PENGARUH PERTUMBUHAN KREDIT, NET INTEREST MARGIN, DAN BEBAN OPERASIONAL PENDAPATAN OPERASIONAL TERHADAP CADANGAN KERUGIAN PENURUNAN NILAI DENGAN DANA PIHAK KETIGA SEBAGAI VARIABEL MODERASI

ANNISA SALSABILA, . (2026) PENGARUH PERTUMBUHAN KREDIT, NET INTEREST MARGIN, DAN BEBAN OPERASIONAL PENDAPATAN OPERASIONAL TERHADAP CADANGAN KERUGIAN PENURUNAN NILAI DENGAN DANA PIHAK KETIGA SEBAGAI VARIABEL MODERASI. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh variabel independen terhadap variabel dependen, yaitu pertumbuhan kredit, net interest margin, dan beban operasional pendapatan operasional terhadap cadangan kerugian penurunan nilai dengan dana pihak ketiga sebagai variabel moderasi selama periode 2020-2023. Pengumpulan data berupa data sekunder dan menggunakan teknik purposive sampling dengan beberapa ketentuan kriteria pengambilan sampel sehingga didapatkan sampel penelitian sejumlah 42 bank konvensional yang terdaftar di Bursa Efek Indonesia (BEI) dengan jumlah 168 observasi. Model penelitian menggunakan analisis regresi data panel dengan pendekatan model Fixed Effect Model (FEM) dan menggunakan uji moderasi Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa pertumbuhan kredit berpengaruh positif terhadap cadangan kerugian penurunan nilai, net interest margin berpengaruh negatif terhadap cadangan kerugian penurunan nilai, beban operasional pendapatan operasional berpengaruh positif terhadap cadangan kerugian penurunan nilai, serta dana pihak ketiga selaku variabel moderasi dapat memoderasi masing-masing pengaruh pertumbuhan kredit, net interest margin, dan beban operasional pendapatan operasional terhadap cadangan kerugian penurunan nilai. ***** This study was conducted to examine the effect of the independent variables on the dependent variable, namely the influence of credit growth, net interest margin, and the operating expenses to operating income ratio on allowance for impairment losses, with third-party funds as a moderating variable, during the period 2020-2023. Data were collected in the form of secondary data using a purposive sampling technique based on several predetermined sampling criteria, resulting in a research sample of 42 conventional banks listed on the Indonesia Stock Exchange (IDX), resulting in 168 observations. The research model employs panel data regression analysis using the Fixed Effect Model (FEM) approach and Moderated Regression Analysis (MRA) to test the moderating effect. The results of this study indicate that credit growth has a positive effect on allowance for impairment losses, net interest margin has a negative effect on allowance for impairment losses, and the operating expenses to operating income ratio has a positive effect on allowance for impairment losses. Furthermore, third-party funds, as the moderating variable, are able to moderate the respective effects of credit growth, net interest margin, and the operating expenses to operating income ratio on allowance for impairment losses.

Item Type:	Thesis (Sarjana)
Additional Information:	1) Prof. Dr. Gatot Nazir Ahmad, M.Si.; 2) Andy, M.M.
Subjects:	Manajemen > Manajemen , Business
Divisions:	FE > S1 Manajemen
Depositing User:	Annisa Salsabila .
Date Deposited:	24 Aug 2026 01:12
Last Modified:	24 Aug 2026 01:12
URI:	http://repository.unj.ac.id/id/eprint/72999

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