Tujuan riset adalah untuk melihat apakah capital adequacy ratio, loan to asset net interest margin, inflasi, dan BI rate berpengaruh pada nilai non preforming loan. Data yang diambil berasal dari data sekunder dalam kurun waktu 3 tahun. Metode purposive sampling sebagai teknik pengambilan sampel dengan perusahaan subsektor perbankan masuk kategori KBMI III BEI. Dari seluruh rangkaian penelitian...

We examine how the properties of equity analysts’ bank loan loss provision forecasts differ with provision timeliness. We find that the accuracy of analyst provision forecasts relative to time-series provision forecasts is more pronounced for banks with more timely loan loss provisions. Consistent with the greater accuracy of analysts’ provision forecast for timely banks, we find that, controll...

Zusammenfassung Non-performing loans (NPL), commonly referred to as in arrears for at least 90 days, have continuously been characterized the top priority of European Central Bank (ECB) and continue attract central attention (ECB, 2018a,b). With outbreak debt crisis, quality banks’ assets had deteriorated a manner that, despite robust economic recovery variety regulatory efforts, NPL still toda...