CD Tesis

Likuiditas Dan Non Performing Loan (NPL) Dalam Perspektif Restrukturisasi Kredit

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The banking industry plays an important role for economic development as
a Financial Intermediary or intermediary for parties who have excess funds with
those who need funds. Banking problems in Indonesia were partly caused by the
depreciation of the rupiah, an increase in interest rates on Bank Indonesia
Certificates (SBI), which led to an increase in non-performing loans. The beginning
of 2020 was shocked by the emergence of the COVID-19 virus which had an impact
on the health, education, social, economic and banking sectors. Banking in
Indonesia is one of those affected by the COVID-19 virus pandemic. The existence
of this virus has disrupted banking financial stability, including banking credit, with
the impact of various sectors that can weaken the economy during a pandemic,
many customers are unable to pay debts which can increase the value of nonperforming
loans or Non-Performing Loans (NPL) for a bank which can harm the
bank. , the higher the Non Performing Loan (NPL) of a bank, the higher the credit
arrears which has an impact on decreasing the Bank's income. Conversely, the
lower the NPL value of a bank, the better the bank's performance in managing nonperforming
credit risk. The existence of this NPL ratio can be used as a control tool
or bank evaluation material to maintain business activities.
To reduce the value of Non-Performing Loans (NPL) this can be done by
implementing POJK No.17/POJK.03/2021 regarding Liquidity, namely reducing
the minimum limit of Liquidity Coverage Ratio (LCR) and Net Stable Funding Ratio
(NSFR) for Conventional Commercial Banks from 100 % to 85% and Temporary
Elimination of the obligation to fulfill Capital Conversation Buffer (CCB) for
Conventional Commercial Banks and Private Commercial Banks of 2.5% of Risk
Weighted Assets (RWA). In addition, to overcome this, the Government issued
Government Regulation No. 23 of 2020 concerning National Economic Recovery
which includes the provision of credit restructuring. Bank Indonesia makes efforts
to mitigate risk by providing regulatory stimulus in order to maintain banking
stability in the form of financing relaxation policies or relief in customer financing
installments. Increased credit risk has the potential to disrupt banking performance
and financial stability which can affect economic growth so that countercyclical
policies are needed. The purpose of this research is to examine and analyze the
effect of Liquidity Coverage Ratio (LCR), Net Stable Funding Ratio (NSFR) and
Capital Conservation Buffer ( CCB) on Non Performing Loans (NPL) as well as to
test and analyze Restructuring to moderate the Effect of Liquidity Coverage Ratio
(LCR), Net Stable Funding Ratio (NSFR) and Capital Conservation Buffer (CCB)
on Non Performing Loans (NPL).
The theory used in this research is Public Interest Theory, Compliance
Theory and Revenue Anticipation Theory. The sampling technique in this study was
a purposive sampling method with the criteria (1) Banking companies listed on the
Indonesia Stock Exchange during the 2018-2021 research period (2) Banking
companies included in Conventional Commercial Banks listed on the Indonesia
Stock Exchange during the 2018-2021 period 2021. Based on these criteria, the
xv
number of samples in this study were 20 companies. This study uses a quantitative
approach with statistical calculations through the SPSS 23 program. Using the
Multiple Linear Regression Analysis (MRA) method.
The results of this study indicate that the Liquidity Coverage Ratio (LCR)
and Net Stable Funding Ratio (NSFR) have an effect on Non-Performing Loans
(NPL), meaning that an increase in LCR and NSFR values can reduce NPL values,
Capital Conservation Buffer (CCB) does not affect Non-Performing Loans. (NPL)
means that the existence of a CCB cannot reduce the value of NPL, Credit
Restructuring moderates the effect of Liquidity Coverage Ratio (LCR) and on Non
Performing Loans (NPL) indicating that the implementation of Credit
Restructuring causes an increase in the value of LCR and is followed by a decrease
in the value of NPL which is moderated by Restructuring Credit, Credit
Restructuring does not moderate the effect of Net Stable Funding Ratio (NSFR) and
Capital Conservation Buffer (CCB) on Non Performing Loans (NPL), meaning that
Restructuring does not weaken or strengthen the effect of NSFR and CCB on NPL.
The application of LCR and credit restructuring in banking companies can help
control credit and overcome non-performing loans. This research is expected to
help companies to always implement Financial Services Authority Regulations,
Bank Indonesia Regulations and Government Regulations to optimize banking
financial performance and to be able to contribute ideas that can become a
benchmark for investors and potential investors to be wiser in choosing
investments.
Keywords: Liquidity Coverage Ratio, Net Stable Funding Ratio, Capital
Conservation Buffer, Credit Restructuring

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1910247010

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1910247010

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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