Pengaruh Efisiensi Bank, Modal Bank, Loan to Deposit Ratio, dan Diversifikasi Pendapatan terhadap Kredit Bermasalah (Non-Performing Loans) pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2021-2023

Abstract

The purpose of this study was to analyze the effect of bank efficiency as measured by the ratio of operating expenses to operating income (BOPO), the effect of bank capital as measured by the capital adequacy ratio (CAR), the effect of loan to deposit ratio (LDR), and the effect of income diversification on non-performing loans in banking companies listed on the Indonesia Stock Exchange (IDX). The population in this study are all banking companies listed on the IDX from 2021 to 2023. The research sample was determined using purposive sampling method so that there were 26 companies that were used as samples with 45 observations. The type of data used is secondary data obtained from the site www.idx.co.id. The analysis methods used are descriptive statistics, classical assumption tests, multiple linear regression and hypothesis testing. The results showed that partially bank efficiency has a negative effect on non-performing loans, while bank capital and income diversification have a positive effect on non-performing loans, and the loan to deposit ratio has no effect on non-performing loans. Simultaneously bank efficiency, bank capital, loan to deposit ratio, and income diversification affect non-performing loans.