Faktor Internal Dan Eksternal Perbankan Pada Non Performing Loan (NPL) Dengan Inflasi Sebagai Variabel Moderasi

Debora Cornelia Antang; Yohanes Joni Pambelum; Muhammad Ichsan Diarsyad; Lamria Simamora; Rapel Rapel; Tatik Zulaika

doi:10.54066/jmbe-itb.v1i4.741

Authors

Debora Cornelia Antang Universitas Palangka Raya, Indonesia
Yohanes Joni Pambelum Universitas Palangka Raya, Indonesia
Muhammad Ichsan Diarsyad Universitas Palangka Raya, Indonesia
Lamria Simamora Universitas Palangka Raya, Indonesia
Rapel Rapel Universitas Palangka Raya, Indonesia
Tatik Zulaika Universitas Palangka Raya, Indonesia

DOI:

https://doi.org/10.54066/jmbe-itb.v1i4.741

Keywords:

BI rate, BOPO, CAR, Inflation, LDR, NPL

Abstract

This study aims to analyze internal and external banking factors that can affect Non-Performing Loans (NPL) at state-owned commercial banks listed on the Indonesia Stock Exchange for the 2017-2022 period by using inflation as a moderating variable. This research method is quantitative research using secondary data in the form of financial reports. The population of this study is BUMN Commercial Banks for the 2017-2020 period with a total sample of 96 using the purposive sampling method. The data analysis technique is multiple linear regression analysis and Moderated Regression Analysis (MRA) using the SPSS 25 program.The results of this study indicate that BOPO has a positive and significant effect on NPL, and the BI rate has a negative and significant effect on NPL. Meanwhile, CAR and LDR have no significant effect on NPL. Inflation is able to strengthen LDR against NPL, inflation is unable to strengthen CAR and BI rate against NPL and weakens BOPO against NPL. State-owned banks must manage their operational activities properly and must be selective in choosing customers who receive credit so that NPL spikes can be minimized. Then, for future researchers it is hoped that they can add other variables outside of this study.

References

Amir, F., Dwiastanti, A., & Nuryana, I. (2019). Analisis Rasio Keuangan Perbankan yang Mempengaruhi Non Performing Loan (NPL) Periode 2015-2017 (Studi Kasus Pada Bank Umum Konvensional yang Terdaftar di Bursa Efek Indonesia). Jurnal Riset Mahasiswa Manajemen (JRMM), 2(1), 1–7.

Anisyana, D. E., & Kurnianti, D. (2023). Faktor-Faktor Yang Mempengaruhi Non Performing Loan Dimoderasi Oleh Inflasi ( Studi Kasus Pada Bank Umum Konvensional yang Terdaftar di BEI. Indonesian Journal of Economy, Business, Entrepreneuship and Finance, 3(1), 1–13.

Bili, A. S. M. (2015). Analisa Pengaruh Faktor-Faktor Penyebab Non Performing Loan Bank Umum Konvensional Indonesia (Studi Empiris Pada Perusahaan Go Public Periode 2004-2014). Sekolah Tinggi Ilmu Ekonomi Indonesia Banking School Jakarta.

Diansyah. (2016). Pengaruh Faktor Internal dan Eksternal Terhadap Non Performing Loan (Studi Pada Bank yang Terdaftar di Bursa Efek Indonesia Periode 2010-2014). Journal Of Business Studies, 2(1), 1–13.

Dwihandayani, D. (2017). Analisis Kinerja Non Performing Loan (NPL) Perbankan Di Indonesia dan Faktor - Faktor yang Mempengaruhi NPL. Jurnal Ekonomi Bisnis, 22(3), 265–274.

Firdaus, N. N. (2017). Analisis Determinan Non Performing Loan Pada Bank Umum Konvesional Di Indonesia. In Skripsi (Vol. 87, Issue 1,2). Universitas Negri Yogyakarta.

Firdaus, R., & Ariyanti, M. (2017). Manajemen Pengkreditan Bank Umum. ALFABETA, cv.

Hendro, T., & Rahardja, C. T. (2014). Bank & Institusi Keuangan Non Bank di Indonesia. UPP STIM YKPN.

Hery. (2017). Kajian Riset Akuntansi : Mengulas Berbagai Hasil Penelitian Terkini Dalam Bidang Akuntansi dan Keuangan. PT Grasindo.

