Analisis Pengaruh Penyaluran Kredit, Non Performing Loan, dan Loan At Risk terhadap Cadangan Kerugian Penurunan Nilai pada PT Bank Sumut Unit Konvensional

Abstract

Loan distribution is one of the bank's activities that can contribute to profit. However, the activity in question also has credit risks that can be seen from the amount of the bank's Non-Performing Loans (NPL) and Loan at Risk (LaR). One of the bank's efforts to mitigate this credit risk is establishing an Allowance for Impairment Loss (CKPN). This study aims to analyze the effect of Loan Distribution, NPL, and LaR on CKPN at PT Bank Sumut Conventional Unit from 2022 to 2024. The data used in this study is secondary data obtained from PT Bank Sumut's annual financial reports, which are available on the bank's official website, and monthly reports retrieved from the bank's internal reporting application. The data collection method used in this study is the non-participatory observation technique, which involves gathering the entire population of monthly data for the studied variables from 2022 to 2024. The data obtained were initially tested for validity using the Classical Assumption Tests, which include the Normality Test, Multicollinearity Test, Heteroscedasticity Test, and Autocorrelation Test. The data analysis technique used is Multiple Regression Analysis and hypothesis testing using Partial Test (t-Test), Simultaneous Test (F Test), and Coefficient of Determination Test (R Square). The results of the analysis showed that the Loan Distribution and NPL variables affect CKPN. Meanwhile, the LaR variable does not affect the CKPN at PT Bank Sumut Conventional Unit from 2022 to 2024.