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Penelitian ini bertujuan menganalisis pengaruh Good Corporate Governance (GCG), Financial Risk, dan Capital terhadap Opini Audit, dengan Earning sebagai variabel intervening dan Reputasi Kantor Akuntan Publik (KAP) sebagai variabel moderasi, pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif kausal dengan data panel dari 15 bank yang dipilih secara purposive sampling, sehingga diperoleh 75 observasi bank-tahun. GCG diproksikan dengan jumlah Dewan Direksi dan Komite Audit; Financial Risk diproksikan dengan Non-Performing Loan (NPL) dan Loan to Deposit Ratio (LDR); Capital diproksikan dengan Debt to Equity Ratio (DER) dan Debt to Asset Ratio (DAR); Earning diproksikan dengan Return on Assets (ROA) dan Return on Equity (ROE); dan Opini Audit diukur dengan skor 1–5 berdasarkan jumlah catatan tambahan auditor. Data dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) berbantuan SmartPLS dengan konstruk formatif dan prosedur bootstrapping 5.000 resample. Hasil penelitian menunjukkan Financial Risk dan Capital berpengaruh negatif signifikan terhadap Earning, sedangkan GCG tidak berpengaruh signifikan. GCG dan Capital berpengaruh signifikan meskipun dengan arah negatif terhadap Opini Audit, sementara Financial Risk dan Earning tidak berpengaruh signifikan. Earning tidak terbukti memediasi pengaruh variabel eksogen terhadap Opini Audit, dan Reputasi KAP tidak terbukti memoderasi hubungan Earning-Opini Audit, meskipun berpengaruh positif secara langsung terhadap Opini Audit. Temuan ini mengindikasikan bahwa pada industri perbankan yang sangat teregulasi, opini audit lebih ditentukan oleh kewajaran penyajian laporan keuangan dan kredibilitas auditor dibandingkan kinerja profitabilitas semata.

This study to analyze the effect of Non Performing Loan (NPL), Capital Adequacy Ratio (CAR), and Net Interest Margin (NIM) on Return on Assets (ROA) with Operating Expenses to Operating Income (BOPO) as an intervening variable at PT Bank Rakyat Indonesia (Perser) Tbk. This research employs a quantitative approach using secondary data obtained from the annual financial statements of Bank BRI for the period 2015-2024. The data analysis method used in this study is Structural Equation Modeling (SEM) based on Partial Least Squares (PLS), which allows the examination of both direct and indirect relationship among variables in the research model. The independent variables consist of NPL, CAR, and NIM, the intervening variable is BOPO and the dependent variable is ROA. The results indicate that NPL has a positive effect on BOPO, suggesting that higher credit risk leads to increased operational costs. CAR and NIM have a negative effect on BOPO, indicating that adequate capital and effective interest income management improve operational efficiency contributes to increased bank profitability. The findings also confirm that BOPO mediates the relationship between NPL, CAR, and NIM on ROA. This study is expected to contribute to the academic literature on banking financial management and provide practical insights for bank management in enhancing operational efficiency and sustainable profitability.

This study aims to examine the influence of non-performing loans (NPLs) on the financial performance of KSP Kopdit Hiro Heling, Maumere Branch, during the period 2020–2024. Non-performing loans are among the most critical issues faced by credit unions, as they can disrupt liquidity, reduce income, and negatively affect the distribution of the Remaining Operating Results (SHU). The research adopts a descriptive method with a qualitative approach. Data sources include both primary and secondary data. Primary data were collected through direct interviews with the General Manager and Manager of KSP Kopdit Hiro Heling, Maumere Branch, while secondary data consist of loan disbursement records and NPL statistics covering the 2020–2024 period. The findings reveal that the level of non-performing loans fluctuated throughout the study period, directly impacting the cooperative’s financial performance. These fluctuations affected liquidity and SHU, which also varied annually. An increase in NPLs led to a decline in SHU due to reduced interest income and rising uncollectible receivables, whereas a decrease in NPLs contributed to improved SHU and enhanced financial stability. Interviews further indicated that NPLs were influenced by members’ limited repayment capacity, misuse of loans, weak monitoring, and external factors such as the COVID-19 pandemic and members’ economic conditions. The study concludes that higher levels of NPLs increase the risk of declining financial performance and SHU. Therefore, KSP Kopdit Hiro Heling, Maumere Branch, must strengthen creditworthiness analysis, improve monitoring and member assistance, and enhance collection systems to mitigate NPLs and safeguard financial stability in the future.

