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Journal articles on the topic 'NPL management'

Author: Grafiati

Published: 28 May 2022

Last updated: 30 July 2025

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1

Wulandari, Ika, and Endang Sri Utami. "Asset Management Moderates Liquidity Against Non-Performing Loans." Moneter: Jurnal Keuangan dan Perbankan 12, no. 1 (2024): 64–71. http://dx.doi.org/10.32832/moneter.v12i1.567.

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This study was conducted with the aim of knowing the influence of liquidity proxied with Loan to Deposit Ratio (LDR) on Non-Performing Loans proxied with Non Performing Loans (NPL). In addition, research was also conducted to determine the ability of asset management to moderate liquidity against problem loans. This type of research is quantitative research using secondary data. The study was conducted on Rural Banks in Indonesia. Samples were taken by purposive sampling method and obtained from 38 banks. By taking the research period for 2 years, namely in 2020 and 2021, 76 research data were

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2

Budhijono, Fongnawati. "Main Effects and Interaction Effects of Bank Ownership Types and Bank Core Capital Category to the Bank NPL Performance." International Journal of Business Studies 5, no. 1 (2021): 39–50. http://dx.doi.org/10.32924/ijbs.v5i1.164.

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Credit management capability is seen as a crucial aspect for banks sustainability. The variable that is directly related to bank credit risk is a non-performing loan (NPL) which is commonly used to assess the asset quality of a bank. The purpose of this research is to analyze main effects and interaction effects of bank ownership types and bank core capital category (BUKU) to the bank NPL performance. The study was conducted using secondary data obtained from bank quarterly reports from the Financial Services Authority (OJK) through the website ojk.go.id, bank financial reports, and infobank m

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3

Hidayat, Deny, Sakifah Sakifah, and Noneng Masitoh. "Navigating Financial Performance: The Influence of NPL and LDR on ROA with Inflation as a Moderating Factor." EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi 4, no. 2 (2025): 3813–23. https://doi.org/10.56799/ekoma.v4i2.7008.

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This study investigates the impact of Non-Performing Loans (NPL) and Loan to Deposit Ratio (LDR) on Return on Assets (ROA) in Indonesian banking from 2017 to 2023, with inflation examined as a moderating factor. Using panel data regression analysis on 301 observations from 43 banking companies listed on the Indonesia Stock Exchange, the study finds that NPL negatively affects ROA but lacks statistical significance, contrary to expectations from the bad management hypothesis. In contrast, LDR positively and significantly influences ROA, supporting the Anticipated Income theory. Moderation analy

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Sapitri, Sayu Anggi Dewi, and Ni Kadek Sinarwati. "MENGUNGKAP FENOMENA KREDIT MACET PADA BADAN USAHA MILIK DESA (BUMDES) DITINJAU DARI GOOD CORPORATE GOVERNANCE (STUDI DI BUMDES ARTHA KRAMA MANDIRI)." Jurnal Ilmiah Akuntansi dan Humanika 14, no. 2 (2024): 256–69. http://dx.doi.org/10.23887/jiah.v14i2.78189.

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This research aims to analyze the implementation of Good Corporate Governance (GCG) principles in credit management at BUMDes Artha Krama Mandiri, efforts that have been and will be made by BUMDes in overcoming Non Performing Loan (NPL) problems, and the impact of NPL for BUMDes Artha Krama Mandiri and stakeholders. This type of research is included in descriptive qualitative research. The results showed that (1) BUMDes Artha Krama Mandiri has implemented GCG principles in the management of the credit business unit, but the implementation of these five principles has not been optimal. 2) Effor

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Riska, Novianti, and Kuswanto Adi. "Factors that Influence Firm Value with Earnings Management as Mediating Variable." International Journal of Advance Study and Research Work 3, no. 3 (2020): 21–30. https://doi.org/10.5281/zenodo.3732473.

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<strong><em>This study aims to prove the effect of Non-Performing Loan (NPL), Net Interest Margin (NIM), Capital Adequacy Ratio (CAR), Tax Planning (TAX), and IFRS on the firm value with earnings management as a variable intervening partially or simultaneously. The sample used in this study is 37 conventional banking companies listed on the Indonesia Stock Exchange (IDX). This research uses Structural Equation Model (SEM) analysis with AMOS and SPSS version 23 analysis tools. The results of this study indicate that there is an effect of NPL and CAR on earnings management, and earnings manageme

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Arif, Ahammed, and Saha Sabuj. "Firm-specific Financial Determinants of Non-Performing Loan in the Banking Sector of Developing Countries: Evidence from the Listed Commercial Banks in Bangladesh." Journal of Economics and Business 1, no. 4 (2018): 555–63. https://doi.org/10.31014/aior.1992.01.04.49.

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This article aims at finding the financial determinants of Non-performing Loans (NPL) in the banking sector of Bangladesh. It employs panel data analysis techniques to find those determinants and the extent of their impact on NPL. It collects data from 2012 to 2016(total 5 years) of 10 listed commercial banks in Bangladesh from their annual report. It finds that Capital Adequacy Ratio (CAR) and Return on Equity (ROE) are significantly negatively related to NPL where Size(S) is a significant positive determinant of NPL. It also finds that Loan growth (LG) is positive determinants of NPL where L

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Simanjuntak, Evelyn Angelia, Cindy Tania Aurelya Zai, Elisabet Sihol Nauli Sinaga, et al. "ANALISIS NON PERFORMING LOAN TERHADAP CAPITAL ADEQUACY RATIO PADA PT BCA Tbk." Jurnal Akuntansi Kompetif 8, no. 1 (2025): 192–96. https://doi.org/10.35446/akuntansikompetif.v8i1.2036.

