PERANAN KUALITAS KREDIT DALAM MEDIASI EKSPANSI KREDIT UNTUK MENCIPTAKAN LABA PADA BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA
Abstract
Kredit merupakan sumber utama pendapatan bank umum di Indonesia. Ekspansi kredit yang sehat seharusnya didukung pula oleh kualitas kredit yang baik. Penelitian ini bertujuan untuk menginvestigasi pertumbuhan kredit, agresivitas kredit dan kualitas kredit sebagai variable intervening serta pengaruhnya terhadap kemampuan bank dalam menciptakan laba. Analisis kuantitatif dengan menggunakan metode regresi dilakukan terhadap data panel serta penggunaan analisis path. Metode purposive sampling digunakan dalam menentukan sampel atas bank umum konvensional yang terdaftar pada Bursa Efek Indonesia tahun 2016 sampai dengan 2021. Penelitian ini membuktikan bahwa NPL berhasil memediasi sebagian pengaruh pertumbuhan kredit terhadap ROA, namun NPL tidak berhasil memediasi pengaruh LDR terhadap ROA, pertumbuhan kredit berpengaruh signifikan terhadap ROA, LDR tidak berpengaruh signifikan terhadap ROA, pertumbuhan kredit berpengaruh signifikan terhadap NPL, LDR tidak berpengaruh signifikan terhadap NPL dan NPL berpengaruh signifikan terhadap ROA.
References
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Mendoza, R., & Rivera, J. P. R. (2017). The Effect of Credit Risk and Capital Adequacy on The Profitability of Rural Banks in The Philippines. Scientific Annals of Economics and Business, 64(1).
Nugraha, N.M., Yahya A., Nariswari, T.N., Salsabila, F. (2021). Impact of Non-Performing Loans, Loan to Deposit Ratio and Education Diverstiy on Firm Performance of Indonesia Banking Sectors. Review of International Geographical Education 11(3) ISSN: 2146-0353.
Otoritas Jasa Keuangan. (2020). Surat Edaran OJK Nomor 9/SEOJK.03/2020 tentang Transparansi dan Publikasi Laporan Bank Umum Konvensional.
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Rosita, M., Musdholifah. (2016). Pengaruh Makroekonomi, Capital Adequacy Ratio, Loan to Deposit Ratio dan Pertumbuhan Kredit Terhadap Non Performing Loan Pada Bank Asing di Indonesia Periode 2013-2014. Bisnis dan Manajemen –Volume 8 No. 2.
Salas, V., Saurina, J. (2002). Credit risk in two institutional regimes: Spanish commercial and savings banks. Journal of Financial Services Research 22, 203– 224.
Saleh, D.S., Winarso, E. (2021). Analysis of Non-Performing Loans (NPL) and Loan to Deposit Ratio (LDR) towards Profitability. International Journal of Multicultural and Multireligious Understanding Vol. 8, No. 1.
Sinkey, J., Greenawalt, M. (1991). Loan-loss experience and risk-taking behavior at large commercial banks. Journal of Financial Services Research 5, 43–59.
Sobarsyah, M., Soedarmono W., Yudhi, W.S.A., Trinugroho, I., Warokka, A., Pramono, S.E. (2020). Loan growth, capitalization, and credit risk in Islamic banking. Elsevier, International Economics 163 (2020) 155-162.
Sunaryo, D. (2020). The Effect Of Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Non-Performing Loan (NPL), and Loan To Deposit Ratio (LDR) Against Return On Asset (ROA) In General Banks In Southeast Asia 2012-2018. Ilomata International Journal of Management Vol. 1 No. 4. P-ISSN: 2714-8971; E-ISSN: 2714-8963.
Supriyono, R.A., Herdhayinta, H. (2019). Determinants of Bank Profitability: The Case of The regional Development Bank (BPD Bank) in Indonesia. Journal of Indonesian Economy and Business Volume 34, Number 1, ISSN 2085-8272 (print), ISSN 2338-5847 (online).
Suryanto. (2015). Non Performing Loans On Regional Development Bank in Indonesia and Factors that Influence. Mediterranean Journal of Social Sciences. Vol. 6. No. 4.
Swandewi, N.K.M., Purnawati, N.K. (2021). Capital Adequacy Ratio Mediates the Effect of Non-Performing Loan on Returns on Assets in Public Commercial Banks. American Journal of Humanities and Social Sciences Research (AJHSSR) e-ISSN :2378-703X Volume-5, Issue-1.
Yudha, A., Chabachib, M., Pangestuti, I.R.D. (2017). Analysis of The Effect of NPL, NIM, Non Interst Income and LDR Toward ROA with Size as Contol Variables (Differences Study on Domestic and Foreign Banks Listed on BEI Period 2010-2015). Jurnal Bisnis Strategi Vol. 26 No. 2, P-ISSN : 1410-1246, E-ISSN : 2580-1171.
