Pengaruh resiko kredit terhadap profitabilitas bank (Studi pada Bank Mandiri, Bank BNI dan Bank BRI)
Abstract
This research is motivated by Credit Risk and Profitability that occurs in National Banks, namely Bank BRI, Bank Mandiri, and Bank BNI in 2012 - 2021. This study analyzes the effect of credit risk using Non Performing Loans (NPL) while profitability uses Return On Assets (ROA). ). The research method is descriptive quantitative with observations and analytical techniques used are classical assumption test and simple linear regression test. The data used is secondary data obtained from the financial statements of Bank BRI, Bank Mandiri and Bank BNI. The sample used in this study amounted to 30 samples from 3 national banks with a total period of 10 years for each bank. The results showed that there was an influence of the credit risk variable (NPL) on profitability (ROA) with an effect of 0.729 or 72.9%. T test shows that NPL has a significant negative effect on ROA and the hypothesis is accepted. If the NPL rises, it will reduce profitability. The novelty of this research is that there are comparisons from several banks and the latest data observation period is 2012-2021.
References
Aji, I. K., & Manda, G. S. (2021). Pengaruh Risiko Kredit Dan Risiko Likuiditas Terhadap Profitabilitas Pada Bank BUMN. JAD: Jurnal Riset Akuntansi Dan Keuangan Dewantara, 4(1), 36–45.
Ariwidanta, K. T. (2016). Pengaruh Risiko Kredit Terhadap Profitabilitas dengan Kecukupan Modal Sebagai Variabel Mediasi. E-Jurnal Manajemen Unud, 5(4), 2311–2340.
Azmy, A. (2018). Analisis Pengaruh Rasio Kinerja Keuangan Terhadap Profitabilitas Bank Pembiayaan Rakyat Syariah di Indonesia. Jurnal Akuntansi, 22(1), 119–137.
Darmawi, H. (2018). Manajemen Perbankan dari Teori Menuju Aplikasi. PT. Bumi Aksara.
Harahap, S. S. (2010). Analisa Kritis atas Laporan Keuangan (11th ed.). PT RajaGrafindo Persada.
Hariyani, I. (2010). Restrukturisasi dan Penghapusan Kredit Macet. PT. Elex Media Komputindo.
Herlina, Nugraha, & Purnamasari, I. (2016). Pengaruh Risiko Kredit Terhadap Profitabilitas (Studi Kasus Pada Bank Umum Swasta Nasional Devisa Tahun 2010-2014). Journal of Business Management and Enterpreneurship Education, 1(1), 31–36.
Hery. (2020). Analisis Laporan Keuangan Integrated and Comprehensive. Grasindo.
Ikhwal, N. (2016). Analisis ROA dan ROE Terhadap Profitabilitas Bank di Bursa Efek Indonesia. Al Masraf: Jurnal Lembaga Keuangan Dan Perbankan, 1(2), 211–227.
Indonesia, B. (2004a). Sistem Penilaian Tingkat Kesehatan Bank Umum. In Peraturan Bank Indonesia NOMOR: 6/10/PBI/2004.
Indonesia, B. (2004b). Tindak Lanjut dan Penetapan Status Bank. In Indonesia, Peraturan Bank.
Indonesia, Ik. B. (2016). Tata Kelola Manajemen Resiko. Gramedia Pustaka Utama.
Kasmir. (2019). Analisa Laporan Keuangan (Edisi Pert). PT RajaGrafindo Persada.
Lubis, A. W., & Shahfithrah, M. S. (2018). Strategi Bank BRI Syariah Dalam Menangani Kredit Bermasalah Di BRI Syaraiah KC. Medan. INTIQAD: Jurnal Agama Dan Pendidikan Islam, 10(1), 1–18.
Mahardhika, P. A., & Marbun, D. P. (2016). Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Return On Assets. Widyakala, 3, 23–28.
Nurdin, I., & Hartati, S. (2019). Metodelogi Penelitian Sosial. Media Sahabat Cendekia.
Nuryanto, U. W., Salam, A. F., Sari, R. P., & Suleman, D. (2020). Pengaruh Rasio Kecukupan Modal, Likuiditas, Risiko Kredit dan Efisiensi Biaya Terhadap Profitabilitas Pada Bank Go Public. Moneter: Jurnal Akuntansi Dan Keuangan, 7(1), 1–9.
Savitri, D. A. M., & Diananingsih, H. I. (2016). Pengaruh Penyaluran Kredit Terhadap Profitabilitas Dengan Risiko Kredit Sebagai Variabel Pemoderasi. Jurnal Ilmu Manajemen Dan Akuntansi Terapan (JIMAT), 7(1), 72–81.
Septiarini, N. L. S., & Ramantha, I. W. (2014). Pengaruh Rasio Kecukupan Modal dan Rasio Penyaluran Kredit Terhadap Profitabilitas dengan Moderasi Rasio Kredit Bermasalah. E-Jurnal Akuntansi Universitas Udayana, 7(1), 192–206.
Sumarni, M., & Soeprihanto, J. (2010). Pengantar Bisnis (Dasar-dasar Ekonomi Perusahaan) (Edisi ke 5). Liberty Yogyakarta.
Tandelilin, E. (2010). Portofolio dan Investasi: Teori dan Aplikasi (1st ed.). Kanisius.
Yanti, T. A. (2020). Analisis Pengaruh Risiko Kredit Terhadap Profitabilitas Bank Syariah Sumatera Utara. Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 1(2), 93–99.
Copyright (c) 2023 Suhartono Suhartono, Ai Halimah, Taat Kuspriyono, Abdurrachman, Lukman Hakim, Vera Agustina Yanti
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Copyright on any article is retained by the author(s).
- The author grants the journal, right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work’s authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
- The article and any associated published material is distributed under the Creative Commons Attribution-ShareAlike 4.0 International License
