Analisis Manajemen Risiko Perbankan Pada Bank Umum Di Indonesia Periode 2019-2023
Keywords:
NPL, LDR, BOPO, ROAAbstract
This research analyzes the impact of NPL (Non-Performing Loans), LDR (Loans to Deposits Ratio), and BOPO (Operating Expenses to Operating Income) on ROA (Return on Assets) in commercial banks in Indonesia during 2019-2023. Using secondary data from financial reports of banks registered on the IDX, multiple regression analysis was carried out using Eviews 12. Purposive sampling technique was used to select six banks that met the criteria, so that the total sample consisted of 30 banks. The research results show that NPLs have a significant negative impact on ROA, reducing bank profitability. LDR and BOPO do not significantly affect ROA, indicating that credit effectiveness and operational efficiency do not directly affect profitability. CAR is also not significant to ROA, possibly due to the absence of profitable capital utilization. Overall, credit risk management and asset quality influence profitability more than operational efficiency and use of funds
Downloads
References
Abaidoo, R., Agyapong, E. K., & Boateng, K. F. (2023). Stability in the banking industry and commodity price volatility: perspective from developing economies. Journal of Economic and Administrative Sciences, 39(4), 988–1012. https://doi.org/10.1108/JEAS-05-2021-0089
Agustina, Y., & Widya Pratiwi, R. (2024). NPL Effect Moderating LDR, Profitability & CAR on Profitability of Indonesian Private Banks. KnE Social Sciences. https://doi.org/10.18502/kss.v9i4.15084
Anggreningsih, K. D., & Negara, M. S. (2021). Pengaruh Npl, Biaya Operasional Pendapatan Operasional, Loan To Deposit Ratio, Dan Car Terhadap Roa. E-Jurnal Manajemen Universitas Udayana, 10(4), 313. https://doi.org/10.24843/EJMUNUD.2021.v10.i04.p01
Annisa, N. D., & Inayati, N. I. (2022). Factors Influence on Non Performing Financing Islamic Banking. Islamic Accounting Journal, 2(1), 51–62. https://doi.org/10.18326/iaj.v2i1.51-62
Anwar, Y., & Murwaningsari, E. (2019). The Effect Of Credit Risk And Capital Adequacy Ratio Upon Return On Asset (A Case Study at Banking Listed in Indonesia Stock Exchange). The Accounting Journal of Binaniaga, 2(02). https://doi.org/10.33062/ajb.v2i02.101
Biswas, G. K. (2023). A Study on Determinants of Profitability of Private Banks in Bangladesh: Empirical Evidence from Panel Data Estimation. European Journal of Development Studies, 3(5), 52–57. https://doi.org/10.24018/ejdevelop.2023.3.5.289
Dina Christiana, & Putri, R. N. A. (2023). Influence of CAR, FDR, NPF, and Profit Sharing Ratio on BCA Syariah’s Financial Performance for the 2016-2022 Periods. Journal of Economics and Business Research (JUEBIR), 2(2), 251–261. https://doi.org/10.22515/juebir.v2i2.7968
Farhood, H. Z. H. (2024). The Effects Of Fintech Adoption On Bank Profitability: Evidence From Arab Emerging Markets. Faculty Of Graduate Studies The Effects Of Fintech Adoption On Bank ….
Jessica, C., Goh, T. S., & Elidawati, E. (2022). Analysis Of Banking Efficiency Using The Dea (Data Envelopment Analysis) Method At Mestika Bank Which Is Listed On The Indonesia Stock Exchange. Simak, 20(02), 243–255. https://doi.org/10.35129/simak.v20i02.364
Johnkutty, J., Haque, S., & Davis, J. T. (2024). Exploratory Data Analysis using Machine learning–Behaviour Based Safety. Journal of Electrical Systems, 20(7s), 744–754.
