Pengaruh Non Performing Loan, Capital Adequacy Ratio, Efisiensi Bank, dan Ukuran Bank terhadap Cadangan Kerugian Penurunan Nilai pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022

Abstract

This study aims to analyze the effect of non performing loan, capital adequacy ratio, bank efficiency, and bank size on loan loss provision in banking companies on the Indonesia Stock Exchange for the year 2018-2022. The population in this study were banking companies on the Indonesia Stock Exchange in 2018-2022 totalling 47 companies. The sampling technique used purposive sampling and acquired 34 companies with 170 observed data. The data was analyzed with multiple linear regression. The results showed that partially, non performing loan has a positive and significant effect on loan loss provision, capital adequacy ratio has a positive and significant effect on loan loss provision, bank efficiency has a positive and significant effect on loan loss provision, and bank size has a positive and significant effect on loan loss provision. Simultaneously, non performing loan, capital adequacy ratio, bank efficiency, and bank size has a significant effect on loan loss provision.