Suku Bunga Kredit, Inflasi, dan Kredit Macet Pada Lembaga Perkreditan Desa
Abstract
Information related to the financial statements of a financial institution is closely related to the detailed amount of credit disbursed, including the value of bad credit as seen from the NPL value. This research aims to obtain empirical evidence of the influence of credit interest rates and inflation on Bad Credit/NPL in Village Credit Institutions (LPD) throughout Badung Regency during the period January 2018 to June 2021. This research uses multiple linear regression analysis techniques. The results of this research show that credit interest rates and inflation have a positive influence on non-performing loans/NPLs. For a financial institution, the higher the credit interest rate offered will result in an increase in the NPL value because the interest burden that must be paid by debtors relatively increases. Likewise, inflation can lead to an increase in overall prices and a weakening of the value of the rupiah, this of course makes it difficult for people to pay their credit installments and leads to LPD credit problems in the form of increasing non-performing loans/NPLs.
Keywords: non-performing loan; credit interest rate; inflation
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References
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Shitundu, J. L., & Luvanda, E. G. (2000). The Effect of Inflation on Economic Growth in Tanzania. African Journal of Finance and Management, 9(1).
Sinaga, J. S., Muda, I., & Silalahi, A. S. (2020). The effect of BI rate, exchange rate, inflation and third party fund (DPK) on credit distribution and its impact on non performing loan (NPL) on XYZ commercial segment bank. Universal Journal of Accounting and Finance, 8(3), 55–64.
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Bandung: Alfabeta.
Suharna, S. (2020). Pengaruh Inflasi, Bi Rate, Suku Bunga Kredit Umkm Terhadap Non Performing Loan Kredit Umkm Pada Bank Umum. Jurnal Ilmiah Akuntansi Universitas Pamulang, 8(2), 156.
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Wilatini, K. A. D., & Wirakusuma, M. G. (2019). Pengaruh Pengendalian Internal Pada Efisiensi Kredit Di Lembaga Perkreditan Desa (LPD) Se-Kecamatan Sukawati Kabupaten Gianyar. E-Jurnal Akuntansi, 28(2), 874.
Zheng, C., Bhowmik, P. K., & Sarker, N. (2020). Industry-specific and macroeconomic determinants of non-performing loans: A comparative analysis of ARDL and VECM. Sustainability (Switzerland), 12(1).
Bellotti, A., Brigo, D., Gambetti, P., & Vrins, F. (2021). Forecasting recovery rates on non-performing loans with machine learning. International Journal of Forecasting, 37(1), 428–444.
Betz, J., Krüger, S., Kellner, R., & Rösch, D. (2020). Macroeconomic effects and frailties in the resolution of non-performing loans. Journal of Banking and Finance, 112.
Dewi, I. G.A Listika., dan Widhiyani, Ni Luh Sari. (2018). Pengaruh Unsur-Unsur Struktur Pengendalian Intern pada Non-Performing Loan di Lembaga Perkreditan Desa Kota Denpasar. E-Jurnal Akuntansi Universitas Udayana, 25 (1) hal. 406-433.
Dewi, M. D. K., & Suryanawa, I. K. (2015). Pengaruh Tingkat Suku Bunga, Profesi Nasabah Kredit, Efektivitas Badan Pengawas pada Non Performing Loan. E-Jurnal Akuntansi, 13, 779–795.
Fitrah, Muhammad & Luthfiyah. (2017). Metodologi Penelitian (Penelitian Kuantitatif), Tindakan Kelas, & Studi Kasus). Jawa Barat: CV Jejak.
Fitria Zamri, Yati. Handajani, Lilik. Rifai, A. et al. (2020). Analysis Factors Affecting Non Performing Loan at Rural Bank in West Nusa Tenggara. E-Jurnal Akuntansi, 30(4), 815–827.
Francis, Jennifer, & Schipper, Katherine. (1999). Have Financial Statements Lost Their Relevance?. Journal Accounting Research 37(2)
Ghozali, Imam. (2016). Aplikasi Analisis Multivariate dengan Program IBM SPSS2. Edisi 8. Semarang: Badan Penerbit Universitas Diponegoro.
Hardiyanti, S. E., & Aziz, L. H. (2021). The case of COVID-19 impact on the level of non-performing loans of conventional commercial banks in Indonesia. Banks and Bank Systems, 16(1), 62–68.
Irwan, I., & Rimawan, M. (2020). Analisis Non Performing Loan pada PT Panin Bank Tbk. Owner (Riset Dan Jurnal Akuntansi), 4(2), 330.
Karadima, M., & Louri, H. (2021). Economic policy uncertainty and non-performing loans: The moderating role of bank concentration. Finance Research Letters, 38(November 2019), 101458.
Kilik Depren, S., & Kartal, M. T. (2020). Prediction on the volume of non-performing loans in Turkey using multivariate adaptive regression splines approach. International Journal of Finance and Economics, January, 1–11.
