Pengaruh Non Performing Loan Terhadap Profitabilitias Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia

Abstrak

This study aims to analyze the effect of Non Performing Loan (NPL) on profitability in banking companies listed on the Indonesia Stock Exchange. The variables of this study are: (1) Profitability as the dependent variable (Y) as measured by ROA, and (2) Non Performing Loan (NPL) as the independent variable (X) as measured by the NPL ratio. The population of this study were banking companies listed on the Indonesia Stock Exchange, totaling 47 banking companies, while the sample in this study amounted to 13 banking companies which were processed using annual data during 2020-2022, so that 39 samples were taken using purposive sampling technique. Data collection was carried out using documentation techniques. Data analysis was carried out by simple linear regression test, classical assumption test, partial test (t test), and coefficient of determination (R2). The results of this study indicate that the significance value is 0.000 <0.05, so it can be concluded that NPL (Non Performing Loan) has a negative and significant effect on profitability in banking companies listed on the Indonesia Stock Exchange.