Denanti, Annisa (2025) Pengaruh Pengungkapan Sustainability Report, Profitabilitas, dan Likuiditas Terhadap Non Performing Loan Dengan BI Rate Sebagai Variabel Pemoderasi (Studi Kasus Sub Sektor Perbankan di Bursa Efek Indonesia Tahun 2018-2023). S2 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan sustainability report, profitabilitas, dan likuiditas terhadap non-performing loan (NPL) dengan BI Rate sebagai variabel pemoderasi pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018–2023. Pendekatan kuantitatif dengan desain penelitian eksplanatori digunakan dalam penelitian ini. Total populasi pada penelitian ini berjumlah 46 dengan sampel terdiri dari 10 bank yang dipilih menggunakan teknik purposive sampling. Analisis dilakukan dengan regresi data panel menggunakan model moderasi. Hasil penelitian menunjukkan bahwa pengungkapan sustainability report berpengaruh negatif signifikan terhadap NPL, sedangkan profitabilitas dan likuiditas tidak berpengaruh signifikan. BI Rate terbukti memoderasi hubungan antara sustainability report dan profitabilitas terhadap NPL, namun tidak memoderasi pengaruh likuiditas terhadap NPL. Temuan ini memberikan implikasi bahwa keberlanjutan dan kinerja keuangan internal bank sangat penting dalam menurunkan risiko kredit bermasalah, terutama dalam kondisi fluktuasi suku bunga acuan. This study aims to analyze the influence of sustainability report disclosure, profitability, and liquidity on non-performing loans (NPL) with the BI Rate as a moderating variable in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. A quantitative approach with an explanatory research design was employed. The sample consists of 10 banks selected through purposive sampling. Data were analyzed using panel data regression with a moderation model. The results indicate that sustainability report disclosure have a significant negative effect on NPL, while profitability and liquidity shows no significant impact. Furthermore, the BI Rate moderates the relationship between sustainability report and profitability on NPL, but does not moderate the effect of liquidity on NPL. These findings imply that sustainability practices and internal financial performance are crucial in reducing credit risk, especially under fluctuating interest rate conditions.
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55123110049 |
| Uncontrolled Keywords: | Non-Performing Loan, Sustainability Report, Profitabilitas, Likuiditas, BI Rate Non-Performing Loan, Sustainability Report, Profitability, Liquidity, BI Rate |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum |
| Divisions: | Pascasarjana > Magister Manajemen |
| Depositing User: | ARDIFTA DWI AFRIANI |
| Date Deposited: | 04 Apr 2026 01:40 |
| Last Modified: | 04 Apr 2026 01:40 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/101870 |
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