Ismail. (2010). Manajemen Perbankan : Dari Teori Menuju Aplikasi. Kencanaa.

Kasmir. (2016). Bank dan Lembaga Keuangan Lainnya. PT Rajagrafindo Persada.

Lestari, I., Khusaini, M., & Si, M. (2016). Analisis Faktor-Faktor Yang Mempengaruhi Non Performing Loan Pada Pt. Bank Negara Indonesia (Persero) Tbk. Periode 2008-2015. Jurnal Ilmiah.

Melani, E., Mareta, F., & Riany, M. (2022). Faktor-Faktor yang Mempengaruhi Tingkat Non Performing Loan pada Lembaga Perbankan. Jurnal Aktiva : Riset Akuntansi Dan Keuangan, 4(2), 82–93.

Muhammad, A. H. (2019). Analisis Faktor-Faktor Yang Mempengaruhi Non Performing Loan (NPL) Pada Bank BUMN Di Indonesia. In Skripsi. Universitas Islam Indonesia.

Permatasari, N. A. (2019). The Effect Of Bank Size, CAR, BOPO, and LDR On NPL BY Using Inflation As A Moderating Variable At Indonesia Stock Exchage. Artikel Ilmiah, 1–20.

Pertiwi, D. (2018). Pengaruh Faktor Internal dan Eksternal Perbankan Terhadap Non Performing Loan (NPL) (Studi Kasus Pada Bank Umum Devisa Nasional yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2016) [Universitas Muhammadiyah Sumatera Utara]. In Skripsi (Vol. 6, Issue 1). http://journals.sagepub.com/doi/10.1177/1120700020921110%0Ahttps://doi.org/10.1016/j.reuma.2018.06.001%0Ahttps://doi.org/10.1016/j.arth.2018.03.044%0Ahttps://reader.elsevier.com/reader/sd/pii/S1063458420300078?token=C039B8B13922A2079230DC9AF11A333E295FCD8

Pramesti, I. A. M. I., & Wirajaya, I. G. A. (2019). Pengaruh Keacukupan Modal, Penyaluran Kredit, dan Efesiensi Operasional pada Risiko Kredit. E-Jurnal Akuntansi, 28(3), 2050–2064.

Pratamawati, H. P. (2018). Analisis Faktor-Faktor Yang Mempengaruhi Non Performing Loan Pada Bank Umum BUMN Tahun 2012-2016 [Universitas Negri Yogyakarta]. In Skripsi (Vol. 6, Issue 1). http://journals.sagepub.com/doi/10.1177/1120700020921110%0Ahttps://doi.org/10.1016/j.reuma.2018.06.001%0Ahttps://doi.org/10.1016/j.arth.2018.03.044%0Ahttps://reader.elsevier.com/reader/sd/pii/S1063458420300078?token=C039B8B13922A2079230DC9AF11A333E295FCD8

Rivai, V., Basir, S., & Sudarto, S. (2013). Commercial Bank Management : Manajemen Perbankan Dari Teori Ke Praktik. Rajawali Pers.

Saadati, N., & Nurjihan, S. I. (2023). Pengaruh BOPO, CAR dan BI Rate terhadap NPF dengan Inflasi sebagai variable Moderasi pada Bank Umum Syariah di Indonesia. JIEIS: Journal of Islamic Economics and Islamic Studies, 1(1), 251–264.

Sujarweni, V. W. (2017). Analisis Laporan Keuangan : Teori, Aplikasi, dan Hasil Penelitian. Pustaka Baru Press.

Yuliani, N. W. E., Purnami, A. A. S., & Wulandari, I. G. A. A. (2020). Pengaruh Capital Adequancy Ratio, Net Interest Margin,Biaya Operasional Pendapatan Operasional Dan Loan Deposit Ratio Terhadap Non Performing Loan Di Pt. Bank Pembangunan Daerah Bali Tahun 2009 – 2017. Warmadewa Economic Development Journal (WEDJ), 3(1), 10–20. https://doi.org/10.22225/wedj.3.1.1590.10-20

Yusuf, M., Sari, L., Septiano, R., Nuryati, S., Lestari, I. D., Arief, Z., Hernawan, M. A., Nurhayati, S., & Azizah, K. (2022). Financial Ratio Model and Application of Good Corporate Governance To Npl With Inflation As a Moderate Variable. Journal of Management Information and Decision Sciences, 25(1), 1–12.