This study aims to provide a comprehensive overview of the implementation of green finance and its relationship with the financial performance and profitability of banking institutions in Indonesia. Although sustainable finance policies have been continuously strengthened by regulators and stakeholders, the contribution of green financing to overall banking performance is still developing gradually, making it important to conduct a more focused and systematic analysis of its effectiveness. This research specifically aims to describe the application of green financing practices, assess financial performance conditions, and analyze bank profitability during the 2020–2024 period. The study employs a descriptive quantitative approach using secondary data on green financing distribution, financial performance indicators such as the Capital Adequacy Ratio (CAR), Non-Performing Loans (NPL), and Loan to Deposit Ratio (LDR), as well as profitability measured through Return on Assets (ROA). The findings indicate that the implementation of green finance has the potential to enhance long-term financial stability and improve profitability in the banking sector. This study implies that expanding green financing can serve as a relevant and sustainable business strategy for the banking industry while simultaneously supporting national sustainability and environmental development objectives.

This study analyzes creditworthiness assessment and predicts non-performing loan (NPL) risk using the Naïve Bayes algorithm at BPR Ukabima Lestari, Jambi Branch. A quantitative data mining approach with probabilistic classification is applied. The dataset includes borrower attributes such as age, occupation, income, loan amount, tenor, collateral, and repayment history. Research stages comprise data preprocessing, model development, and performance evaluation using accuracy, precision, recall, and F1-score implemented in RapidMiner. The results indicate that the Naïve Bayes model achieves 99.58% accuracy, demonstrating strong capability to predict potential problem loans accurately and efficiently, supporting data-driven credit decisions and strengthening credit risk management in microbanking institutions.

Penelitian ini menganalisis faktor penentu likuiditas pada bank digital di Indonesia dengan menguji pengaruh kinerja keuangan (Return on Assets/ROA, Non-Performing Loans/NPL, Capital Adequacy Ratio/CAR) dan inflasi. Data diambil dari laporan keuangan lima bank digital terkemuka (Bank Jago, AlloBank, Blu BCA, Neo Commerce, dan Seabank) periode 2020–2023, dianalisis menggunakan regresi linear berganda. Hasil menunjukkan ROA berpengaruh negatif signifikan terhadap likuiditas, bertentangan dengan studi konvensional, yang dijelaskan oleh prioritas bank digital pada efisiensi operasional ketimbang cadangan likuiditas. Sementara itu, NPL, CAR, dan inflasi tidak signifikan, mengindikasikan kemampuan mitigasi risiko unik melalui teknologi dan struktur biaya rendah. Temuan ini memperkaya literatur likuiditas perbankan digital di pasar berkembang, menekankan perlunya pendekatan regulasi dan manajemen risiko yang sesuai dengan karakteristik digital. Implikasinya mencakup rekomendasi bagi regulator untuk merancang stress test spesifik dan bagi bank digital untuk menyeimbangkan profitabilitas dengan stabilitas likuiditas.    

This study aims to examine the impact of credit risk, liquidity, and operational efficiency on the profitability of Regional Government Banks (BPD) in Indonesia, and to explore the moderating role of female commissioners on the relationship between credit risk and profitability. The research uses a quantitative approach with secondary data from 2020 to 2024, utilizing regression analysis. The findings indicate that liquidity (LDR) and operational efficiency (BOPO) have a significant positive impact on profitability (ROA), while credit risk (NPL) does not significantly affect profitability. The presence of female commissioners shows a negative effect in the direct model, but this becomes insignificant with moderation, suggesting that the influence of gender diversity in banking governance may differ depending on the context. The study contributes to the literature by highlighting the critical role of liquidity management and operational efficiency in enhancing profitability, and offers practical implications for improving governance and performance in Regional Government Bank.

