The Impact of Credit Risk on The Profitability With Characteristics Bank as Control Variables

JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Pub Date : 2022-07-04 DOI:10.30656/jak.v9i2.4346

Rini Syahril Fauziah, Nur Hidayah K Fadhilah

{"title":"The Impact of Credit Risk on The Profitability With Characteristics Bank as Control Variables","authors":"Rini Syahril Fauziah, Nur Hidayah K Fadhilah","doi":"10.30656/jak.v9i2.4346","DOIUrl":null,"url":null,"abstract":"The role of a bank cannot be separated from the existence of credit loans. On the other hand, credit loans will be profitable for banks but have the risk of default. In order to determine the extent of the influence of bad loans on return on assets with the characteristics of the bank as a controller in the banking sector listed on the Indonesia Stock Exchange in 2015-2019, this research is aimed at. Puposive sampling was chosen as a sampling technique where the data obtained were 23 companies with a 5-year observation period. The process of data analysis was carried out through multiple linear regression analysis. The statistical application used is the SPSS Statistic 25 application. The results found from this study, simultaneously bad loans have an influence on return on assets. Partially, net performing loans have a negative and significant effect on return on assets. Then, the Loan to Deposit Ratio has a positive and significant effect on the return on assets. The existence of the characteristics of the bank as a controller in this study has an influence on the relationship between the independent variable and the dependent variable.","PeriodicalId":383983,"journal":{"name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","volume":"2 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.30656/jak.v9i2.4346","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}

引用次数: 0

Abstract

The role of a bank cannot be separated from the existence of credit loans. On the other hand, credit loans will be profitable for banks but have the risk of default. In order to determine the extent of the influence of bad loans on return on assets with the characteristics of the bank as a controller in the banking sector listed on the Indonesia Stock Exchange in 2015-2019, this research is aimed at. Puposive sampling was chosen as a sampling technique where the data obtained were 23 companies with a 5-year observation period. The process of data analysis was carried out through multiple linear regression analysis. The statistical application used is the SPSS Statistic 25 application. The results found from this study, simultaneously bad loans have an influence on return on assets. Partially, net performing loans have a negative and significant effect on return on assets. Then, the Loan to Deposit Ratio has a positive and significant effect on the return on assets. The existence of the characteristics of the bank as a controller in this study has an influence on the relationship between the independent variable and the dependent variable.

查看原文

微信好友朋友圈 QQ好友复制链接

本刊更多论文

以特色银行为控制变量的信用风险对盈利能力的影响

银行的作用离不开信用贷款的存在。另一方面，信贷贷款对银行来说是有利可图的，但也有违约的风险。为了确定不良贷款对2015-2019年在印尼证券交易所上市的银行部门中具有控制人特征的资产收益率的影响程度，本研究旨在。抽样方法为正抽样，获得的数据为23家公司，观察期为5年。数据分析过程通过多元线性回归分析进行。使用的统计软件为SPSS Statistic 25。本研究结果发现，不良贷款同时对资产收益率有影响。部分净不良贷款对资产回报率有显著的负影响。因此，存贷比对资产收益率有显著的正向影响。本研究中银行作为控制者的特征的存在对自变量和因变量之间的关系产生了影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

求助全文

约1分钟内获得全文去求助

来源期刊

JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi

自引率

0.00%

发文量