Pengaruh Profitabilitas, Efisiensi & Covid-19 Terhadap Kredit Bermasalah Pada Ukuran Perusahaan Pada Tahun 2018-2021 Sebagai Variabel Moderating
DOI:
https://doi.org/10.47313/pjsh.v8i1.1752Keywords:
profitabilitas, efisiensi, pandemi covid-19, ukuran perusahaan, NPL.Abstract
The purpose of this research is to examine the relationship between profitability ratios (ROA), efficiency ratios (BOPO), the Covid-19 pandemic & firm size, and banking non-performing loans (NPL). The study population consisted of Indonesia Stock Exchange (IDX)-listed banking issuers from 2018 to 2021. The method of sampling was purposive, with the researcher establishing the criteria for selecting a sample of 17 banking companies, and the methodology was panel data regression with the Random Effect Model (REM). The study found that the profitability ratio (ROA) and Covid-19 partially have no significant effect on NPL, but in the other hand, the efficiency ratio (BOPO) and the firm size negatively impacting NPL. Furthermore, the size of a company can moderates the outcome of profitability (ROA) on NPL, then, it strengthens the influence between the two variables. The effect of efficiency ratio (BOPO) on NPL cannot be moderated by firm size while the impact Covid-19 pandemic on NPL can be moderated by firm size in the term of strengthening influence between variables. Conclusion: It is critical for commercial banks in Indonesia to maintain a healthy financial ratio in order to control non-performing loans.
Penelitian ini bertujuan untuk menguji hubungan antara rasio profitabilitas (ROA), rasio efisiensi (BOPO), pandemi COVID-19 & ukuran perusahaan, dan kredit bermasalah (Non Performing Loan/NPL) perbankan sebagai variabel dependen. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2018 sampai dengan tahun 2021. Metode pengambilan sampel adalah purposive, dimana peneliti menetapkan kriteria untuk memilih sampel sebanyak 17 perusahaan perbankan, dan metodologi yang digunakan adalah regresi data panel dengan Random Effect Model (REM). Studi ini menemukan bahwa rasio profitabilitas (ROA) dan Covid-19 secara parsial tidak berpengaruh signifikan terhadap NPL, namun pada sisi yang lain, hasil rasio efisiensi (BOPO) dan ukuran perusahaan berpengaruh secara negatif terhadap NPL. Selanjutnya, ukuran perusahaan dapat memoderasi pengaruh profitabilitas (ROA) terhadap NPL, kemudian ukuran perusahaan memperkuat pengaruh antara kedua variabel tersebut. Pengaruh rasio efisiensi (BOPO) terhadap NPL tidak dapat dimoderasi oleh ukuran perusahaan sedangkan dampak pandemi Covid-19 terhadap NPL dapat dimoderasi oleh ukuran perusahaan dalam hal penguatan pengaruh antar variabel. Kesimpulan: Sangat penting bagi bank umum di Indonesia untuk menjaga rasio keuangan yang sehat untuk mengendalikan kredit bermasalah.
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