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This study aims to analyze the relationship between Non-Performing Loan (NPL) and Capital Adequacy Ratio (CAR) at PT Bank Central Asia Tbk (BCA). NPL is an indicator of non-performing loans that reflect credit risk in banking, while CAR reflects the adequacy of capital in bearing financial risks. The results showed that there is a negative relationship between NPL and CAR with a correlation coefficient of -0.520, although it is not statistically significant with a significance value of 0.652 (>0.05). In addition, the coefficient of determination analysis shows that NPL contributes 27.04% to

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8

Umaternate, Faiza Fachira, and Abdul Mongid. "Modelling Non-performing Loans (NPL) for Small Banks in Indonesia: Are Macroeconomic Matter?" International Journal of Economics, Business and Management Research 07, no. 01 (2023): 57–68. http://dx.doi.org/10.51505/ijebmr.2023.7106.

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This study aims to analyze the effect of macroeconomic and internal bank variables on NPL (Non-Performing Loans) in Non-Foreign Exchange Private Banks. This study uses secondary data obtained through the official FSA covering 18 small Banks in Indonesia. We apply annual data from 2016 to 2021 and use multiple linear regression techniques. The main factors that influence NPL are internal bank or company management factors, while external factors (macro variables) do not affect NPL in this study, namely, factors caused by economic conditions such as inflation and interest rates.In general, the r

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Nasution, Darwita Arini, Enjelina Sinaga, Gabriella Dominggoes Panjaitan, and Histi Trifesi Naibaho. "Analysis of Non-Performing Loans (NPL) at BRI Bank Tbk in 2010-2022." Asian Journal of Management Analytics 2, no. 2 (2023): 109–18. http://dx.doi.org/10.55927/ajma.v2i2.3864.

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Non-Performing Loans (NPL) are an important indicator in assessing asset quality and credit risk management within financial institutions. This study aims to determine the main non-performing loan (NPL) at PT. Bank Rakyat Indonesia BRI Tbk. This research uses qualitative methods. The data obtained is secondary data with quantitative data types. The research instrument used in collecting data is the financial statements of PT. Bank BRI Tbk in the form of a financial ratio report for 2010–2022. The results of this study showed that the lowest NPL ratio level in 2013 was 1.63% and the highest NPL

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Paramita, Aulia. "MODEL PENGELOMPOKAN TINGKAT RISIKO NON PERFORMING LOAN (NPL) NASABAH BERDASARKAN PENDEKATAN ANALISIS FUZZY." Simetris: Jurnal Teknik Mesin, Elektro dan Ilmu Komputer 9, no. 1 (2018): 453–64. http://dx.doi.org/10.24176/simet.v9i1.1993.

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Bank selalu menghadapi risiko Non Performing Loan (NPL) atau disebut juga kredit macet karena fungsi pokoknya sebagai lembaga perantara keuangan. Banyak cara yang dilakukan oleh bank untuk mencegah terjadinya NPL. Kebijakan perkreditan yang prudent, credit risk management yang ketat, dan pengembangan kompetensi atau pelatihan teknis kepada para pengelola kredit adalah beberapa contoh kebijakan yang diterapkan oleh suatu bank untuk menekan NPL seminimal mungkin.Walau demikian, karena berbagai alasan lingkungan bisnis atau kemampuan manajemen debitur, NPL tetap dialami oleh suatu bank. Di sampin

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Pant, Chet Raj. "The Liquidity Management and Profitability of Joint Venture Banks in Nepal." Contemporary Research: An Interdisciplinary Academic Journal 6, no. 2 (2023): 37–51. http://dx.doi.org/10.3126/craiaj.v6i2.60247.

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The main objective of this study is to establish a connection between liquidity management and the effect of profitability of joint venture banks in Nepal. We observed the data from Nepal's top five joint venture banks over ten years, from 2012 to 2021. We used financial statements to collect information. In our analysis, we used different indicators like the current ratio (CR), loan-to-total deposit (LTD), capital-to-asset ratio (CAR), and non-performing loans (NPL) as measures of liquidity. We treated these as independent variables and Return on assets (ROA) as dependent variable. Our findin

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Lalon, Raad Mozib, and Farhana Morshada. "Impact of Credit Risk Management on Profitability of Commercial Banks in Bangladesh: An estimation of Dynamic Panel Data Model." International Journal of Finance & Banking Studies (2147-4486) 9, no. 3 (2020): 131–47. http://dx.doi.org/10.20525/ijfbs.v9i3.874.