Kumar, R. R., Stauvermann, P. J., Patel, A., & Prasad, S. (2018). Determinants of non-performing loans in small developing economies : a case of Fiji ’ s banking sector. Accounting Research Journal, 31(2), 192–213.
Kuswanto, Randy. (2020). Relevansi Nilai dan Kemungkinan Deteriorasi: Kajian Literatur Sistematik. Jurnal Bina Akuntansi, 7(1), 107-123.
Lestari, I. G. A. O. S. I. (2017). Pengaruh Tingkat Efisiensi, Risiko Kredit, Dan Tingkat Penyaluran Kredit Pada Profitabilitas Lembaga Perkreditan Desa (LPD). E-Jurnal Akuntansi Universitas Udayana, 19(2), 1661–1690. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/29778
Lubis, D. D., & Mulyana, B. (2021). The Macroeconomic Effects on Non-Performing Loan and its Implication on Allowance for Impairment Losses. Journal of Economics, Finance and Accounting Studies, 3(2), 13–22.
Mulya, A. P., & Rahadi, R. A. (2021). Analysis of Restructuring Credit for Commercial Segment (Case Study: Commercial Risk Bandung – Bank Horizon). International Journal of Accounting, Finance and Business (IJAFB), 6(32), 36–44.
Murphy, Chris B. (2020). Loan to deposit ratio (LDR). Corporate Finance & Accounting, 5, 8. https://www.investopedia.com/terms/l/loan-to-deposit-ratio.asp \
Noya, V., Saerang, D., & Rondonuwu, S. (2017). PENGARUH SUKU BUNGA KREDIT, KUALITAS AKTIVA PRODUKTIF, DAN NON PERFORMING LOAN TERHADAP PERTUMBUHAN LABA (Studi Kasus Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia). Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 5(2), 373–382.
Ozili, P. K. (2020). Non-performing loans in European systemic and non-systemic banks. Journal of Financial Economic Policy, 12(3), 409–424.
Prasanth, S., Nivetha, P., Ramapriya, M., & Sudhamathi, S. (2020). Factors affecting non performing loan in India. International Journal of Scientific and Technology Research, 9(1), 1654–1657.
Roza Linda, Mutia., Megawati, & Deflinawati. (2015). Pengaruh Inflasi, Kurs, dan Tingkat Suku Bunga terhadap Non-Performing Loan pada PT. Bank Tabungan Negara (Persero) Tbk Cabang Padang. Journal of Economic and Economic Education, 3(2), 137-145
Rubio, J. (2019). Higgs Inflation. Frontiers in Astronomy and Space Sciences, 5(January), 1–19.
Shitundu, J. L., & Luvanda, E. G. (2000). The Effect of Inflation on Economic Growth in Tanzania. African Journal of Finance and Management, 9(1).
Sinaga, J. S., Muda, I., & Silalahi, A. S. (2020). The effect of BI rate, exchange rate, inflation and third party fund (DPK) on credit distribution and its impact on non performing loan (NPL) on XYZ commercial segment bank. Universal Journal of Accounting and Finance, 8(3), 55–64.
Staehr, K., & Uusküla, L. (2021). Macroeconomic and macro-financial factors as leading indicators of non-performing loans: Evidence from the EU countries. Journal of Economic Studies, 48(3), 720–740. https://doi.org/10.1108/JES-03-2019-0107
Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif, dan R&D.
Bandung: Alfabeta.
Suharna, S. (2020). Pengaruh Inflasi, Bi Rate, Suku Bunga Kredit Umkm Terhadap Non Performing Loan Kredit Umkm Pada Bank Umum. Jurnal Ilmiah Akuntansi Universitas Pamulang, 8(2), 156.
Tangngisalu, J., Hasanuddin, R., Hala, Y., Nurlina, N., & Syahrul, S. (2020). Effect of CAR and NPL on ROA: Empirical study in Indonesia Banks. Journal of Asian Finance, Economics and Business, 7(6), 9–18.
Tiwu, M. I. H. (2020). Pengaruh Pandemic Covid 19 Terhadap Npl Bank Perkreditan Rakyat Di Indonesia. Jurnal Akuntansi: Transparansi Dan Akuntabilitas, 8(2), 79–87.
Wilatini, K. A. D., & Wirakusuma, M. G. (2019). Pengaruh Pengendalian Internal Pada Efisiensi Kredit Di Lembaga Perkreditan Desa (LPD) Se-Kecamatan Sukawati Kabupaten Gianyar. E-Jurnal Akuntansi, 28(2), 874.
Zheng, C., Bhowmik, P. K., & Sarker, N. (2020). Industry-specific and macroeconomic determinants of non-performing loans: A comparative analysis of ARDL and VECM. Sustainability (Switzerland), 12(1).
Published
2023-01-18
How to Cite
BERLIANA, Indah; WIRAKUSUMA, Made Gede.
Suku Bunga Kredit, Inflasi, dan Kredit Macet Pada Lembaga Perkreditan Desa.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 10, p. 2700-2712, jan. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/86370>. Date accessed: 02 nov. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i10.p12.
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