Pengaruh Internet Banking, Non Performing Loan (NPL), dan Ukuran Perusahaan terhadap Profitabilitas Perbankan

Nolania Cristy Gusmao Piedade; Lely Indriaty; Maryati Rahayu; Bida Sari

Nolania Cristy Gusmao Piedade Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Persada Indonesia Y.A.I, Jakarta
Lely Indriaty Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Persada Indonesia Y.A.I, Jakarta
Maryati Rahayu Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Persada Indonesia Y.A.I, Jakarta
Bida Sari Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Persada Indonesia Y.A.I, Jakarta

Keywords: Internet Banking, Non Performing Loan (NPL), Company Size and Profitability

Abstract

This research aims to analyze the effects of Internet Banking, Non Performing Loan (NPL), and
Firm Size on Profitability among banking companies listed on the Indonesia Stock Exchange
(IDX) for the period 2021–2024. The research method used is a quantitative method with an
associative approach. The study population consists of 47 banking companies listed on the
Indonesia Stock Exchange (IDX). Sampling was conducted using purposive sampling, resulting
in 10 companies that met the research criteria, with a total of 40 observations during the 2021–
2024 period. The data used were secondary data obtained from the banking companies’ annual
financial reports. Data analysis was conducted using panel data regression with the EViews
software, including descriptive statistics, panel data regression model selection, tests of classical
assumptions, partial tests (t-tests), simultaneous tests (F-tests), and tests of the coefficient of
determination (R²). The results of the study indicate that Internet Banking has a negative and
significant effect on profitability, Non-Performing Loans (NPL) have a negative and significant
effect on profitability, and Firm Size has a positive and significant effect on profitability Simultaneously, Internet Banking, Non Performing Loan (NPL), and Firm Size have a
significant effect on the profitability of banking companies listed on the Indonesia Stock
Exchange for the 2021–2024 period.

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