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This paper attempts to reveal how several credit risk factors are affecting the profitability of commercial banks considering the econometric models estimated with Random effect, Fixed effect, Pooled OLS and Cross-sectional Generalized least square (GLS) method followed by dynamic panel data model estimated with one-step GMM (generalized methods of moments) approach to incorporate the issue of endogeneity, unobserved heterogeneity and profit persistence of data set collected from annual report of banks covering from year 2010 to 2019 in Bangladesh. We have also adopted several diagnostic check

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Barjaktarović, Lidija, Tamara Vesić, and Balazs Laki. "What can be expected in credit-risk management from NPL in the western Balkans region in the future?" International Review, no. 3-4 (2022): 96–103. http://dx.doi.org/10.5937/intrev2204100b.

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This paper presents an analysis of the impact of the rate of selected parameters on the banking system performance, specifically to non-performing loans (NPLs) movements. The goal is to investigate which the most influential factors affecting the movement of NPLs in the WB countries are, given that research have pointed out the impact of macroeconomic factors on the formation of NPL rates in banking systems. The authors have added several parameters to their methodology, dividing the indicators into internal and external. On the topic of indicators that affect the performance of the banking sy

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Suhardjanto, Djoko, Yohana Sylvi Putri Ayu, Nurharjanto, and Iwan Setiadi. "The comparisons of bank financial performance between government owned and listed bank in Indonesia." Corporate Ownership and Control 13, no. 1 (2015): 345–50. http://dx.doi.org/10.22495/cocv13i1c3p1.

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This study aims to examine the differences of bank financial performance based on listing status and government ownership. The population of this study is 120 banks in Indonesia in 2011-2013, both listing and non listing bank. Sample used in this study consist of 75 listing banks and non listing banks, not including Islamic Bank and District Development Bank (Bank Pembangunan Daerah-BPD). The data is analyzed using independent sample test. The results show that (1) Non Performing Loan (NPL) rate in non government ownership bank is lower than NPL rate of government owned bank, and (2) NPL rate

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15

Berkatindo MLA, Pandu, and Eko Rizkianto. "ANALYSIS OF COVID-19 PANDEMIC INFLUENCES ON NONPERFORMING LOAN IN BANK XYZ FOR THE PERIOD OF 2020-2022." Dynamic Management Journal 7, no. 2 (2023): 254. http://dx.doi.org/10.31000/dmj.v7i2.8664.

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This research aims to discuss the influences of the COVID-19 pandemic on nonperforming loan (“NPL”) in Bank XYZ and Bank XYZ’s strategies in responding to it for the period of 2019-2022. This research involves doing an average difference test on the Bank XYZ’s NPL between 1999-2022 and the beginning of pandemic in 2020, so that it can be determined whether the average NPL in 1999-2022 was higher than in 2020. This research was conducted by collecting data through semi-structured in-depth interviews directly to Bank XYZ’s Risk Management Directorate employees and related literature studies. The

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16

Louangrath, Paul. "Risk Assessment of Non-Performing Loans (NPL) Using System Failure Analysis." Inter. J. Res. Methodol. Soc. Sci 1, no. 1 (2015): 36–57. https://doi.org/10.5281/zenodo.1320729.

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This paper answers two research questions: what is the appropriate modeling tool for NPL study? and whether the NPL rates in Thailand show improving or deteriorating trend? NPL is of interests to management decision makers because it serves as an indicator for assessing risk in commercial loans. The methodologies employed in this research are the hazard function: under Weibull and survivor function: . Conventional time series models, such as AR, MA, ARIMA and ARIMAV are not adequate to deal with short term risk assessment due to restrictive assumptions in autoregressive modeling and the r

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Wahyuni, Evi, Dedy Wijaya Kusuma, and Nurshadrina Kartika Sari. "Pengaruh Tingkat Kesehatan Bank Perekonomian Rakyat (BPR) Di Jember Ditinjau Dari Aspek Keuangan Terhadap Manajemen Laba Tahun 2019-2023." JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan 5, no. 2 (2024): 86–102. https://doi.org/10.31967/jakuma.v5i2.1296.

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This research aims to determine and prove the influence of the health level of People's Economic Banks (BPR) in Jember in terms of financial aspects on Profit Management for 2019-2023. Where risk profile measured using ratios Non Performing Loan (NPL), Earnings measured using Return On Asset (ROA) and Net Interest Margin (NIM) as well as Capital measured using ratios Capital Adequacy Ratio (CAR). The population in this research is People's Economic Banks (BPR) registered with the Financial Services Authority (OJK) in 2019-2023. This research uses a sampling technique, namely Saturated sample /

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Buchory, Herry Achmad. "Analyzing the Impact of Cost of Funds and Non-Performing Loans on Bank Profitability." International Journal of Finance & Banking Studies (2147-4486) 13, no. 3 (2024): 54–59. http://dx.doi.org/10.20525/ijfbs.v13i3.2994.

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The research was conducted to see how cost of funds (COC), and non-performing loans (NPL) on profitability is measured by return on assets (ROA). The research method used is descriptive and verification methods. Secondary data is sourced from Regional Development Banks of West Java and Banten Provinces in Indonesia quarterly financial reports for 2014 – 2022, while the data analysis technique uses multiple linear regression analysis. The results of the research are that COF and NPL has a negative and significant effect on ROA. Simultaneously, COF and NPL have a significant effect on ROA. The r

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Khatun, Asia, and Ratan Ghosh. "Corporate Governance Practices and Non-performing Loans of Banking Sector of Bangladesh: A Panel Data Analysis." International Journal of Accounting and Financial Reporting 9, no. 2 (2019): 12. http://dx.doi.org/10.5296/ijafr.v9i2.14503.

