Pengaruh Risiko Kredit, Kecukupan Modal, dan Likuiditas terhadap Profitabilitas Bank Konvensional yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2024
DOI:
https://doi.org/10.63822/z2q5pm60Keywords:
Credit Risk; Capital Adequacy; Liquidity; Profitability; Conventional Bank; Panel DataAbstract
This study analyzes the effect of credit risk (NPL), capital adequacy (CAR), and liquidity (LDR) on profitability (ROA) of conventional banks listed on the Indonesia Stock Exchange for the 2019-2024 period. Using a quantitative approach with panel data regression and Random Effect Model, the sample consists of 33 banks with 198 observations. The results show that NPL has a negative and significant effect on ROA with a coefficient of -0.328903 (p-value 0.0000), indicating that increased non-performing loans force banks to raise loan loss provisions, ultimately reducing net income. CAR shows a positive but insignificant effect with a coefficient of 0.005816 (p-value 0.3843), suggesting that maintaining a high capital buffer does not automatically improve profitability if capital is not deployed productively. Similarly, LDR shows a positive but insignificant effect with a coefficient of 0.008889 (p-value 0.0820), implying that aggressive lending without adequate credit quality may not yield expected profit improvement. Simultaneously, NPL, CAR, and LDR significantly affect ROA with F-statistic probability of 0.000000. The R² of 0.191442 indicates that the three variables explain 19.14% of profitability variation, while the remaining 80.86% is explained by other factors outside the model.
Downloads
References
Adhim, C., & Mulyati, M. (2024). The Influence Of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Loan To Deposit Ratio (LDR), And Operational Costs To Operating Income (BOPO) On Return On Asset (ROA) In Banks Listed On The Indonesia Stock Exchange. International Journal of Science, Technology & Management, *5*(5), 1067-1075. https://doi.org/10.46729/ijstm.v5i5.1122
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
Alvian, D. & Iman Murtono Soenhadji. (2025). Determinants of Bank Profitability in Indonesian Stock Exchange. Journal of Economics, Finance And Management Studies, *08*(02). https://doi.org/10.47191/jefms/v8-i2-47
Bahri, S., Musa, C. I., Rahim, A., Najamuddin, & Bado, B. (2023). Estimasi Fluktuasi Profitabilitas Pada Bank Kovensional Periode 2010-2021 dengan Metode Data Panel. JEKPEND: Jurnal Ekonomi dan Pendidikan. https://ojs.unm.ac.id/JEKPEND/article/view/43508
Baltagi, B. H. (2021). Econometric Analysis of Panel Data. Springer International Publishing. https://doi.org/10.1007/978-3-030-53953-5
Diamond, D. W., & Dybvig, P. H. (1983). Bank Runs, Deposit Insurance, and Liquidity. Journal of Political Economy, *91*(3), 401-419. https://doi.org/10.1086/261155
Ghozali, I. (2021). Aplikasi Analisis Multivariate dengan Program IBM SPSS 26 (Edisi 10). Badan Penerbit Universitas Diponegoro.
Gujarati, D. N., & Porter, D. C. (2020). Basic econometrics (5. ed). McGraw-Hill Irwin.
Hadi, S. M. (2023). Pengaruh CAR, LDR, dan NPL terhadap Kinerja Keuangan pada Sektor Perbankan yang Terdaftar di BEI. Jurnal Mahasiswa Akuntansi Samudra, *4*(6), 362-372. https://doi.org/10.33059/jmas.v4i6.7941
Markowitz, H. (1952). Portfolio Selection. The Journal of Finance, *7*(1), 77-91. https://doi.org/10.1111/j.1540-6261.1952.tb01525.x
Masdjojo, G. N., Suwarti, T., Nuswandari, C., & Sudiyatno, B. (2023). The relationship between profitability and capital buffer in the Indonesian banking sector. Banks and Bank Systems, *18*(2), 13-23. https://doi.org/10.21511/bbs.18(2).2023.02
Meidi, L., & Tannia, T. (2025). Factors Influencing Bank Profitability: A Study of Indonesian Commercial Banks. Petra International Journal of Business Studies, *8*, 88-97. https://doi.org/10.9744/petraijbs.8.1.88-97
Natsir, K., Arifin, A. Z., & Purwoto, S. (2023). Comparative Study on the Financial Performance of Indonesian Commercial Banks Due to the Corona Virus Outbreak. Jurnal Ekonomi dan Bisnis, *1*(2).
