Gunawan , Maureen Friska
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The Effect Of Non Performing Loans On Profitability In Conventional Banks Listed On The Indonesia Stock Exchange Gunawan , Maureen Friska; Maimunah, Mutiara
Jurnal Informasi Akuntansi (JIA) Vol. 1 No. 1 (2022): Jurnal Informasi Akuntansi (JIA) Volume 1 Nomor 1 Tahun 2022
Publisher : Prodi Akuntasi, Fakultas Bisnis dan Akuntansi Unika Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jia.v1i1.469

Abstract

This study aims to determine the effect of non-performing loans (NPL) on the profitability of conventional banks. The population in this study were all conventional banks listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. This study used a purposive sampling method, and obtained 30 companies with a total sample of 90. The analysis technique in this study used the regression analysis method. simple. The results of this study indicate that non-performing loans have a negative effect on profitability