Karamoy, H., & Elly Tulung, J. (2020). The impact of banking risk on regional development banks in Indonesia. Banks and Bank Systems, 15(2), 130–137. https://doi.org/10.21511/bbs.15(2).2020.12
Kirana, P. A., & Waluyo, D. E. (2022). Pengaruh Npl, Ldr, Bopo Terhadap Roa Pada Bank Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2021. Jurnal CAPITAL, 4(2), 46–63. www.idx.co.id
Kusno, H. S., Simatupang, O. A., Hakim, T. I. R., & Ramli, R. (2022). Return on Assets and Covid-19: Do Capital Adequacy Ratio, Loan to Deposit Ratio and Operational Efficiency Ratio Matters? Jurnal AKSI (Akuntansi Dan Sistem Informasi), 7(2). https://doi.org/10.32486/aksi.v7i2.333
Lubinska, B. (2018). Contemporary Challenges In The Asset Liability Management. Prace Naukowe Uniwersytetu Ekonomicznego We Wrocławiu, 519, 135–145. https://doi.org/10.15611/pn.2018.519.11
Marlina, I., & Suhono, S. (2021). Analisis faktor-faktor yang mempengaruhi kinerja keuangan (studi kasus pada bank umum syariah yang terdaftar di otoritas jasa keuangan periode 2015-2019). Jurnal Riset Pendidikan Ekonomi, 6(1), 12–21.
Muriuki, E., Kilika, J. M., & Muigai, R. G. (2024). How do Attributes of a Leader’s Authenticity Affect Performance in a Bank Setting? A Mixed Method Survey of Commercial Banks in Kenya. A Mixed Method Survey of Commercial Banks in Kenya (July 11, 2024). The Asian Institute of Research| Economics and Business Quarterly Reviews, 7(3), 1–20.
Natalia, C. N., & Wirianata, H. (2023). Determinants Of Banks’ Profitability – Evidence From Go Public Banks In Indonesia. International Journal of Application on Economics and Business, 1(4), 2770–2785. https://doi.org/10.24912/ijaeb.v1i4.2770-2785
Okowa, E., & Vincent, M. O. (2022). Bank Competition, Concentration and Economic Growth: A Panel Analysis of Selected Banks in the Nigeria Banking Industry. International Journal of Research and Scientific Innovation, 9(2), 73–83.
Paula, T., & Syahdan, S. A. (2022). Evaluasi Manajemen Risiko Perbankan. Proceeding National Seminar on Accounting UKMC, 1(1).
Pranowo, T., Haris, A., Budianto, E., & Mardiyani, M. (2020). Effect of CAR, LDR, NPL, and NIM on ROA in Devisa National Public Private Banks Registered on the IDX 2013–2017 Period. Proceedings of the 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019). https://doi.org/10.2991/aebmr.k.200305.041
Pratiwi, D., & Kurniawan, B. (2018). Pengaruh Penerapan Manajemen Risiko Terhadap Kinerja Keuangan Industri Perbankan. Jurnal Akuntansi Bisnis, 10(1).
Punagi, M., Mardi, & Fauzi, A. (2022). ANALYSIS OF FACTORS AFFECTING OF RETURN ON ASSETS OF BANKING COMPANIES BEFORE AND DURING COVID-19 PANDEMIC. MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES, 2(1), 86–99. https://doi.org/10.55047/marginal.v2i1.357
Ramadanti, F., & Setyowati, E. (2022). Pengaruh NPL, LDR, BOPO dan Nim Terhadap Roa Pada PT. Bank Mandiri (Persero) Tbk Tahun 2013-2021. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 10(2). https://doi.org/10.37676/ekombis.v10i2.2170
Rizal, R., & Amran, E. F. (2022). Determinants of Islamic Bank Profitability: Empirical Evidence from NTB Islamic Bank. At-Tijaroh: Jurnal Ilmu Manajemen Dan Bisnis Islam, 8(1), 58–70. https://doi.org/10.24952/tijaroh.v8i1.5183
Rosa, F. W. G., & Murni, N. S. M. (2023). Analysis of the influence of size, capital adequacy ratio, loan to deposit ratio, non performing loan on the profitability of commercial Banks Registered at OJK. Enrichment : Journal of Management, 13(1), 107–115. https://doi.org/10.35335/enrichment.v13i1.1167
Salsabila, Z., Rhamdani, E. W., Putri, A. N., & Komara, A. (2024). The Impact of Lending Growth and Financial Statistics on Bank Profitability : The Moderating Role of Credit Risk. International Journal of Business, Economics, and Social Development, 5(2), 251–259. https://doi.org/10.46336/ijbesd.v5i2.617
Tempe, D. V. G., Mangantar, M., & Tulung, J. E. (2021). Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Otomotif Di Bursa Efek Indonesia Periode 2016-2019. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 9(4), 501–510.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Moh. Rizqy Eka Putra, Gymnastiar Eka Aurillina Pasaribu, Ladi Wajuba Perdini Fisabilillah, Tony Seno Aji
This work is licensed under a Creative Commons Attribution 4.0 International License.
Abstract views: 84
,
PDF Downloads: 61
