Pengaruh Non Performing Loan, Loan To Deposit Ratio dan Operational Efficiency Ratio terhadap Financial Distress pada Perusahaan Sektor Perbankan di Bursa Efek Indonesia Tahun 2021-2023

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), dan Operational Efficiency Ratio (OER) terhadap Financial Distress pada perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia tahun 2021-2023. Data dalam penelitian ini berupa data sekunder yang diperoleh dari laporan keuangan perusahaan dengan teknik purposive sampling, sehingga didapat 38 perusahaan dari populasi 47 perusahaan. Pengumpulan data dilakukan melalui dokumentasi dari annual report dan laporan keuangan, sedangkan analisis menggunakan regresi linier berganda. NPL tidak berpengaruh dan tidak signifikan terhadap financial distress. LDR berpengaruh negatif dan signifikan terhadap financial distress. OER berpengaruh secara negatif dan signifikan terhadap financial distress. Saran untuk penelitian selanjutnya diharapkan untuk menambah variabel-variabel serta proksi lain dalam model penelitian sehingga mampu memberikan gambaran variasi lain lagi dalam financial distress. This study aims to analyze the effect of Non-Performing Loans (NPL), Loan-to-Deposit Ratio (LDR), and Operational Efficiency Ratio (OER) on Financial Distress in banking sector companies listed on the Indonesia Stock Exchange in 2021-2023. The data in this study are secondary data obtained from company financial reports using a purposive sampling technique, resulting in 38 companies from a population of 47 companies. Data collection was carried out through documentation from annual reports and financial statements, while analysis used multiple linear regression. NPL has no and insignificant effect on Financial Distress. LDR has a negative and significant effect on Financial Distress. OER has a negative and significant effect on Financial Distress. Suggestions for further research are expected to add other variables and proxies to the research model to be able to provide a picture of other variations in Financial Distress.