Open AccessPengaruh Non-Performing Loan dan Loan to Deposit Ratio terhadap Cadangan Kerugian Penurunan Nilai
Author(s) -
Siti Alawiyah Vebriana,
Diharpi Herli Setyowati,
Ade Ali Nurdin
Publication year - 2020
Publication title -
indonesian journal of economics and management
Language(s) - English
Resource type - Journals
ISSN - 2747-0695
DOI - 10.35313/ijem.v1i1.2433
Subject(s) - loan , panel data , business , non performing loan , actuarial science , debt , sample (material) , financial system , regression analysis , econometrics , finance , economics , statistics , mathematics , chemistry , chromatography
The main activity of the bank is to collect and raise funds from third-party channels through credit. In practice, conventional banks are faced with bad debt problems. The Bank's effort to anticipate bad credit is by establishing reserve funds in the form of Loan Loss Provisions (CKPN). The effect of NPL and LDR on CKPN is important to study because it can Maintain good bank performance. The sample size in this study is 36 banks listed on IDX. The data analysis technique used in this study is panel data regression analysis technique followed by classical hypothesis testing. The results of this study show that NPL have a positive impact on CKPN. The regression test results show that LDR has a negative impact on CKPN. The results of NPL and LDR using F test were positive and significant for CKPN.