Peran Good Corporate Governance Memoderasi Pengaruh LDR dan Loan Growth terhadap Risiko Kredit Bank Publik Indonesia

Authors

  • Ayu Rinita Universitas Tanjungpura
  • Wendy Wendy Universitas Tanjungpura
  • Erna Listiana Universitas Tanjungpura
  • Mustaruddin Mustaruddin Universitas Tanjungpura
  • Uray Ndaru Mustika Universitas Tanjungpura

DOI:

https://doi.org/10.35870/jemsi.v12i5.6931

Keywords:

Loan to Deposit Ratio (LDR), Loan Growth, Non-Performing Loan (NPL), Good Corporate Governance (GCG), Banking

Abstract

Banks play a strategic economic role through credit distribution, yet this activity entails risk exposure represented by the NPL indicator. This study aims to examine the impact of the Loan-to-Deposit Ratio (LDR) and loan growth on non-performing loans (NPLs), as well as the role of good corporate governance (GCG) as a moderating variable in this relationship among Indonesian public banks during the 2020–2024 period. Using panel data regression and Moderated Regression Analysis, results indicate that LDR significantly increases NPL, whereas loan growth significantly reduces it. These findings suggest that liquidity pressure heightens credit risk, while well-managed credit expansion mitigates it. GCG functions as a quasi-moderator, amplifying both LDR’s positive effect and loan growth’s negative effect on NPL. This confirms that robust internal governance enhances risk transparency and accountability. Practically, banks must balance intermediation targets with stringent underwriting standards. Regulators and management are advised to strengthen GCG frameworks to ensure long-term credit portfolio stability. This study provides valuable empirical contributions to banking risk management literature during economic recovery.

 

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Author Biographies

  • Ayu Rinita, Universitas Tanjungpura

    Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura, Pontianak, Indonesia.

  • Wendy Wendy, Universitas Tanjungpura

    Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura, Pontianak, Indonesia.

  • Erna Listiana, Universitas Tanjungpura

    Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura, Pontianak, Indonesia.

  • Mustaruddin Mustaruddin, Universitas Tanjungpura

    Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura, Pontianak, Indonesia.

  • Uray Ndaru Mustika, Universitas Tanjungpura

    Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura, Pontianak, Indonesia.

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Published

2026-10-01

Issue

Vol. 12 No. 5 (2026): Oktober 2026

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Articles

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Copyright (c) 2026 Ayu Rinita, Wendy Wendy, Erna Listiana, Mustaruddin Mustaruddin, Uray Ndaru Mustika

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How to Cite

Rinita, A., Wendy, W., Listiana, E., Mustaruddin, M., & Mustika, U. N. (2026). Peran Good Corporate Governance Memoderasi Pengaruh LDR dan Loan Growth terhadap Risiko Kredit Bank Publik Indonesia. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 12(5), 4301-4310. https://doi.org/10.35870/jemsi.v12i5.6931

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