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Alton, R.G., Hazen, J.H. (2001). As economy flounders, do we see a rise in problem loans? Federal Reserve Bank of St. Louis, Vol. 11 No. 4, pp. 45-65.
Ari, A., Chen, S., Ratnovski, L. (2019). The Dynamics of Non-Performing Loans During Banking Crises: A New Database. IMF Working Paper WP/19/272.
Balgova, M., Nies, M., & Plekhanov, A. (2016). The economic impact of reducing non-performing loans. EBRD Working Paper No. 193.
Bank Indonesia. (2016). Peraturan Bank Indonesia Nomor 18/14/PBI/2016 tentang Giro Wajib Minimum Bank Umum dalam Rupiah dan Valuta Asing bagi Bank Umum Konvensional.
Berger, A.N., Udell, G.F. (2004). The institutional memory hypothesis and the procyclicality of bank lending behavior. Journal of Financial Intermediation 13:458–95. Doi:10.1016/j.jfi.2004.06.006.
Bolt, W., De Haan, L., Hoeberichts, M., Van Oordt, M.R.C., Swank, J. (2012). Bank Profitability during Recessions. Journal of Banking and Finance 36, 2552-2564.
Bongini, P., Cucinelli, D., Di Battista, M. L., Nieri, L. (2019). Profitability shocks and recovery in time of crisis evidence from European banks. Finance Research Letters 30 (2019) 233–239.
Clair, R., (1992). Loan growth and loan quality: Some preliminary evidence from Texas banks. Federal Reserve Bank of Dallas Economic Review (3rd quarter), 9– 22.
Dang, V.D. (2019). The effects of loan growth on bank performance: Evidence from Vietnam. Management Science Letters 9 (2019) 899–910.
Darmawi, H. (2014). Manajemen Perbankan. Jakarta: PT Bumi Aksara.
Dell’Ariccia, G., Igan, D., & Laeven, L. (2009). Credit Booms and Lending Standards: Evidence from the Subprime Mortgage Market. Center Discussion Paper Vol. 2009-46 S. Finance.
Elekdag, S., Malik, S., Mitra, S. (2020). Breaking the Bank? A Probabilistic Assessment of Euro Area Bank Profitability, Elsevier, Journal of Banking and Finance 120 (2020) 105949.
Fahlenbrach, R. (2017) Why Does Fast Loan Growth Predict Poor Performance for Banks? The Review of Financial Studies 31 (3) , 1014-1063. Doi:10.1093/rfs/hhx109
Foos, D., Norden, L., Weber, M. (2010). Loan growth and riskiness of banks. Journal of Banking & Finance 34 (2010) 2929–2940.
Hakim, L., Sugianto. (2018). Determinant Profitability and Implications on the Value of the Company: Empirical Study on Banking Industry in IDX. International Journal of Economics and Financial Issues 8 (1), ISSN: 2146-4138.
Hess, K., Grimes, A., Holmes, M. (2009). Credit losses in Australasian banking. Economic Record 85, 331–343.
Irawan, B. R., Syarif, A. D. (2019). Analysis the Effect of Fundamental Financial Ratio of CAR, LDR, LAR, Bank Size, OPE and NIM on NonPerforming Loans (NPL) of Banking Listed on the Indonesia Stock Exchange in 2012 – 2018. International Journal of Innovative Science and Research Technology Volume 4, Issue 10, ISSN No:-2456-2165.
Ismail. (2016). Manajemen Perbankan Dari Teori Menuju Aplikasi. Jakarta: Prenadamedia Group.
Kamaludin, Darmansyah, Usman, B. (2015). Determinan Non Performing Loan (NPL) pada Industri Perbankan (Bukti Empiris Perusahaan Go Publik di Bursa Efek Indonesia). Jurnal Aplikasi Manajemen (JAM) Vol 13 No 4.
Kasmir. (2016). Dasar-Dasar Perbankan Edisi Revisi 2016. Jakarta: PT Raja Grafindo Persada
Lepetit, L., Nys, E., Rous, P., Tarazi, A. (2008). The expansion of services in European banking: Implications for loan pricing and interest margins. Journal of Banking and Finance 32, 2325–2335.
Lestari, W.D., Setianegara, R.G. (2020). Analisis Pengaruh NIM, BOPO, LDR, dan NPL Terhadap Profitabilitas (Studi Kasus Pada Bank Umum Yang Listed Di Bursa Efek Indonesia Periode 2014-2018). Keunis Majalah Ilmiah – ISSN No 2302-9315 Vol. 8 No 1 Thn VIII.
Lown, C., Morgan, D.P. (2006). The credit cycle and the business cycle: new findings using the loan officer opinion survey. J. Money, Credit Bank. 37 (6), 1575–1597.
