ANALISIS NON PERFORMING LOAN TERHADAP CAPITAL ADEQUACY RATIO PADA PT BCA Tbk

Evelyn Angelia  Simanjuntak; Cindy Tania  Aurelya Zai; Elisabet Sihol  Nauli Sinaga; Cristin Erni Juliani  Silitonga; Ibrani Natasya  Sitompul; Christnova  Hasugian; Hamonangan  Siallagan

doi:10.35446/akuntansikompetif.v8i1.2036

Authors

Evelyn Angelia Simanjuntak Fakultas Ekonomi dan Bisnis, Universitas HKBP Nommensen
Cindy Tania Aurelya Zai Fakultas Ekonomi dan Bisnis, Universitas HKBP Nommensen
Elisabet Sihol Nauli Sinaga Fakultas Ekonomi dan Bisnis, Universitas HKBP Nommensen
Cristin Erni Juliani Silitonga Fakultas Ekonomi dan Bisnis, Universitas HKBP Nommensen
Ibrani Natasya Sitompul Fakultas Ekonomi dan Bisnis, Universitas HKBP Nommensen
Christnova Hasugian Fakultas Ekonomi dan Bisnis, Universitas HKBP Nommensen
Hamonangan Siallagan Fakultas Ekonomi dan Bisnis, Universitas HKBP Nommensen

DOI:

https://doi.org/10.35446/akuntansikompetif.v8i1.2036

Abstract

This study aims to analyze the relationship between Non-Performing Loan (NPL) and Capital Adequacy Ratio (CAR) at PT Bank Central Asia Tbk (BCA). NPL is an indicator of non-performing loans that reflect credit risk in banking, while CAR reflects the adequacy of capital in bearing financial risks. The results showed that there is a negative relationship between NPL and CAR with a correlation coefficient of -0.520, although it is not statistically significant with a significance value of 0.652 (>0.05). In addition, the coefficient of determination analysis shows that NPL contributes 27.04% to changes in CAR, while the rest is influenced by other factors not examined in this study. This study provides insights for bank management and regulators in improving credit risk management strategies to maintain national banking stability.