Education, & Technology (NCABET) 1, no. 1 (October 30, 2021): 645–59. http://dx.doi.org/10.46306/ncabet.v1i1.52.
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The purpose of this study was to determine the effect of Non-Performing Loans (NPL), Loan to Deposit Ratio (LDR), and Net Interest Margin (NIM) on Return On Assets (ROA) either partially or simultaneously in banking companies listed on the Indonesia Stock Exchange. . This study uses a quantitative approach with secondary data in the form of Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), and Net Interest Margin (NIM) and Return On Assets (ROA). Determination of the sample in this study using purposive sampling technique with 3 criteria in order to obtain 5 companies from 46 companies. The analysis technique used is a data regression analysis technique using the SPSS Version 25 application. The results of data processing show that the data is normally distributed and there are no symptoms of classical assumptions in the study. The conclusion obtained shows that Non-Performing Loans (NPL), Loan to Deposit Ratio (LDR) partially have a negative and significant effect on Return On Assets (ROA). Net Interest Margin (NIM) partially positive and significant effect on Return On Assets (ROA). And simultaneously there is the influence of Non-Performing Loans (NPL), Loan to Deposit Ratio (LDR), and Net Interest Margin (NIM) on Return On Assets (ROA).
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Aristianti, Astri, and Nafisah Nurulrahmatiah. "Analisis Non Performing Loan (NPL) Pada Bank BRI Tbk." Jurnal Disrupsi Bisnis 4, no. 5 (September 30, 2021): 463. http://dx.doi.org/10.32493/drb.v4i5.12774.
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Penelitian ini bertujan untuk Untuk mengetahui Seberapa besar NON PERFORMING LOAN (NPL) pada PT. Bank Rakyat Indonesia (BRI), tbk, Penelitian ini merupakan penelitian Deskriptif Penelitian deskriptif yaitu suatu metode dalam penelitian yang dilakukan untuk mengetahui nilai variabel mandiri, baik satu variabel atau lebih (independent) tanpa membuat perbadingan, Adapun instrument penelitian yang digunakan dalam mengumpulkan data adalah laporan keuangan PT. Bank BRI Tbk berupa laporan rasio keuangan dari tahun 2010-2019, Populasi dalam penelitian ini adalah berupa laporan keuangan pada PT BANK BRI Tbk. Sejak tahun 1989-2019 selama 30 tahun Adapun teknik pengambilan sampel yang digunakan oleh peneliti dalam penelitian ini adalah teknik purposive sampling, Jenis data yang di gunakan dalam penelitian ini adalah Data Kualitatif, Teknik pengumpulan data yang di gunakan yaitu (a) studi pustaka (b) dokumentasi, Teknik Analisis data menggunakan Analisis Keuangan dan uji t satu sampel independent, hasil penelitian ini adalah NON PERFORMING LOAN (NPL) pada bank BRI berada dibawah standar kriteria yang ditetapkan 5% di katakana Baik. Kata Kunci: Non Performing Loan (NPL)
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Taranukha, Inna. "THE ASSESSMENT OF NON-PERFORMING LOANS IN UKRAINIAN BANKS CREDIT PORTFOLIO." Science and Studies of Accounting and Finance: Problems and Perspectives 8, no. 1 (December 25, 2012): 244–50. http://dx.doi.org/10.15544/ssaf.2012.34.
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The influence of foreign capital inflows on expanding of lending processes in Ukraine is analyzed in the article. Volume of non-performing loans and loan loss provisions, formed in the Ukrainian banking system during the period 2005-2011, are estimated.
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Arianty, Gabinda Zahra Zulafa, and Ali Farhan. "PENGARUH IIKUIDITAS DAN NON PERFORMING LOAN PADA NETT PROFIT MARGIN." Media Mahardhika 20, no. 1 (September 24, 2021): 141–47. http://dx.doi.org/10.29062/mahardika.v20i1.329.