This study aims to analyze the effect of Non-Performing Loans (NPLs) and the Loan-to-Deposit Ratio (LDR) on bank financial performance, as measured by Return on Assets (ROA), with Net Interest Margin (NIM) as an intervening variable in banking companies listed on the Indonesia Stock Exchange during the 2021-2023 period. The research method used is quantitative research with a causal-comparative approach. The data used in this study is secondary data sourced from the financial reports of banking companies accessible through the official IDX website. The population in this study is banking sector companies listed on the Indonesia Stock Exchange, with a sample of 35 companies selected using a purposive sampling method based on certain criteria. The independent variables in this study are Non-Performing Loans (X1) and Loan to Deposit Ratio (X2), while the dependent variable is Return on Assets (Y) and the intervening variable is Net Interest Margin (Z). Data analysis techniques in this study use panel data regression, classical assumption tests, t-tests, coefficients of determination, and Sobel tests. The results of this study indicate that NPL has no effect on NIM, while LDR has an effect on NIM, NPL has an effect on ROA, LDR has no effect on ROA, NIM has an effect on ROA, NIM does not mediate the relationship between NPL and ROA, and NIM mediates the relationship between LDR and ROA.

Solid financial performance is a crucial foundation for companies to achieve long-term success. In the banking context, financial health assessments are essential, as they directly relate to the stability of the national financial system. Therefore, the Financial Services Authority (OJK) has established standards for evaluating bank soundness using the RGEC method, which includes four key aspects: Risk Profile, Good Corporate Governance (GCG), Earnings, and Capital. This study aims to analyze the soundness level of PT Bank Central Asia Tbk (BCA) during the 2020–2024 period using the RGEC approach. The assessment is conducted by evaluating financial ratios such as Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), Good Corporate Governance (GCG), Return on Assets (ROA), Net Interest Margin (NIM), and Capital Adequacy Ratio (CAR). The analysis results show that BCA achieved a "very healthy" rating (PK-1) in all RGEC aspects. This reflects BCA's ability to effectively manage risk, implement sound corporate governance principles, and maintain strong profitability and capital. These findings strengthen BCA's position as one of the best-performing banks in Indonesia and demonstrate the company's commitment to maintaining financial stability and customer trust.

This study analyzes the dynamics of Non-Performing Loans (NPLs) in the Indonesian banking sector by examining both internal and external factors affecting financial stability. The variables included in the research are NPL, Loan to Deposit Ratio (LDR), lending interest rate, inflation, Household Debt to Income (HDTI), fintech lending, and Capital Adequacy Ratio (CAR). Using annual secondary data from 2005 to 2024, sourced from the World Bank and Statistics Indonesia (BPS), the study employs a Vector Autoregression (VAR) method. This method includes stationarity tests, optimal lag selection, cointegration tests, Impulse Response Function (IRF), and Forecast Error Variance Decomposition (FEVD). The results show that most variables demonstrate a dominant contribution from their own shocks, although interactions between variables remain significant. The IRF analysis reveals that CAR and HDTI are relatively stable and quickly return to equilibrium, while fintech lending, inflation, and NPLs show more volatile responses, making them more susceptible to external shocks. LDR and lending interest rates are sensitive in the short term but tend to stabilize over the long run. FEVD further indicates that inflation plays a significant role in driving NPL variations, while fintech lending is closely associated with CAR in the long term. The study concludes that the stability of Indonesia’s banking sector is influenced by both internal factors like CAR and LDR, as well as external factors such as inflation, fintech lending, and household debt. Thus, a coordinated approach involving monetary policy, macroprudential measures, and financial supervision is crucial to enhance the resilience of the banking sector against global and domestic economic shifts.

