Pengaruh NPL dan LDR Terhadap ROA Bank BUMN
DOI:
https://doi.org/10.61722/jiem.v3i12.7930Keywords:
Profitability; NPL; LDR; State-Owned Bank; Credit RiskAbstract
The banking sector, particularly State-Owned Banks (BUMN), is a crucial pillar of financial system stability and a key driver of national economic activity. This dual strategic role requires state-owned banks to maintain profitability (measured by Return on Assets/ROA) while simultaneously controlling inherent risks, particularly credit risk and liquidity risk. The primary objective of this investigation is to empirically evaluate the influence of credit risk, proxying via Non-Performing Loans (NPLs), alongside liquidity risk, characterized by the Loan to Deposit Ratio (LDR), regarding the Return on Asset (ROA) within state-owned banks in Indonesia. The analysis utilizes secondary datasets extracted from the quarterly financial statements of state-owned banks listed on the Indonesia Stock Exchange, procured from authoritative banking disclosures and the Indonesian Banking Statistics released by the Financial Services Authority (OJK). The research approach used is quantitative associative causality through panel data regression analysis, with narrative presentation and interpretation of the results without the use of mathematical formulas. The main outcomes reveal that Non-Performing Loans possess a substantial negative influence on Return on Asset, implying that an escalation in Non-Performing Loans intensifies the burden on bank earnings due to elevated provisioning costs (CKPN). In contrast, the Loan to Deposit Ratio demonstrates a positive yet statistically insignificant influence on Return on Asset. This lack of significance is associated with the state-owned bank's policy of maintaining liquidity at a safe level, which has resulted in increased cost of funds and the operating expenses relative to operating income (BOPO) metric, thereby neutralizing the prospective profit gains resulting from vigorous credit growth. The deductions from this study highlight the necessity of reinforcing more proactive credit risk management and optimizing funding strategies to reduce operating costs and drive sustainable profitability.
References
Agustuty, L. D. (2016). Pengaruh non performing loan, capital adequacy ratio, dan loan to deposit ratio terhadap profitabilitas bank yang tercatat di Bursa Efek Indonesia. Jurnal Bisnis Dan Kewirausahaan, 5(1).
Ainiyah, I. N. (2024, December 10). Strategi mitigasi risiko kredit dalam menekan non-performing loan (NPL) di perbankan Indonesia. Fakultas Bisnis, Hukum Dan Ilmu Sosial, Universitas Muhammadiyah Sidoarjo. URL: https://fbhis.umsida.ac.id/en/npl-non-performing-loan-strategi-mitigasi/
Barasa, Y. R., & Hikmah. (2021). Pengaruh CAR, LDR dan NPL terhadap ROA pada bank umum konvensional yang terdaftar di Bursa Efek Indonesia. Scientia Journal, 4(2).
Berita Bisnis. (2024, November 20). 5 peran bank BUMN dalam mendukung perekonomian Indonesia. Kumparan. URL:
Dewi, I. K. (2025). Health assessment of BUMN banks in Indonesia using RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital) period 2014–2024. Asian Journal of Management Analytics, 4(3), 1085–1096.
Faradilah, S. A., Astuti, R. P., Muslimah, S., & Wulandari, P. D. (2024). Peran strategi manajemen risiko dalam meningkatkan likuiditas dan mengurangi risiko kredit di sektor perbankan Indonesia. Gudang Jurnal Multidisiplin Ilmu, 2(12), 641–646.
Fitriana, S., & Musdholifah. (2017). Pengaruh faktor internal dan BI rate terhadap profitabilitas bank umum syariah. Jurnal Ilmu Manajemen, 5(3), 1–15.
Gumilang, J. C., Sirait, A., Sriyono, Zuhrohtun, & Marita. (2025). Analisis kesehatan bank KBMI 4 berdasarkan capital, asset, earning, dan liquidity 2019–2023. Jurnal Akuntansi, Keuangan, Dan Manajemen, 6(3), 669–687.
Kirana, P. A., & Waluyo, D. E. (2022). Pengaruh NPL, LDR, BOPO terhadap ROA pada bank yang terdaftar di Bursa Efek Indonesia periode 2012–2021. Jurnal CAPITAL: Kebijakan Ekonomi, Manajemen, Dan Akuntansi, 4(2), 46–63.
Mayang, S. D. A., & Kusumaastuti, D. W. (2025). Analisis Pengaruh Liquiditas, Leverage dan Sales Growth terhadap Kinerja Perusahaan pada Sektor Teknologi yang Terdaftar di Bei. Jurnal Mahasiswa Manajemen Dan Akuntansi, 4(2), 250-262.
Otoritas Jasa Keuangan. (2023). Indonesia Banking Statistics: June 2023.
Paramita, P. K., & Dana, I. M. (2019). Pengaruh capital adequacy ratio, non performing loan, dan loan to deposit ratio terhadap profitabilitas. E-Jurnal Manajemen Universitas Udayana, 8(2), 7633–7659.
Pemerintah Republik Indonesia. (1998). Undang-Undang Republik Indonesia Nomor 10 Tahun 1998 tentang Perbankan.
Prayogi, A., Danial, R. D. M., & Jhoansyah, D. (2024). Pengaruh risiko likuiditas dan risiko kredit terhadap profitabilitas (Studi keuangan pada perusahaan bank BUMN yang terdaftar di Bursa Efek Indonesia periode 2013–2030). Performance: Jurnal Bisnis & Akuntansi, 14(1), 1–12.
Toatubun, H., & Rahmi. (2024). The effect of non-performing loan (NPL) and loan to deposit ratio (LDR) on return on assets (ROA) at PT Bank Pembangunan Daerah Papua. Jurnal Ilmiah Manajemen Universitas Putera Batam (JIM UPB), 13(1), 01–10.
Udin, Y. R., & Puspitaningrum, D. (2025). Bankruptcy prediction of e-commerce companies on IDX using Altman Z-Score, Springate, and Zmijewski. Brilliant International Journal Of Management And Tourism, 5(3), 01-12.
Vebriana, S. A., Setyowati, D. H., & Nurdin, A. A. (2020). Pengaruh non-performing loan dan loan to deposit ratio terhadap cadangan kerugian penurunan nilai. Indonesian Journal of Economics and Management, 1(1), 245–254.
Yossi Margarita, & Nur Kholis. (2021). Pengaruh Loan to Deposit Ratio, Net Profit Margin, dan Dept to Equity Ratio terhadap Profitabilitas (Studi kasus pada Bank Umum Syariah yang terdaftar di Bursa Efek Indonesia periode tahun 2015-2019). Reviu Akuntansi dan Bisnis Indonesia, 5 (1), 104-111.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 JURNAL ILMIAH EKONOMI DAN MANAJEMEN
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
