Pengaruh Capital Adequacy Ratio, BOPO, dan Loan to Deposit Ratio terhadap Non-Performing Loan pada Bank Konvensional di Indonesia yang Terdaftar BEI

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Biaya Operasional terhadap Pendapatan Operasional (BOPO), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), dan penerapan Good Corporate Governance (GCG) terhadap kredit macet (Non-Performing Loan/NPL) pada perbankan konvensional yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Penelitian menggunakan data sekunder berupa laporan keuangan tahunan dengan pendekatan kuantitatif. Sampel penelitian ditentukan melalui teknik purposive sampling sehingga diperoleh 33 bank selama lima tahun pengamatan (165 observasi). Metode analisis yang digunakan adalah regresi linear berganda dengan bantuan aplikasi IBM SPSS. Hasil penelitian menunjukkan bahwa BOPO dan LDR berpengaruh positif dan signifikan terhadap NPL. Sementara itu, CAR berpengaruh negatif namun tidak signifikan terhadap NPL. Penerapan GCG berpengaruh negatif dan signifikan terhadap NPL. Penelitian ini diharapkan dapat menjadi bahan pertimbangan bagi manajemen perbankan dalam meningkatkan efisiensi operasional, memperkuat manajemen risiko kredit, serta memperbaiki tata kelola perusahaan guna menekan risiko kredit bermasalah.This study aims to examine the effect of the Operating Expenses to Operating Income ratio (BOPO), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and the implementation of Good Corporate Governance (GCG) on non-performing loans (NPL) in conventional banks listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research employs a quantitative approach using secondary data from annual financial statements. The sample was selected using purposive sampling, resulting in 33 banks observed over five years (165 observations). Multiple linear regression analysis was applied using IBM SPSS software. The findings indicate that BOPO and LDR have a positive and significant effect on NPL. Meanwhile, CAR has a negative but insignificant effect on NPL. In contrast, GCG has a negative and significant effect on NPL. This study is expected to provide insights for banking management to improve operational efficiency, strengthen credit risk management, and enhance corporate governance practices in order to reduce bad credit risk.