This study aims to analyze the health of the digital banking sector listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024 using the Risk-Based Bank Rating (RGEC) approach, which involves four main aspects: risk profile, good corporate governance, earnings, and capital. The research method used is descriptive quantitative analysis with secondary data. The sampling method was purposive sampling, which includes four digital banks listed on the IDX: ARTO (Bank Jago Tbk), BBHI (Bank Harda Internasional Tbk), BBYB (Bank Neo Commerce Tbk), and AMAR (Bank Amar Indonesia Tbk). The results show that based on the composite value calculations, these digital banks have shown significant improvement, moving from a composite rating of 3 (PK-3) with a "fairly healthy" predicate in 2022 to a composite rating of 2 (PK-2) with a "healthy" predicate in 2023 and 2024. Although improvements have been made in several key areas, such as risk management and profitability, the main challenges still faced by digital banks are liquidity management and credit quality, reflected in the high Loan to Deposit Ratio (LDR) and significant Non-Performing Loans (NPL). This study also emphasizes the importance of strengthening good corporate governance (GCG) principles and more effective risk management to support the sustainability and growth of the digital banking sector in Indonesia. Therefore, digital banks need to focus more on improving liquidity management, credit quality, and enhancing the efficiency of margin and capital management to overcome future challenges and strengthen their position in the digital banking industry.

This study aims to evaluate the financial condition of four private banks, namely Bank Mega, Bank JTrust, Bank Danamon, and Bank Panin listed on the Indonesia Stock Exchange during the period 2015 to 2024. The analysis uses the Risk-Based Bank Rating (RBBR) approach with a quantitative method, where the data source is derived from published annual financial statements. The sampling technique was carried out by purposive sampling with the criteria of financial statements available for the last 10 years and the fluctuations in profits in the last three years. The bank's health assessment is carried out through four main aspects. First, the risk profile is measured using non-performing loan (NPL) ratios and liquidity levels through the Loan to Deposit Ratio (LDR). Second, Good Corporate Governance (GCG) is evaluated based on regulatory compliance and transparency reporting. Third, profitability which includes the return on asset ratio (ROA) and net interest margin (Net Interest Margin / NIM). Fourth, the capital aspect is analyzed through the Capital Adequacy Ratio (CAR). The results of the study show that in general, the four banks are in a healthy condition, especially in terms of capital and governance, which reflects the bank's ability to meet the minimum capital requirements and maintain management practices in accordance with banking industry standards. However, significant differences were found in the risk and profitability aspects. Banks that have less than optimal risk management tend to experience an increase in NPLs, while banks that are more efficient in managing operational costs are able to maintain ROA and NIM at a more stable level. In addition, external factors such as global economic conditions, monetary policy, interest rates, and interbank competition also affect financial performance.

This study aims to analyze the effect of liquidity and credit risk on the profitability of banks listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022. Profitability is measured by Return on Assets (ROA), liquidity is proxied by the Loan to Deposit Ratio (LDR), while credit risk is measured using the Non-Performing Loan (NPL) ratio. The research employs a quantitative approach with multiple linear regression analysis to test the partial and simultaneous influence of the independent variables on profitability. Data were obtained from the annual financial reports of banks published on the IDX, covering a five-year observation period. The results of the analysis show that credit risk, as measured by NPL, has a significant negative effect on bank profitability. This finding reflects that the higher the NPL ratio, the lower the bank’s ability to generate returns on assets, emphasizing the importance of effective credit quality management. In contrast, the liquidity level measured by LDR demonstrates a positive but statistically insignificant effect on ROA. This suggests that although liquidity plays a role in supporting banking operations, its direct impact on profitability is relatively weak when considered independently. However, when examined simultaneously, both credit risk and liquidity significantly affect bank profitability. These findings imply that effective credit risk management is a crucial determinant of financial performance in the banking sector. High levels of non-performing loans can erode bank profits, while optimal liquidity management supports operational efficiency, even if its impact is not strongly significant in isolation. From a managerial perspective, banks need to strengthen monitoring of loan quality, implement more prudent credit policies, and adopt sustainable liquidity strategies to enhance profitability. For regulators, the results highlight the importance of supervising asset quality and ensuring adequate liquidity management in the banking system. This study contributes to the literature on banking performance by providing empirical evidence on the interaction between credit risk, liquidity, and profitability in the Indonesian banking sector.

