Pengaruh Likuiditas Terhadap Profitabilitas Dengan Non Performing Loan Sebagai Variabel Mediasi Pada PT Bank Tabungan Negara TBK Tahun 2020 – 2022
DOI:
https://doi.org/10.8844/m6e8ex79Keywords:
likuiditas, profitabilitas, non performing loanAbstract
This study aims to analyze the effect of liquidity on profitability with Non-Performing Loans (NPL) as a mediating variable at PT Bank Tabungan Negara (Persero) Tbk for the 2020–2022 period. Liquidity is proxied by the Loan to Deposit Ratio (LDR) and profitability by Return on Assets (ROA). This study uses a descriptive quantitative approach with secondary data obtained from the company's annual financial reports via the official website of the Indonesia Stock Exchange. Data analysis techniques include descriptive statistical analysis, classical assumption tests, linear regression analysis, and path analysis. The results showed that LDR had no significant effect on NPL (Sig. 0.299 > 0.05). Partially, LDR has a significant and negative effect on ROA (Sig. 0.003 < 0.05), while NPL has no significant effect on ROA (Sig. 0.115 > 0.05). However, based on the direct and indirect effect analysis, the indirect effect of LDR on ROA through NPL (0.043) is greater than its direct effect (-0.495). This indicates that the Non-Performing Loan (NPL) is able to mediate the relationship between the Loan to Deposit Ratio (LDR) and Return on Assets (ROA).
Keywords: Liquidity (Loan to Deposit Ratio), Profitability (Return on Assets), Non-Performing Loan (NPL).
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