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Artikel ini mencoba mengurai lebih lanjut tentang relasi antara non performing loan dan likuiditas terhadap net profit margin bank. Dengan menggunakan regresi linier berganda pada data keuangan bank BRI, BNI, CIMB, dan Mandiri selama periode Januari 2017 – Desember 2019, didapati bahwa non performing loan berpengaruh negatif dan signifikan terhadap net proft margin, sementara likuiditas yang diproksikan dengan asset to loan ratio memiliki pengaruh negatif namun tidak signifikan terhadap net profit margin.
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Rizqi, Nilta Alfi. "Pengaruh Non Performing Loan dan Loan to Deposit Ratio Terhadap Return On Asset." Jurnal Akuntansi, Manajemen dan Ekonomi 22, no. 4 (January 20, 2021): 16. http://dx.doi.org/10.32424/1.jame.2020.22.4.3234.
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Bengawan, Christopher Hartawan, and Herman Ruslim. "PENGARUH CAPITAL ADEQUACY RATIO, LOAN TO DEPOSIT RATIO, BOPO TERHADAP NON-PERFORMING LOAN." Jurnal Kontemporer Akuntansi 1, no. 1 (November 19, 2021): 20. http://dx.doi.org/10.24912/jka.v1i1.15068.
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Tujuan dari penelitian ini adalah untuk menganalisis pengaruh capital adequacy ratio (CAR), loan to deposit ratio (LDR) dan BOPO terhadap non-performing loan pada bank umum di Indonesia. Populasi yang dijadikan obyek penelitian berjumlah 45 perbankan, sedangkan hanya 41 perbankan yang sesuai dengan kriteria penelitian dan dijadikan sampel penelitian. Periode penelitian adalah tahun 2016-2018, sehingga jumlah data yang diobservasi sebanyak 123 data. Penelitian ini menggunakan data panel dengan jenis data sekunder. Penelitian ini diolah dengan analisis linear berganda data panel dengan bantuan software eviews versi 9.00. Hasil penelitian menunjukkan bahwa CAR, LDR dan BOPO secara simultan berpengaruh terhadap NPL. Secara parsial, CAR menunjukkan hasil negatif, namun tidak signifikan berpengaruh terhadap NPL. Sementara LDR dan BOPO terbukti positif dan signifikan berpengaruh terhadap NPL.
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Munawar, Andri Helmi, and Yogi Sugiarto Maulana. "ANALISIS KINERJA SAHAM SEBAGAI DAMPAK DARI DETERMINASI NON PERFORMING LOAN TERHADAP PROFITABILITAS." AdBispreneur 4, no. 2 (January 21, 2020): 145. http://dx.doi.org/10.24198/adbispreneur.v4i2.19365.
Full textAbstract:
Fundamental performance of the banking sector which is proxied by CAMEL analysis is an indicator that is able to assess the level of soundness of a company that has an impact on the potential performance of a company's stock portfolio. This article wants to reveal how companies can understand how to improve company performance and improve performance on company performance. The sample in this study uses purposive sampling, secondary data on financial statements of PT Bank Negara Indonesia (Persero) Tbk with a study period of 2007-2017, research using quantitative methods with explanatory methods, analysis techniques using path analysis. The results of this study indicate that non-performing loans have a significant effect on return on assets, but partially both the effects of non-performing loans and return on assets are not significant on stock prices. The existence of mediation variables in this study does not become a significant influence on changes in stock prices, meaning that there is no significant non-performing loan effect on stock prices with return on assets as an intervening variable.. Kinerja fundamental sektor perbankan yang diproksikan dengan analisis CAMEL merupakan indikator yang mampu menilai tingkat kesehatan suatu perusahaan yang tentunya ber-impact terhadap kinerja potofolio saham perusahaan. Penelitian ini ingin mengungkap bagaimana perusahaan dapat mengetahui dampak kinerja fundamental salah satu aktiva produktif yang berisiko (non performing loan) terhadap profitabilitas bank dan dampaknya pada performance saham perusahaan. Sampel pada penelitian ini menggunakan purposive sampling, data sekunder laporan keuangan PT Bank Negara Indonesia (Persero) Tbk dengan periode waktu penelitian 2007-2017, pendekatan penelitian menggunakan kuantitatif dengan metode eksplanatori, teknik analisis menggunakan analisis jalur. Hasil penelitian ini menunjukkan non performing loan memiliki pengaruh signifikan terhadap return on asset, namun secara parsial baik pengaruh non performing loan dan return on asset tidak signifikan terhadap harga saham. Keberadaan variabel mediasi dalam penelitian ini tidak menjadi pengaruh berarti terhadap perubahan harga saham, artinya tidak terdapat pengaruh signifikan non performing loan terhadap harga saham dengan return on asset sebagai variabel intervening.