This study aims to evaluate the soundness of PT Bank Panin Tbk during the 2014–2024 period using the RGEC method, which assesses four key dimensions: risk, governance, earnings, and capital. This research approach is quantitative and descriptive, utilizing secondary data sourced from annual reports, financial statements, and officially published corporate governance documents. Each component is analyzed using relevant indicators, such as the NPL ratio, LDR, PDN, ROA, ROE, BOPO, NIM, and CAR. The results indicate that PT Bank Panin Tbk's risk profile, as reflected in the NPL, PDN, and LDR ratios, is largely in the healthy category, demonstrating the bank's ability to effectively manage credit and liquidity risks. An evaluation of corporate governance, based on consistent self-assessment reports over ten years, also demonstrates the achievement of a healthy rating, reflecting the bank's commitment to maintaining the principles of transparency, accountability, and regulatory compliance. Regarding earnings, profit performance, as measured by ROA, ROE, BOPO, and NIM, shows stable and positive results, confirming the bank's ability to generate sustainable profits. Meanwhile, in terms of capital, the CAR ratio recorded excellent performance and was a dominant factor in maintaining capital resilience while meeting the capital adequacy standards set by regulators. These findings confirm that PT Bank Panin Tbk was in overall good health throughout the study period. The results of this study are expected to provide strategic input for bank management in maintaining positive performance and for regulators as material for evaluating banking policies.  

This research focuses on analyzing the impact of fundamental financial ratios on stock prices in the banking sector, specifically examining PT. Bank Mandiri Tbk. The key financial ratios investigated include Return On Assets (ROA), Loan to Deposit Ratio (LDR), Non-Performing Loans (NPL), and the ratio of Operating Expenses to Operating Income (BOPO). The study employs a quantitative descriptive research method, utilizing secondary data sourced from annual reports spanning the period from 2014 to 2023. Multiple linear regression analysis is utilized as the primary analytical tool to address the research questions and hypotheses. The findings of the study reveal that the independent variables—ROA, LDR, NPL, and BOPO—significantly influence stock prices, both in isolation and collectively. This indicates that these financial ratios are critical indicators for investors and stakeholders when evaluating the performance and market value of banking institutions. The research highlights the importance of these financial metrics in shaping market perceptions and stock valuations, providing valuable insights for investors, financial analysts, and decision-makers in the banking industry. Furthermore, the study contributes to the existing body of knowledge regarding the relationship between financial performance indicators and stock market behavior. By emphasizing the correlation between these ratios and stock prices, the research underscores the necessity for stakeholders to monitor and analyze these key financial metrics to make informed investment decisions. Overall, the results affirm the relevance of fundamental financial ratios in assessing the financial health and competitive positioning of banks, particularly in the context of PT. Bank Mandiri Tbk. This analysis not only enriches the literature on banking finance but also serves as a practical guide for stakeholders aiming to optimize their investment strategies based on financial performance indicators.

This study aims to determine the effect of Credit Risk, Liquidity Risk, and Operational Efficiency on Financial Performance in the Conventional Banking Sector listed on the Indonesia Stock Exchange for the period 2019-2023. The research method used is quantitative using secondary data obtained from the Indonesia Stock Exchange, namely the annual financial reports of conventional banks. The sampling technique was carried out using the purposive sampling method. The analysis was carried out with credit risk using the Net Performing Loan (NPL) ratio, liquidity risk using the Loan to Deposits Ratio (LDR) ratio, operational efficiency using the Operating Expenses to Operating Income (BOPO) ratio and financial performance was measured using Return On Assets (ROA). The results of the study showed that partially the credit risk variable had a significant negative effect on financial performance, liquidity risk did not have a significant effect on financial performance, operational efficiency did not have a significant effect on financial performance. Simultaneously, credit risk, liquidity risk, operational efficiency had a significant effect on financial performance.

