Determinasi Kinerja Keuangan Perbankan di Indonesia
DOI:
https://doi.org/10.36636/dialektika.v11i2.10141Kata Kunci:
Biaya terhadap Pendapatan Operasional, Kinerja Keuangan, Pencadangan Kerugian Kredit, Rata-rata Suku Bunga Pinjaman, Ukuran PerusahaanAbstrak
Penelitian ini bertujuan dalam melakukan analisa pengaruh manajemen risiko kredit dan faktor spesifik bank terhadap kinerja keuangan perusahaan perbankan di Indonesia. Variabel independen di penelitian ini yakni Non-Performing Loan Ratio, Capital Adequacy Ratio, Loan Loss Provision Ratio, Cost-to-Income Ratio, beserta Average Lending Rate, sedangkan Size dan inflasi digunakan sebagai variabel kontrol. Dengan menerapkan teknik purposive sampling, data sekunder dikumpulkan melalui 30 bank yang terdata di Bursa Efek Indonesia selama periode 2020–2024 kemudian analisa melalui regresi data panel dengan Random Effect Model. Hasil penelitian memperlihatkan bahwasanya Loan Loss Provision Ratio dan Cost-to-Income Ratio berpengaruh negatif sekaligus signifikan pada Return on Assets, sedangkan Average Lending Rate berpengaruh positif sekaligus signifikan terhadap ROA. Sementara itu, Return on Equity sebatas terpengaruhi dengan positif sekaligus signifikan oleh SIZE Temuan ini membentuk implikasi praktis bagi manajemen bank dalam peningkatan efisiensi operasional, manajemen risiko kredit, dan strategi penetapan suku bunga pinjaman
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