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Dahlan, Dahlan, Osman Lewangka, and Firman Menne. "PENGARUH NON PERFORMING LOAN, LOAN DEPOSIT TO RATIO, BEBAN OPERASIONAL PENDAPATAN OPERASIONAL DAN BANK SIZE TERHADAP PROFITABILITAS MELALUI CAPITAL ADEQUACY RATIO." Indonesian Journal of Business and Management 2, no. 2 (January 7, 2021): 71–77. http://dx.doi.org/10.35965/jbm.v2i2.458.
Full textAbstract:
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh langsung dan tidak langsung Non Performing Loan, Loan to Deposit Ratio, Beban Operasional Pendapatan Operasional dan Bank Size terhadap Profitabilitas melalui Capital Adequacy Ratio pada bank yang terdaftar di BEI periode 2014-2018. Sampel yang digunakan dalam penelitia ini adalah Bank BUMN yang terdiri dari empat Bank dan BUSN Devisa yang terdiri dari 10 Bank. Analisis yang digunakan untuk mengetahui hubungan langsung dan tidak langsung Non Performing Loan, Loan to Deposit Ratio, Beban Operasional Pendapatan Operasional dan Bank Size terhadap Profitabilitas Melalui Capital Adequacy Ratio adalah menggunakan Path Analysis. Berdasarkan hasil penelitian secara parsial Non Performing Loan dan Bank Size tidak terdapat pengaruh secara langsung dan tidak langsung terhadap Profitabilitas. Sedangkan Loan to Deposit Ratio dan Beban Operasional Pendapatan Operasional terdapat pengaruh langsung dan tidak langsung terhadap profitabilitas. Secara simultan dapat dilihat bahwa hasil uji simultan untuk Model 1 diperoleh nilai Fhitung sebesar 229.734 dengan p-value sebesar 0.000 (< 0.05), dan untuk Model 2del 2 diperoleh nilai Fhitung sebesar 11.655 dengan p-value sebesar 0.000 (< 0.05) The purpose of this study is to determine the direct and indirect effects of Non-Performing Loans, Loan to Deposit Ratio, Operational Expenses of Operational Income and Bank Size on the Profitability through Capital Adequacy Ratio on banks listed on the Indonesia Stock Exchange in the period of 2014-2018. The samples used in this research are BUMN Banks consisting of four Banks and Foreign Exchange BUSN consisting of 10 Banks. The analysis used to determine the direct and indirect relationship of Non-Performing Loans, Loan to Deposit Ratio, Operating Expenses of Operational Income and Bank Size to the Profitability through Capital Adequacy Ratio is Path Analysis. Based on the results of the research in partial analysis, Non-Performing Loans and Bank Size have no direct and indirect effect on the profitability. However, Loan to Deposit Ratio and Operational Expenses of Operational Income have a direct and indirect effect on the profitability. Simultaneously, it can be seen that the simultaneous test results for Model 1 obtained Fcount value of 229,734 with p-value of 0,000 (<0.05), and for the 2del 2 Model obtained Fcount value of 11,655 with p-value of 0,000 (<0.05).