Profitability, measured by Return on Asset (ROA), is a key indicator for assessing the performance and resilience of the banking sector. During the 2019–2023 period, the Indonesian banking sector faced significant pressure from the COVID-19 pandemic, which impacted asset quality and financial performance. This study aims to analyze the simultaneous and partial effects of Non-Performing Loan (NPL), the BI Rate, inflation, Net Interest Margin (NIM), and Capital Adequacy Ratio (CAR) on the ROA of commercial banks in Indonesia. This research employs a quantitative approach using monthly secondary data from 2019 to 2023. The analysis was conducted using Robust Least Squares (RLS) with M-estimation, a Wald test for simultaneous significance, and a z-statistic for partial tests. The results indicate that, simultaneously, the five independent variables have a significant effect on ROA with a significance value of 0,000 and a coefficient of determination of 67,1 percent. Partially, NPL has a significant negative effect on ROA, while NIM, CAR, and inflation have significant positive effects. The BI Rate shows no significant influence. The implications of these findings highlight the managerial importance of strengthening credit risk management to control NPL, enhancing intermediation efficiency to maintain a healthy NIM, and preserving capital adequacy. From a policy perspective, these results justify the continued strengthening of prudential supervision over banks' internal ratios by financial authorities. Furthermore, the insignificance of the BI Rate suggests that the monetary policy transmission to bank profitability is indirect, necessitating a focus on internal factors to maintain the stability of the banking sector.

This study is secondary data sourced from the publication of financial reports and annual reports on the website www.ojk.go.id. Hypothesis results Based on the phenomenon of ROA, NPL, LDR graphs showing fluctuating NPL and CAR results in the 2020-2024 period still show fluctuating results in the 2020-2024 period. The lack of openness, ineffective supervision carried out by the Institution on managers will result in financial manipulation by managers which will later affect the decline in the company's financial performance. Insufficient DKI supervision causes GCG not to run optimally. Weak DD performance is indicated by the absence of openness principles between DD and shareholders. The existence of fraudulent practices, one of which arises from the performance of the KA which is dishonest or not independent.

The objective of this study is to examine and compare the financial performance of Islamic banks and conventional banks in Indonesia during the 2019–2023 period. This research is motivated by the rapid growth of the Islamic banking industry; however, its market share remains relatively small compared to conventional banks. The study evaluates various financial ratio indicators, including Return on Assets (ROA), Net Interest Margin (NIM), Capital Adequacy Ratio (CAR), BOPO, Non-Performing Loans (NPL), and Non-Performing Financing (NPF), using a quantitative approach and comparative method. Data were collected from the annual financial reports of several major banks selected through purposive sampling. The results of the analysis indicate that conventional banks generally outperform in terms of profitability and operational efficiency, as reflected in the ROA and BOPO ratios. On the other hand, Islamic banks demonstrate more stable financing quality and liquidity, as indicated by relatively stable NPF and FDR ratios. These performance differences stem from the distinct operational principles of the two banking systems: interest-based operations for conventional banks and profit-sharing principles for Islamic banks. The study concludes that a more comprehensive evaluation method, integrating both sharia compliance and financial elements, is essential to provide a fair and accurate assessment of bank performance. The findings are expected to be valuable for regulators, academics, and industry practitioners in formulating policies that support a more inclusive and sustainable banking system.

In banking practice, cooperation agreements between banks and developers for providing Kredit Pemilikan Rumah (“KPR”) facilities often incorporate the buy back guarantee scheme as a form of security against the risk of debtor default. This scheme obligates the developer to repurchase the property as collateral in case of a loan default. The buy back guarantee scheme in KPR is essential for banks as a risk mitigation mechanism to ensure the recovery of disbursed funds, reduce the potential for non-performing loans, and provide legal certainty and protection against losses caused by debtor default. Therefore, it is necessary to analyze the legal protection available to banks bound by cooperation agreements for the provision of KPR facilities under the buy back guarantee scheme, taking into account the legal position of the banks and developers, as well as examining legal certainty and dispute resolution mechanisms applicable in cases of loan default.