Makri, V., Tsagkanos, A., Bellas, A. (2014). Determinants of Non-Performing Loans: The Case of Eurozone. Panoeconomicus 2, pp. 193-206.
Mamduh M.Hanafi. (2015). Manajemen Keuangan. Edisi 1. BPFE-Yogyakarta, Yogyakarta.
Mendoza, R., & Rivera, J. P. R. (2017). The Effect of Credit Risk and Capital Adequacy on The Profitability of Rural Banks in The Philippines. Scientific Annals of Economics and Business, 64(1).
Nugraha, N.M., Yahya A., Nariswari, T.N., Salsabila, F. (2021). Impact of Non-Performing Loans, Loan to Deposit Ratio and Education Diverstiy on Firm Performance of Indonesia Banking Sectors. Review of International Geographical Education 11(3) ISSN: 2146-0353.
Otoritas Jasa Keuangan. (2020). Surat Edaran OJK Nomor 9/SEOJK.03/2020 tentang Transparansi dan Publikasi Laporan Bank Umum Konvensional.
Otoritas Jasa Keuangan. (2022). Laporan Publikasi Bank Umum Konvensional. Diakses dari:https://www.ojk.go.id/id/kanal/perbankan/data-dan-statistik/laporan-keuangan-perbankan/Default.aspx.
Otoritas Jasa Keuangan. (2022). Statistik Perbankan Indonesia. Diakses dari: https://www.ojk.go.id/id/kanal/perbankan/data-dan-statistik/statistik-perbankan-indonesia/default.aspx.
Pandia, Frianto. (2012). Manajemen Dana dan Kesehatan Bank. Jakarta: Rineka Cipta.
Presiden Republik Indonesia. (1998). Undang Undang Nomor 10 tentang Perubahan atas Undang Undang Nomor 7 tentang Perbankan.
Rosita, M., Musdholifah. (2016). Pengaruh Makroekonomi, Capital Adequacy Ratio, Loan to Deposit Ratio dan Pertumbuhan Kredit Terhadap Non Performing Loan Pada Bank Asing di Indonesia Periode 2013-2014. Bisnis dan Manajemen –Volume 8 No. 2.
Salas, V., Saurina, J. (2002). Credit risk in two institutional regimes: Spanish commercial and savings banks. Journal of Financial Services Research 22, 203– 224.
Saleh, D.S., Winarso, E. (2021). Analysis of Non-Performing Loans (NPL) and Loan to Deposit Ratio (LDR) towards Profitability. International Journal of Multicultural and Multireligious Understanding Vol. 8, No. 1.
Sinkey, J., Greenawalt, M. (1991). Loan-loss experience and risk-taking behavior at large commercial banks. Journal of Financial Services Research 5, 43–59.
Sobarsyah, M., Soedarmono W., Yudhi, W.S.A., Trinugroho, I., Warokka, A., Pramono, S.E. (2020). Loan growth, capitalization, and credit risk in Islamic banking. Elsevier, International Economics 163 (2020) 155-162.
Sunaryo, D. (2020). The Effect Of Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Non-Performing Loan (NPL), and Loan To Deposit Ratio (LDR) Against Return On Asset (ROA) In General Banks In Southeast Asia 2012-2018. Ilomata International Journal of Management Vol. 1 No. 4. P-ISSN: 2714-8971; E-ISSN: 2714-8963.
Supriyono, R.A., Herdhayinta, H. (2019). Determinants of Bank Profitability: The Case of The regional Development Bank (BPD Bank) in Indonesia. Journal of Indonesian Economy and Business Volume 34, Number 1, ISSN 2085-8272 (print), ISSN 2338-5847 (online).
Suryanto. (2015). Non Performing Loans On Regional Development Bank in Indonesia and Factors that Influence. Mediterranean Journal of Social Sciences. Vol. 6. No. 4.
Swandewi, N.K.M., Purnawati, N.K. (2021). Capital Adequacy Ratio Mediates the Effect of Non-Performing Loan on Returns on Assets in Public Commercial Banks. American Journal of Humanities and Social Sciences Research (AJHSSR) e-ISSN :2378-703X Volume-5, Issue-1.
Yudha, A., Chabachib, M., Pangestuti, I.R.D. (2017). Analysis of The Effect of NPL, NIM, Non Interst Income and LDR Toward ROA with Size as Contol Variables (Differences Study on Domestic and Foreign Banks Listed on BEI Period 2010-2015). Jurnal Bisnis Strategi Vol. 26 No. 2, P-ISSN : 1410-1246, E-ISSN : 2580-1171.
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Published
2022-07-04
How to Cite
Talumantak, R., & Cyasmoro, V. (2022). PERANAN KUALITAS KREDIT DALAM MEDIASI EKSPANSI KREDIT UNTUK MENCIPTAKAN LABA PADA BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 6(2), 837-862. https://doi.org/10.31955/mea.v6i2.2202
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