Prena, G. D., & Nareswari, S. K. D. (2022). Pengaruh Penerapan PSAK 71, BOPO dan NPL Terhadap Profitabilitas Pada Perbankan yang Terdaftar di BEI. WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi), *21*(2), 175-184. https://doi.org/10.22225/we.21.2.2022.175-184
Purnomo, A. N. (2023). The Impact of Financial Performance on the Profitability of the Indonesian Banking during the Covid-19 Pandemic. Jurnal Ekonomi dan Keuangan, *8*(8).
Putri, N. S., & Widjaja, I. (2022). Pengaruh Capital Adequacy Ratio (CAR), Loan To Deposit Ratio (LDR), dan Non-Performing Loan (NPL) terhadap Profitabilitas Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode Tahun 2017-2019. Jurnal Manajemen Bisnis Dan Kewirausahaan, *6*(3), 295-300. https://doi.org/10.24912/jmbk.v6i3.18662
Ramadhanti, C., Marlina, & Hidayati, S. (2019). The Effect Capital Adequacy, Liquidity and Credit Risk to Profitability of Commercial Banks. Journal of Economics, Business, and Government Challenges, *2*(01), 71-78. https://doi.org/10.33005/ebgc.v2i1.66
Retnowati, M. (2022). Analisis Pengaruh Kinerja Kredit terhadap Tingkat Profitabilitas Bank Umum Konvensional yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019. Jurnal Manajemen Bisnis Dan Kewirausahaan, *6*(2), 148-153. https://doi.org/10.24912/jmbk.v6i2.17811
Saputri, A., & Hasanuh, N. (2022). Analisis Pengaruh CAR, LDR dan NPL terhadap Profitabilitas di Perbankan Indonesia Periode 2010-2020. Jurnal Riset Mahasiswa Akuntansi, *10*(2), 105-117. https://doi.org/10.21067/jrma.v10i2.6841
Sasono, H., & Mawarto. (2020). The Effect of CAR, NPL, and LDR on ROA of SOE Banks in Indonesia. Research Journal of Finance and Accounting. https://doi.org/10.7176/RJFA/11-10-14
Sazly, S. (2022). Komparasi Kinerja Keuangan Perbankan BUKU 4 Sebelum dan Setelah Pengumuman Pandemi Covid-19. Jurnal Manajemen dan Bisnis, *2*(1).
Spence, M. (1973). Job Market Signaling. The Quarterly Journal of Economics, *87*(3), 355-374. https://doi.org/10.2307/1882010
Tahu, G. P., Dewi, N. L. G. S., & Gunadi, I. G. B. (2023). The Influence of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), and Loan to Deposit Ratio (LDR) on Profitability in Banking Companies on the Indonesia Stock Exchange. International Journal of Multidisciplinary Research and Analysis, *06*(01). https://doi.org/10.47191/ijmra/v6-i1-23
Tanaya, C. A. (2023). Pengaruh Capital Adequacy Ratio (CAR), Loan Deposit Ratio (LDR) Dan Non Performing Loan (NPL) Terhadap Return On Asset (ROA) Pada Bank Umum Yang Terdaftar Di BEI Periode 2019-2021. Jurnal Nuansa: Publikasi Ilmu Manajemen Dan Ekonomi Syariah, *1*(4), 322-338. https://doi.org/10.61132/nuansa.v1i4.442
Tantra, F. D., Raditya, A., & Indarto, B. A. (2024). Pengaruh BOPO, NIM, LDR, NPL, CAR terhadap ROA pada Bank Konvensional. JEBDEKER, *4*(2), 412-428.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Ranti Amelia Suardi, Saparuddin M, Herlitah Herlitah (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
