Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2022)

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Comparison of Non-Performing Loans Before and During Covid-19 at Traditional Commercial Banks in Indonesia that are registered with the Financial Services Authority

Authors
Rulyanti Susi Wardhani1, *, Amrizah Kamaluddin2, Nizwan Zukhri1, Anggraeni Yunita1, Suci Suci1
1Faculty of Accountancy, Universitas Bangka Belitung, Balunijuk, Bangka Belitung, Indonesia
2Faculty of Accountancy, Universiti Teknologi MARA Selangor Branch, Puncak Alam Campus, Kuala Selangor, Malaysia
*Corresponding author. Email: rulyantiwardhani67@gmail.com
Corresponding Author
Rulyanti Susi Wardhani
Available Online 16 September 2025.
DOI
10.2991/978-94-6463-839-4_2How to use a DOI?
Keywords
Covid-19; Credit; Non-Performing Loan; Conventional Commercial Bank
Abstract

During the Covid-19 period, banks tried to carry out their intermediation function by optimally distributing credit, impacting non-performing loans’ risk. This study aimed to examine and analyze the differences in non-performing loans before Covid-19 (2018-2019) and during Covid-19 (2020-2021). The study’s sample comprises conventional commercial banks registered with the Financial Services Authority. For the case in this study, intentional sampling was used to collect data from up to 12 banks. The analytical approach employs a paired sample t-test and is comparative analytical. The study results demonstrate substantial changes in non-performing loans between before and during Covid-19, demonstrating that the Covid-19 pandemic influences the likelihood of non-performing loans.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
16 September 2025
ISBN
978-94-6463-839-4
ISSN
2352-5428
DOI
10.2991/978-94-6463-839-4_2How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Rulyanti Susi Wardhani
AU  - Amrizah Kamaluddin
AU  - Nizwan Zukhri
AU  - Anggraeni Yunita
AU  - Suci Suci
PY  - 2025
DA  - 2025/09/16
TI  - Comparison of Non-Performing Loans Before and During Covid-19 at Traditional Commercial Banks in Indonesia that are registered with the Financial Services Authority
BT  - Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2022)
PB  - Atlantis Press
SP  - 7
EP  - 16
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-839-4_2
DO  - 10.2991/978-94-6463-839-4_2
ID  - Wardhani2025
ER  -