Peran Struktur Modal, Jumlah Kredit, dan Non Performing Loan (NPL) terhadap Profitabilitas pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia

Abstract

This study aims to determine the extent of the influence of Capital Structure, Amount of Credit and Non Performing Loans, both partially and simultaneously, on Profitability (Return on Assets) in banking companies listed on the Indonesia Stock Exchange. The type of research used is Descriptive Quantitative. Namely descriptive research with a quantitative approach. The population used in this study were Banks listed on the Indonesia Stock Exchange, totaling 46 banks. The sample was selected using the purposive sampling method of 39 Banks listed on the Indonesia Stock Exchange that consistently published bank annual reports during the 2014 2023 period. Data collection was carried out using secondary data in the form of bank annual reports and financial reports of time series data 2014-2023. The results of the study showed that simultaneously the independent variables of Capital Structure as measured by DER, Amount of Credit, and NPL on the dependent variable ROA at a confidence level of 51% showed that there was a simultaneous and significant influence on ROA. It is partially known that the independent variable DER has no effect and is not significant on ROA, the Log (Number of Credits) variable has a positive and significant effect on ROA, while the NPL variable has a negative and significant effect on ROA.