PENGARUH MAKROEKONOMI TERHADAP NON-PERFOMING LOAN DAN IMPLIKASINYA PADA CADANGAN KERUGIAN PENURUNAN NILAI (Studi Empiris pada Emiten Bank Devisa Tahun 2011-2019)

LUBIS, DAHRIS DINRO (2021) PENGARUH MAKROEKONOMI TERHADAP NON-PERFOMING LOAN DAN IMPLIKASINYA PADA CADANGAN KERUGIAN PENURUNAN NILAI (Studi Empiris pada Emiten Bank Devisa Tahun 2011-2019). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The change in the calculation method for Allowance for Impairment Losses from FASS 55 to FASS 71 in Indonesia requires banks to consider macroeconomic variables as variables in calculating Allowance for Impairment Losses. The purpose of this study is to analyze the effect of macroeconomic proxied by GDP, inflation, exchange rate, unemployment rate, BI rate, and loan growth on NPL and its implications for Allowance for Impairment Losses. The population in this study were issuers of foreign exchange banks in 2011-2019, with a total sample of 26 issuers of foreign exchange banks. This study uses the panel data regression method to analyze the data. The study results found that macroeconomic variables proxied by GDP, inflation, exchange rates, unemployment rate, BI rate, and loan growth did not significantly affect NPL. In contrast, NPL had a significant effect on Allowance for Impairment Losses. This research implies that banks are expected to improve credit quality management against the effects of macroeconomic fluctuations. As a result, the NPL ratio remains under control and does not increase the burden of Allowance for Impairment Losses. Keywords: NPL, Allowance for Impairment Losses, Macroeconomics, FASS 55, FASS 71 Perubahan metode perhitungan Cadangan Kerugian Penurunan Nilai (CKPN) dari PSAK 55 menjadi PSAK 71 di Indonesia mewajibkan perbankan untuk mempertimbangkan variabel makroekonomi sebagai salah satu variabel dalam perhitungan CKPN. Tujuan dari penelitian ini yaitu menganalisis pengaruh makroekonomi yang diproksikan dengan GDP, inflasi, nilai tukar, unemployment rate, BI rate, dan loan growth pada NPL dan implikasinya terhadap CKPN. Populasi dalam penelitian ini adalah emiten bank devisa di Indonesia tahun 2011-2019, dengan jumlah sampel sebanyak 26 emiten bank devisa. Penelitian ini menggunakan metode regresi data panel untuk menganalisis data. Hasil dari penelitian menemukan bahwasanya variabel makroekonomi yang diproksikan dengan GDP, inflasi, nilai tukar, unemployment rate, BI rate, dan loan growth tidak memiliki pengaruh signifikan terhadap NPL, sedangkan NPL memiliki pengaruh signifikan terhadap CKPN. Implikasi dari penelitian ini adalah perbankan diharapkan dapat meningkatkan pengelolaan kualitas kredit terhadap pengaruh fluktuasi makroekonomi sehingga rasio NPL tetap terkendali dan tidak meningkatkan beban CKPN. Keywords: NPL, CKPN, Makroekonomi, PSAK 55, PSAK 71

Item Type: Thesis (S2)
NIM/NIDN Creators: 55119310021
Uncontrolled Keywords: NPL, CKPN, Makroekonomi, PSAK 55, PSAK 71
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 651 Office Services/Layanan Kantor
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.3 Personnel Management/Manajemen Personalia, Manajemen Sumber Daya Manusia, Manajemen SDM
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.5 Management of Production/Manajemen Produksi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.6 Quality Management/Manajemen Kualitas
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.7 Management of Supplies/Manajemen Persediaan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.8 Marketing, Management of Distribution/Marketing, Manajemen Distribusi
Divisions: Pascasarjana > Magister Manajemen
Depositing User: Dede Muksin Lubis
Date Deposited: 04 Mar 2022 05:59
Last Modified: 01 Jul 2023 06:06
URI: http://repository.mercubuana.ac.id/id/eprint/57102

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