Pengaruh Biaya Operasional Atas Pendapatan Operasional, Loan to Deposit Ratio, dan Return on Assets terhadap Non Performing Loan pada Bank Perkreditan Rakyat dengan Inflasi sebagai Variabel Intervening pada BPR yang Terdaftar di OJK Periode Tahun 2018 - 2022

Abstract

This study was conducted to determine the operating costs on operating income, loan-to-deposit ratio, and return on assets against non-performing loans at rural banks with inflation as an intervening variable using rural banks' financial report data posted on the official OJK website. This study uses secondary data from the financial statements of banking companies registered with the OJK for 2018-2022. The sample was taken using purposive sampling, resulting in 15 rural banks registered with OJK in 2018-2022. The data used in this study are quarterly financial reports of 15 companies accessed through the website www.ojk.go.id. Data processing uses SmartPLS for descriptive statistical analysis tests and PLS-SEM analysis. The results of this study indicate that the operating expenses of operating income and ROA variables have a positive and significant effect on inflation. In contrast, the LDR variable does not affect inflation. The operating expenses of operating income variable has a positive and significant impact on the NPL variable, while the LDR and ROA variables do not affect the NPL variable. The inflation variable has a negative influence on the NPL variable. The inflation variable as an intervening variable can mediate the effect of operating expenses on operating income and ROA on NPLs at rural banks in Indonesia in 2018-2022.