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This paper tries to inspect the association and relationship between corporate governance determinants and level of non-performing loan (NPL) of listed commercial banks in Bangladesh. Recently Banks are facing a problem of default loan. This default loan or NPL may reduce the loan giving capacity of the Banks and it may decrease the economic growth of a country. Moreover, there is less research to find out the implication of good governance on the level of NPL in banking sector of Bangladesh than that of developed countries. Here, data from thirty listed commercial banks for the year 2008-2017

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Wahyuni, Resita, Nurshadrina Kartika Sari, and Mainatul Ilmi. "PENGARUH LOAN TO DEPOSIT RATIO, NON PERFORMING LOAN, DEBT TO EQUITY RATIO, MANAJEMEN LABA TERHADAP KINERJA KEUANGAN BPD 2018-2022." RIEMBA - JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI 2, no. 1 (2024): 226–40. http://dx.doi.org/10.31967/riemba.v2i1.1053.

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This research aims to analyze the influence of financial ratios and earnings management on bank financial performance which is projected using ROA. Financial ratios include LDR, NPL, DER. This research usesnon-probability sampling with typepurposive sampling to retrieve population data from the financial reports of Regional Development Banks registered with the OJK for 2018-2022. The data analysis methods used are descriptive statistics, classical assumption testing, multiple linear regression analysis, hypothesis testing and determinant coefficient analysis (R2). The results of this research

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Ramadhan, Novan Ananda, Parningotan Sjiabat, Souza Al-Gibrani Nerva, and Teguh Fachri Fahros. "Analysis of Non-Performing Loans at Permata Bank for the 2008-2022 Period." Asian Journal of Applied Business and Management 2, no. 2 (2023): 229–38. http://dx.doi.org/10.55927/ajabm.v2i2.4041.

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The purpose of this study is to analyze trends & factors based on credit info system data on the NPL report at Bank Permata in 2008-2022. NPL fluctuated, increasing during the 2008-09 crisis. Economic downturn, high rates, & defaults are major contributors. Corporate loans affected by the crisis; consumer loans during the pandemic. The bank implemented measures: loan restructuring, risk management. Hence the need to improve credit decisions & risk management for a healthy portfolio.

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Pandoyo, Pandoyo. "FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS BANK BPR DI PROVINSI JAWA BARAT." Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT 4, no. 1 (2019): 127–36. http://dx.doi.org/10.36226/jrmb.v4i1.247.

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This study aims to estimate the effect of CAR, LDR, BOPO, and NPL on profitability (ROA) in rural banks in West Java Province for the period of 2012-2016. Data was collected from secondary data and data analysis using multiple linear regression. The results showed that: only BOPO proved to have a negative and significant effect on ROA. While other variables, namely CAR and NPL have a positive but not significant effect, and NPL has a negative effect but not significant to ROA. The results of the study provide practical implications for management to pay attention to BOPO as the main predictor

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Auliaurrohamani, Dhea. "Pengaruh Penerapan Loan Management System (LMS) terhadap Non Performing Loan (NPL) pada Bank Bjb." Review of Accounting and Business 3, no. 1 (2023): 58–67. http://dx.doi.org/10.52250/reas.v3i1.517.

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Penelitian ini bertujuan untuk mengetahui pengaruh penerapan loan management system (LMS) terhadap non performing loan (NPL) pada bank bjb dengan melihat pada 5 tahun sebelum penerapan LMS dan 5 tahun setelah penerapan LMS. Penelitian ini dilakukan menggunakan metode kuantitatif dengan pendekatan deskriptif dan verifikatif. Analisis yang digunakan dalam penelitian ini adalah uji beda Wilcoxon menggunakan SPSS, analisis ini dilakukan untuk melihat apakah ada pengaruh dengan adanya LMS atau tidak. Sumber data yang digunakan adalah data sekunder berupa laporan keuangan atau annual report. T

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Victor Osunnaiye, Adetayo, and Nargiza Alymkulova. "The Impact of Non-performing Loans on Nigerian Economic Growth, 2011-2020." London Journal of Social Sciences 2, no. 3 (2022): 53–71. http://dx.doi.org/10.31039/ljss.2022.3.72.

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This paper examined the impact of rising non-performing loans (NPL) on Nigeria's economic growth using time series data from 2011 – to 2020. In analyzing this relationship, the co-integrated autoregressive distributed lag (ARDL) model was employed, and the study revealed a long-run negative relationship between NPL and economic growth. This suggests that a higher NPL may have reduced the banks' loan disbursement capacity or made the banks reluctant to give out more loans to the productive sector, adversely affecting the economy. This research also supports the long-standing results of a positi

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Anggreningsih, Kade Devi, and Made Surya Negara. "PENGARUH NPL, BIAYA OPERASIONAL PENDAPATAN OPERASIONAL, LOAN TO DEPOSIT RATIO, DAN CAR TERHADAP ROA." E-Jurnal Manajemen Universitas Udayana 10, no. 4 (2021): 313. http://dx.doi.org/10.24843/ejmunud.2021.v10.i04.p01.

