Pengaruh Kebijakan Kredit dan Kualitas Aset Terhadap Kinerja Keuangan Bank Komersial

Abstract

This study aims to determine and analyze the influence of credit policy and asset quality on the financial performance of commercial banks in Indonesia. This is an associative study, and the data used are secondary data obtained from bank annual reports. The scope of this study focuses on the dynamics of the financial performance of commercial banks in Indonesia from 2019 to 2024. The study sample consisted of 40 banks, selected using purposive sampling and panel data linear regression analysis, which combines cross- sectional and time series data. The results of this study indicate that credit policy, as represented by the Loan to Deposit Ratio (LDR), has a partial but insignificant positive effect on bank financial performance, using Return on Assets (ROA) as its indicator. Asset quality, as represented by the Non-Performing Loan indicator, has a partial and significant negative effect on Return on Assets (ROA). Simultaneously, the Loan to Deposit Ratio (LDR) and Non-Performing Loans (NPL) significantly influenced the Return on Assets (ROA) of Commercial Banks in Indonesia during the 2019- 2024 period.