Journal of Applied Business, Taxation and Economics Reseach
Vol. 2 No. 1 (2022): October 2022

The Moderation Effect of Allowance for Impairment of Credit Losses Toward Credit Growth and Profitability

Angga Nugraha (Piksi Input Serang Polytechnic)



Article Info

Publish Date
24 Oct 2022

Abstract

This study aims to examine the Allowance For Impairment Of Credit Losses in moderating the relationship between credit growth and non-performing loans to profitability. The population in this study are all commercial banks listed on the Indonesia Stock Exchange in 2019-2022. purposive sampling is the sampling method used in this study. data were analyzed by PLS-SEM. The test results show that credit has an effect on ROA while NPL does not. Allowance For Impairment Of Credit Losses moderates the relationship between NPL and ROA.

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Journal Info

Abbrev

jabter

Publisher

Subject

Economics, Econometrics & Finance

Description

This journal aims to take part in the advancement of knowledge in economics and business by publishing high quality research on contemporary trends in economics and business in emerging markets or countries. As the journal main horizon is to embrace contemporary trends in applied business, taxation, ...