The Effect of Credit Restructuring, Liquidity, Third-Party Funds, Net Interest Margin on Banking Profitability Before and During the Covid-19 Pandemic

The Covid-19 pandemic has brought about many changes in the landscape of the national banking strategy. This research design uses a quantitative method with explanatory techniques. The data collection technique used purposive sampling with a total sample of 150 samples before and during the Covid-19 pandemic. Data testing and analysis used panel data regression analysis and different tests were carried out. The data analysis and testing show that credit restructuring before the covid-19 pandemic did not profitable. Meanwhile, after the covid-19 pandemic, credit restructuring harmed profitability. Liquidity variables, third-party funds, and net interest margin influenced profitability both before and during the covid-19 pandemic. The other tests show that there are significant differences in the variables of credit restructuring, third-party funds, and profitability before and during the Covid-19 pandemic. On the contrary, there are no significant differences in the liquidity and net interest margin variables either before or after the Covid-19 pandemic.