FAKTOR-FAKTOR YANG MEMPENGARUHI CADANGAN KERUGIAN PENURUNAN NILAI PADA PERUSAHAAN PERBANKAN PERIODE 2018-2021
Article Sidebar
Read Counter : 1
Download : 1
Main Article Content
Abstract
The purpose of this study is to find empirical evidence about the effect of non-performing loans, loan-to-deposit ratios, and capital adequacy ratios on allowance for impairment losses in banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The samples used in this study were 42 banking companies. The sampling technique is purposive sampling. Panel data regression analysis was used in research using the Eviews 12 statistical program. The results of this study indicate that non-performing loans have a significant positive impact on the bank's allowance for impairment losses. Based on the results of this research, the independent variables, loan-to-deposit ratio, and capital adequacy ratio are proven to have no effect on the allowance for impairment losses of the bank. The results of this study may help bank management and investors in acquiring additional information regarding the factors that affect the allowance for impairment losses on a bank, also as a reference for further research relating to factors that affect the allowance for impairment losses.
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
This work is licensed under a Jurnal Komunikasi Creative Commons Attribution-ShareAlike 4.0 International License.
References
Asfar, A. H., & Inayati, A. (2022). International Journal of Multidisciplinary Research and Literature THE RELATIONSHIP OF NON PERFORMING LOAN (NPL) AND LOAN TO DEPOSIT RATIO (LDR) TO THE ESTABLISHMENT OF RESERVES FOR INCREASED LOSS IN CONVENTIONAL COMMERCIAL BANKS LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2016-2020 PERIOD. International Journal of Multidisciplinary Research and Literature IJOMRAL, 1(4), 361–480.
Connelly, B. L., Certo, S. T., Ireland, R. D., & Reutzel, C. R. (2011). Signaling theory: A review and assessment. Dalam Journal of Management (Vol. 37, Issue 1, hlm. 39–67).
El-Ansary, O., & Hafez, H. (2015). Determinants of capital adequacy ratio: An empirical study on Egyptian banks. Corporate ownership & control, 13(1).Ozili, P. K. (2015). Loan loss provisioning, income smoothing, signaling, capital management and procyclicality: Does IFRS matter? Empirical evidence from Nigeria. Mediterranean Journal of Social Sciences, 6(2), 224–232.
Fitriana, M. E., & Arfinto, E. D. (2015). Analisis pengaruh NPL, CAR, ROA, LDR dan Size terhadap CKPN (Studi kasus pada Bank Konvensional yang tercatat di Bursa Efek Indonesia 2010-2014) (Doctoral dissertation, Fakultas Ekonomika dan Bisnis).
Heningtyas, O. S., Isniawati, A., & Astuti, V. T. (2021). The effect of non performing loan, capital adequacy ratio and income smoothing on loan loss provision with restructuring policy as moderate variables. Financial: Jurnal Akuntansi, 7(2), 207-223.Spence, M. (1973). Job Market Signaling. The Quarterly Journal of Economics, 87(3), 355-374.
Iskandar, D., Lumbantobing, R., Budianto, T. W., & Iskandar, D. (2022). Non-Performing Loans’ Impacts on the Banking Industry International Dialogues on Education (Vol. 9).
Kasmir. (1964). (2015; © 2000, Kasmir; 2017). Manajemen perbankan / Dr. Kasmir, S.E., M.M.. Jakarta :; Rajawali Pers,;
Napisah. (2020). Studi Akuntansi, P. (t.t.). DI BURSA EFEK INDONESIA). Going Concern : Jurnal Riset Akuntansi, 15(3), 440–455.
Ozili, P. K., & Outa, E. (2017). Bank loan loss provisions research: A review. Dalam Borsa Istanbul Review (Vol. 17, Issue 3, hlm. 144–163). Borsa Istanbul Anonim Sirketi.
Rinanti, R. (2013). ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENYISIHAN PENGHAPUSAN AKTIVA PRODUKTIF (PPAP) (Studi Komparasi Bank Konvensional & Bank Syariah di Indonesia).
Sariati, P., Marlinah, A., & Trisakti, S. (2015). FAKTOR-FAKTOR YANG MEMPENGARUHI PPAP PADA BANK SYARIAH DAN BANK KONVENSIONAL DI INDONESIA (Vol. 17, Issue 1).
Vebriana, S. A., Setyowati, D. H., & Nurdin, A. A. (2020). Pengaruh non-performing loan dan loan to deposit ratio terhadap cadangan kerugian penurunan nilai. Indonesian Journal of Economics and Management, 1(1), 245-256.