Analysis of the Effect of Loan to Deposit Ratio and Non-Performing Loan on Profit Growth at PT Bank Tabungan Negara Tbk

Astia Febrianti; M. Rimawan; Nafisah Nurulrahmatia

doi:10.63922/ijebir.v5i04.4115

Astia Febrianti Study Program of Management, Sekolah Tinggi Ilmu Ekonomi (STIE) Bima
M. Rimawan Study Program of Management, Sekolah Tinggi Ilmu Ekonomi (STIE) Bima
Nafisah Nurulrahmatia Study Program of Management, Sekolah Tinggi Ilmu Ekonomi (STIE) Bima

DOI: https://doi.org/10.63922/ijebir.v5i04.4115

Keywords: Loan to Deposit Ratio (LDR), Non-Performing Loan (NPL), Profit Growth, Banking Performance, Financial Ratios

Abstract

This study aims to analyze the effect of Loan to Deposit Ratio (LDR) and Non-Performing Loan (NPL) on profit growth at PT Bank Tabungan Negara Tbk. The research uses an associative quantitative approach with secondary data obtained from the company's financial statements for the period 2014–2025. The data were analyzed using multiple linear regression with the assistance of SPSS version 22. Classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests, were conducted before hypothesis testing. The results show that partially, Loan to Deposit Ratio (LDR) does not have a significant effect on profit growth, with a significance value of 0.836 (> 0.05). Similarly, Non-Performing Loan (NPL) does not have a significant effect on profit growth, with a significance value of 0.573 (> 0.05). Simultaneously, LDR and NPL also do not have a significant effect on profit growth, as indicated by an F-test significance value of 0.842 (> 0.05). The coefficient of determination (R²) is 0.048, indicating that only 4.8% of profit growth can be explained by LDR and NPL, while the remaining 95.2% is influenced by other factors outside the research model. The study concludes that both LDR and NPL are not significant determinants of profit growth at PT Bank Tabungan Negara Tbk during the research period.

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