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The purpose of this study was to test and analyze the determinants of profitability in the banking industry on the Indonesian Stock Exchange. The variables that determine the profitability of a bank as measured by Return on Assets (ROA) include: Non Performing Loans (NPL), Operating Costs for Operating Income (BOPO), Loan to Deposit Ratio (LDR), and Capital Adequacy Ratio (CAR). . The method of determining the sample in this research is purposive sampling. The data analysis technique in this study is multiple linear regression analysis. The results showed that NPL and BOPO had a negative effec

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Suardika, I. Ketut, and Mertyani Sari Dewi. "Effectiveness of Non-Performing Loans Management at the Penglatan Traditional Village Credit Institution (LPD)." International Journal of Social Science and Business 5, no. 4 (2021): 599. http://dx.doi.org/10.23887/ijssb.v5i4.41125.

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As a microfinance institution, the LPD, which is finance belonging to the village of Pakraman, aims to collect funds from the community to be further channeled back to the community. Seeing the critical role of the LPD as a micro institution in Bali, the LPD institution with traditional villages, and the government's desire to develop LPD in Bali, the existence of the LPD needs to be maintained and maintained. This study aims to determine the effectiveness of managing Non Performing Loans (NPL) in LPd Desa Adat Penglatan through the Non-Performing Loan Ratio (NPL), Capital Adequacy Ratio (CAR)

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Jassaud, Nadege, and Edouard Vidon. "European NPLs through the crisis: a policy review." Journal of Financial Regulation and Compliance 25, no. 4 (2017): 413–21. http://dx.doi.org/10.1108/jfrc-02-2017-0029.

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Purpose The unfolding of the financial crisis in parts of Europe has highlighted a number of challenges which can be analysed through the prism of NPLs. These included the discrepancies across supervisory regimes, the limitations of macro-prudential supervision and the diversity of NPL resolution approaches. Design/methodology/approach The authors review policy lessons from the crisis in dealing with the NPL problem. Findings The paper highlights some key recommendations – the need for intrusive supervision, strong macro-financial surveillance and NPL resolution approaches that provide the rig

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Abdurraafi, Muhammad, Nani Ernawati, Yoyok Prasetyo, and Mochammad Rizaldy Insan Baihaqqy. "RASIO PROFITABILITAS, MANAJEMEN RISIKO DAN MANAJEMEN MODAL KERJA PADA SEKTOR PERBANKAN SYARIAH DAN KONVENSIONAL." Jurnal Maneksi 14, no. 2 (2025): 937–48. https://doi.org/10.31959/jm.v14i2.3149.

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Introduction: This study examines profitability ratios, risk management, and working capital management in Islamic and conventional banking sectors. Using a comparative approach, the analysis focuses on financial performance indicators such as Return on Equity (ROE), Non-Performing Financing (NPF)/Non-Performing Loan (NPL), and Current Ratio to identify differences and similarities between the two banking models. The Mann-Whitney U Test is applied to assess whether there are significant differences in these financial ratios between Islamic and conventional banks.Methods: The findings indicate

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Putra, I. Kadek Sardika, and Henny Triyana Hasibuan. "Faktor - Faktor yang Mempengaruhi Kinerja Keuangan Bank Perkreditan Rakyat." E-Jurnal Akuntansi 31, no. 9 (2021): 2229. http://dx.doi.org/10.24843/eja.2021.v31.i09.p06.

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This study aims to examine the effect of the Non Performing Loan (NPL), Loan to Deposit Ratio (LDR) and Operational Efficiency Ratio (BOPO) variables on the financial performance of BPRs as proxied by ROA. The population in this study were all BPRs in Badung Regency which were registered with the Financial Services Authority (OJK) during the 2016-2018 period. Determination of the sample using purposive sampling method and obtained as many as 49 rural banks with a total of 147 observations. The analysis technique used is multiple linear regression analysis techniques. The results of this study

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Janah, Tata Mifthakul, and Ita Rahmawati. "Pengaruh Self-Assessment Good Corporate Governance dan Non-Performing Loan (NPL) terhadap Return on Assets (ROA): Studi Kasus pada Bank BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2020–2023." ARZUSIN 5, no. 3 (2025): 1108–32. https://doi.org/10.58578/arzusin.v5i3.5753.

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The issue of profitability in state-owned bank (BUMN) remains a primary concern, especially in relation to the effectiveness of implementing Good Corporate Governance (GCG) and managing problematic loans or Non-Performing Loans (NPL). This study aims to analyze the effect of GCG and NPL on Return on Assets (ROA) in the banking subsector of BUMN listed on the Indonesia Stock Exchange during the 2020–2023 period. The method used is an associative quantitative approach with purposive sampling technique, resulting in 4 out of 6 BUMN banks as the sample. Analysis was conducted using panel data regr

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Hutapea, Dame, Atma Hayat, Asrid Juniar, and Fifi Swandari. "Analysis the Impact of Credit Risk, Liquidity Risk, Management Efficiency on Profitability through Capital in KBMI 4 Banking." Prosiding Seminar Nasional Forum Manajemen Indonesia - e-ISSN 3026-4499 2 (August 31, 2024): 499–514. http://dx.doi.org/10.47747/snfmi.v2i1.2045.

