Year: 2015
Type: article
Abstract: This paper analyzes the non-performing loan and its determinant. Using the monthly data of Islamic banks during 2010-2012, this paper found that size and efficiency of the banks do not affect the non-performing loan. On the other hand, GDP and inflation negatively affect the non-performing loan, while the liquidity of the bank positively affects the non-performing loan. The liquidity of also does not mediate the relationship between the size of the bank, their efficiency, the GDP and the inflation to the non-performing loan. Keywords: non-performing loan, liquidity, bank size, efficiency, sobel test, Islamic bank. JEL Classification: C12, G21
Author: Irman Firmansyah
Institution: Siliwangi University
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W2507289891
