PENGARUH AKUNTABILITAS KREDIT TERHADAP KINERJA KEUANGAN BANK PEREKONOMIAN RAKYAT DENGAN PERAN MODERASI NON-PERFORMING LOAN

Oktavia Marpaung; Adrian Adrian; Okta Vinanda Nala; Devia Febriana  Safitri

doi:10.34127/jrlab.v14i3.1939

Authors

Oktavia Marpaung Sekolah Tinggi Ilmu Ekonomi Jayakarta
Adrian Sekolah Tinggi Ilmu Ekonomi Jayakarta
Okta Vinanda Nala Sekolah Tinggi Ilmu Ekonomi Jayakarta
Devia Febriana Safitri Sekolah Tinggi Ilmu Ekonomi Jayakarta

DOI:

https://doi.org/10.34127/jrlab.v14i3.1939

Keywords:

Credit Accountability, Non-Performing Loan, Financial Performance, Moderation, Rural Banks (BPR)

Abstract

This study aims to analyze the effect of credit accountability on the financial performance of Rural Banks (Bank Perekonomian Rakyat-BPR) and to examine the role of Non-Performing Loans (NPL) as a moderating variable. Employing a quantitative approach and the Partial Least Squares Structural Equation Modeling (PLS-SEM) method, this study utilizes primary data collected through questionnaires as well as secondary data obtained from BPR financial statements. The results indicate that neither credit accountability nor NPL has a significant direct effect on financial performance as measured by Return on Assets (ROA). However, NPL is proven to significantly moderate the relationship between credit accountability and ROA with a negative direction. This implies that the positive influence of accountability on financial performance weakens when the level of NPL is high. These findings highlight that the effectiveness of credit accountability is highly contextual and largely dependent on the quality of the managed loan portfolio. Practically, strengthening credit governance in BPR must be accompanied by systematic risk control strategies to achieve optimal financial performance. Theoretically, this study contributes to the development of a situational-based approach in microfinance governance.

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