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This research aims to analyze the influence or impact of credit risk (NPL), liquidity risk (LDR), management efficiency (BOPO) on profitability (ROA) through capital (CAR) as mediating variables in KBMI 4 banking, namely BRI, BCA, BNI and Mandiri Bank. The data collection method is bank annual report data from 2019 - 2023. The analysis method in this research is quantitative analysis, to determine the correlation between variables X1, X2, and X3 to Y and Z as mediating variables. using statistical path analysis techniques and to test the level of significance using the inner model test by look

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Hutapea, Dame, Atma Hayat, Asrid Juniar, and Fifi Swandari. "Analysis the Impact of Credit Risk, Liquidity Risk, Management Efficiency on Profitability through Capital in KBMI 4 Banking." Proceedings of Forum Manajemen Indonesia's International Conferences, no. 1 (August 31, 2024): 499–514. https://doi.org/10.47747/fmiic.v1i1.2172.

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This research aims to analyze the influence or impact of credit risk (NPL), liquidity risk (LDR), management efficiency (BOPO) on profitability (ROA) through capital (CAR) as mediating variables in KBMI 4 banking, namely BRI, BCA, BNI and Mandiri Bank. The data collection method is bank annual report data from 2019 - 2023. The analysis method in this research is quantitative analysis, to determine the correlation between variables X1, X2, and X3 to Y and Z as mediating variables. using statistical path analysis techniques and to test the level of significance using the inner model test by look

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Safitri, Julia, Ira Geraldina, and Muhamad Arief Affandi. "Management of Default Risk and Reserve Requirement." 13th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 13, no. 1 (2022): 1. http://dx.doi.org/10.35609/gcbssproceeding.2022.1(23).

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This study aims to empirically examine the effect of credit risk on bank performance through capital adequacy (CAR) as a mediator. Where capital adequacy (CAR) is a new concept developed from the synthesis of monetary theory, financial intermediation theory, agency theory and bank risk management, as an effort to mediate the research gap between the influence of credit risk on bank performance. This study uses panel data with 35 companies as samples and uses a research period from 2013 to 2020. The analytical tool used in this research is PLS-SEM with WarpPLS 7.0 application. The results of th

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Nurmuzakki, Naufal, and Aji Dedi Mulawarman. "Apakah Teori Agensi Belum Diterapkan Secara maksimal pada Bank BUMN?" Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen 7, no. 1 (2024): 57–68. http://dx.doi.org/10.33795/jraam.v7i1.005.

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Abstract: Has Agency Theory Not Been Applied Maximally in State-Owned Banks?Purpose: To determine the impact of Capital Adequacy Ratio (CAR), Non-performing Loans (NPL), and Loan to Deposit Ratio (LDR) on Return on Assets (ROA). Method: Using multiple regression analysis in 4 state-owned bank Indonesia at 2004-2022.Results: CAR has no effect on ROA while NPL and LDR have a significant negative effect on ROA. Simultaneously CAR, NPL, LDR have a significant effect on ROA.Novelty: This research support signaling theory but doesn't support the agency theory because state-owned banks management in

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Islam, Mohammad Ebadul, and Shakila Yasmin. "Determinants of Non-Performing Loans (NPLS) of The Commercial Banks in Bangladesh: An Application of Camel Model." Social Science Review 38, no. 2 (2023): 71–89. http://dx.doi.org/10.3329/ssr.v38i2.64461.

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The loan portfolio represents a significant portion of a bank’s total assets. This asset generates interest income, which is a measurement of bank’s financial performance and stability. Non-performing loans (NPLs) are those loans that default on paying interest or principal. Hence, NPL ratio is one of the important indicators of a bank’s performance. In order to ensure good performance, a thorough understanding of NPL ratios and factors that affect NPL are necessary. This research evaluates NPL ratio in the Banking sector of Bangladesh and the relationship among the variables of CAMEL (capital

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Jiang, Tao, and Yanqiu Zheng. "INDICATORS OF NON-PERFORMING LOAN: DOES EFFICIENCY MATTER?" Technological and Economic Development of Economy 30, no. 1 (2024): 129–47. http://dx.doi.org/10.3846/tede.2024.20453.

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The purpose of this study is to examine the impact of various factors on the level of non-performing loans (NPL) and, to determine the moderating role of efficiency on the relationship between different factors and NPL in China. The current study addressed four important factors to examine the role in relation to the NPL. These factors include; return on assets (ROA), return on equity (ROE), economic sustainability and political instability index. Furthermore, the moderating role of efficiency is addressed between these factors and NPL. Secondary data is used in this study to consider the empi

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Suryanto, Alda Emilia, and Imronudin Imronudin. "Influence of Credit Risk Management and Specific Bank Factors on Financial Performance in Publicly Listed Banks." Journal La Sociale 5, no. 2 (2024): 342–58. http://dx.doi.org/10.37899/journal-la-sociale.v5i2.1072.

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This research is motivated by financial problems which are a period of conflict in the banking or financial sector. Among all the world's continents, Asia is the most crucial continent and contributes 60% of world growth but faces the problem of high non-performing loans (NPL). As is known, a high NPL ratio will weaken the country's economy or financial position. Therefore, the research was conducted in Indonesia. Two credit risk systems are used in this research: NPL and capital adequacy ratio (CAR). Apart from that, this research also includes bank-specific factors to improve financial perfo

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Zervas, Andreas, Apostolos Fasianos, and Konstantinos Loizos. "The impact of home protection schemes on non-performing loans in Greece." Economics and Business Letters 12, no. 3 (2023): 186–202. http://dx.doi.org/10.17811/ebl.12.3.2023.186-202.

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This paper explores the determinants of non-performing loans (NPLs) in Greece for the period 2002Q4 to 2018Q2, distinguishing between consumer, housing, and business loans. We contribute to the existing NPL literature by examining the impact of the home protection scheme, which has governed the Greek insolvency framework since the onset of the 2010 crisis. Consistent with previous research on NPLs, our findings indicate that the primary driver for all types of NPL classes has been the business cycle. Additionally, we uncover some evidence suggesting that the initial version of the home protect

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Francis, S. J., H. G. C. Hansamali, M. Ganeshamoorthy, and R. Abarna. "Exploring Credit Risk Management and Financial Performance: Evidence from People’s Leasing and Finance PLC." Wayamba Journal of Management 15, no. 2 (2025): 86–100. https://doi.org/10.4038/wjm.v15i2.7630.

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The stability and financial performance of the financial intermediaries play a pivotal role in creating the sustainable development of any modern-day economy. Lending is a fundamental income-generating activity of these financial institutions, yet there exists an element of risk in providing credit, that mainly stems from borrowers' failure in fulfilling their loan repayment obligations. Considering the profound impact of credit risk on financial performance, this study aims at examining the relationship between credit risk management indicators, namely risk identification, risk analysis, nonp

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Muhannad, A. Almuraikhi. "Determinants of Non-Performing Loans Between Islamic And Conventional Banks: A Systematic Literature Review." Economics and Business Quarterly Reviews 5, no. 4 (2022): 238–55. https://doi.org/10.31014/aior.1992.05.04.473.

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This article conducts a systematic literature review of 52 papers on the determinants of non-performing loans (NPL) published for 2006-2022 in peer-reviewed journals. This paper adds to the development of this emerging field of systematic review in non-medical field settings by mapping existing research to inform future research exploits. This study synthesizes NPL studies by applying the systematic review methodology. The data synthesis is done through first and second-level codes. The first level codes group studies according to bank-specific, borrower-specific and comparative (Islamic vs co

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Wijaya, Indah Parasari, Agus Athori, and Khasanah Sahara. "ANALISIS MANAJEMEN KREDIT GUNA MEMINIMALISIR KREDIT BERMASALAH (STUDI KASUS PADA KOPERASI SIMPAN PINJAM CITRA SEJAHTERA TULUNGAGUNG)." Jurnal Ilmiah Cendekia Akuntansi 8, no. 4 (2023): 45. http://dx.doi.org/10.32503/cendekiaakuntansi.v8i4.3949.

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Credit management is an important part of the overall management of financial institutions, because the majority of the income of bank and non-bank financial institutions relies on the credit sector. By implementing maximum credit management, the risk of non-performing loans can be minimized so that the income generated will be maximized. The research method used in this study is descriptive research with a quantitative approach. This data analysis analyzes credit management, the percentage of Non-Performing Loans (NPLs) from 2018 to 2020, and how to save non-performing loans at the Citra Seja

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Bate'e, Pius Berkat Iman, Perlindungan Faebuadodo Hulu, Aferiaman Telaumbanua, and Maria Magdalena Bate'e. "ANALISIS TINGKAT PENGEMBALIAN INVESTASI (RETURN ON INVESTMENT) DAN RISIKO PEMBIAYAAN KREDIT USAHA RAKYAT (KUR) PADA BANK NEGARA INDONESIA (BNI) KANTOR CABANG GUNUNGSITOLI." Jurnal Suluh Pendidikan 13, no. 1 (2025): 131–42. https://doi.org/10.36655/jsp.v13i1.1818.

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This study aims to analyze the level of return on investment, ROI) and the risk of financing the People's Business Credit (KUR) at the Indonesian State Bank of the Gunungsitoli Branch Office. By using quantitative data obtained from financial statements and credit statistics, this study explores the relationship between ROI and Non-Performing Loan (NPL) which reflects the risk in providing credit. The analysis methods used include regression analysis and financial ratios to measure investment performance and credit risk. The results showed that there was a significant relationship between ROI

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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 (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 Ra

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Dewi, Mertyani Sari. "EFEKTIVITAS PENGELOLAAN NPL (NON-PERFORMING LOAN) DI LEMBAGA PERKREDITAN DESA (LPD) DESA ADAT PEDAWA." Jurnal Revenue : Jurnal Ilmiah Akuntansi 3, no. 1 (2022): 44–53. http://dx.doi.org/10.46306/rev.v3i1.50.

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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 Ra

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Liu, Jiamin, Xiaoyu Ma, Bin Zhao, Qi Cui, Sisi Zhang, and Jiaoning Zhang. "Mandatory Environmental Regulation, Enterprise Labor Demand and Green Innovation Transformation: A Quasi-Experiment from China’s New Environmental Protection Law." Sustainability 15, no. 14 (2023): 11298. http://dx.doi.org/10.3390/su151411298.

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To improve the human living environment and maintain the balance of the ecosystem, the Chinese government implemented a new environmental protection law (NPL) in 2015. Based on data for Chinese A-share listed companies and prefecture-level cities from 2005 to 2020, a difference-in-difference model is used to empirically explore the impact of the mandatory environmental regulation on labor demand (LD) and green innovation transformation (GIT) for heavy pollution enterprise (HPE). The results indicate that NPL leads HPE to reduce LD and achieve GIT, compared to non-HPE. This finding still holds

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Mustofa, Mustofa. "PENGARUH LOAN AT RISK DAN NON-PERFORMING LOAN TERHADAP LABA USAHA MELALUI CADANGAN KERUGIAN PENURUNAN NILAI PADA PT. PEGADAIAN DI WILAYAH AREA SURABAYA 1." Jurnal Manajerial Bisnis 8, no. 2 (2025): 116–25. https://doi.org/10.37504/jmb.v8i2.690.

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This study aims to analyze the effect of Loan At Risk (LAR), Non-Performing Loan (NPL), and Allowance for Impairment Losses (CKPN) on operating profit performance, measured by Return on Assets (ROA). This study aims to analyze the effect of LAR, NPL, and CKPN on ROA of PT Pegadaian, and test whether CKPN is able to moderate the relationship between LAR, NPL, and ROA. This study uses secondary data from the financial statements of PT Pegadaian for the period 2019-2023 at 12 Pegadaian branch offices in Surabaya I Area. The data was analyzed using descriptive statistical analysis and multiple lin

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Sari, Puspita, and Poppy Indriani. "Determinan Profitabilitas Perbankan Sebelum Dan Masa Pandemic Covid-19 Di BEI Periode 2018-2021." Jurnal Media Wahana Ekonomika 20, no. 1 (2023): 176–86. http://dx.doi.org/10.31851/jmwe.v20i1.11255.

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ABSTRAK Profitabilitas suatu perusahaan menentukan seberapa baik kinerja manajemennya; semakin sukses perusahaan, semakin baik. Profitabilitas dipengaruhi oleh CAR, LDR, NPL, BOPO, dan NPM. Tujuan dari penelitian ini adalah untuk mengidentifikasi faktor-faktor yang mempengaruhi profitabilitas bank-bank yang terdaftar di Bursa Efek Indonesia sebelum dan sesudah wabah Covid-19. 43 perusahaan terlibat dalam penelitian ini, namun hanya 12 yang dipilih secara acak untuk membentuk sampel. Pendekatan analitis digunakan untuk deskripsi dan verifikasi. Hasil temuan menunjukkan bahwa faktor LDR tidak be

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Sochib, Sochib, Fetri Setya Liyundira, and Ani Yulianti. "The Effect of LDR, NPL, CAR on Return on Asset of Conventional National Commercial Bank in Indonesia." International Journal of Accounting and Management Research 3, no. 2 (2023): 51–59. http://dx.doi.org/10.30741/ijamr.v4i1.1104.

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Loan distribution is measured by the Loan to Deposit Ratio (LDR) and effective credit management to maintain credit collectability is measured by Non-Performance Loans (NPL). Besides that, the adequacy of the minimum capital provision is measured by a good Capital Adequacy Ratio (CAR). The purpose of this study is to prove the effect of LDR, NPL and CAR on Return on Assets (ROA). Do LDR, NPL and CAR have an effect on ROA in the 2017 to 2021 research period. The population for this study takes conventional national commercial bank entities in Indonesia during the 2017-2021 period. By using purp

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Purnamawati, Ni Kadek. "PENGARUH NON PERFORMING LOAN (NPL) DAN PERPUTARAN KAS TERHADAP LIKUIDITAS KOPERASI SIMPAN PINJAM SE-KECAMATAN SUKAWATI TAHUN 2017-2020." Hita Akuntansi dan Keuangan 3, no. 1 (2022): 252–67. http://dx.doi.org/10.32795/hak.v3i1.2305.

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Liquidity is a ratio that describes the company's ability to meet its short-term obligations. Companies with good liquidity ratios have good liquidity management capabilities. This research was conducted to determine the effect of Non Performing Loans (NPL) and Cash Turnover on Liquidity. The sample in this study is the financial statements of 14 cooperatives in Sukawati District for the period 2017-2020. The data analysis technique used multiple linear regression and hypothesis testing using t-test to test the effect of Non-Performing Loans (NPL) and Cash Turnover on Liquidity. The results of

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Karakaya, M. Fatih. "The indebted consumer: A microsociological analysis of the non-performing loan market." Revista Española de Sociología 34, no. 2 (2025): a260. https://doi.org/10.22325/fes/res.2025.260.

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Despite efforts, default remains a reality of credit relations, leading to the emergence of non-performing loan (NPL) markets. In these markets, specialized firms purchase bad loans at discounted rates, aiming to collect debts or resell them. With unsecured consumer credits comprising a significant portion of NPL purchases, the exponential growth of the consumer credit market in Türkiye has exacerbated NPL issues. Following the 2001 banking crisis, the Savings Deposit Insurance Fund facilitated the sale of NPLs to asset management companies (AMCs), a practice later adopted by private banks. De

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