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All Journal Journal of Economics, Entrepreneurship, Management Business and Accounting
Lula Muztahidah
Universitas Islam Negeri Maulana Malik Ibrahim Malang, Indonesia
Economics, Econometrics & Finance

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Does Size Matter? How Bank Size Moderates Liquidity Risk and Credit Risk on Bank Profitability Lula Muztahidah; Maretha Ika Prajawati
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 5 (2026): Volume 4, Issue 5, September 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i5.1297

Abstract

Objective – The objective of this study is to analyze the effect of liquidity risk and credit risk on bank profitability, with bank size as a moderator variable, among conventional banks listed on the Indonesia Stock Exchange during the 2020–2024 period, encompassing both the COVID-19 pandemic and the subsequent recovery phase. Design/Methodology/Approach – This quantitative study uses panel data from 42 conventional banks listed on the Indonesia Stock Exchange as the research sample. The sampling technique employed was purposive sampling, along with Moderated Regression Analysis, with the Fixed Effects Model (FEM) selected as the best model. Findings/Results – Bank profitability is not significantly affected by liquidity risk (LDR), and credit risk (NPL) also has no significant effect on bank profitability during the 2020-2024 period, spanning the COVID-19 pandemic and post-pandemic recovery phase. Bank size has a positive and significant effect on bank profitability. However, it was not found to significantly moderate the relationship between either liquidity risk or credit risk and bank profitability. Originality/Value – This study presents empirical evidence on the direct impact of bank size on profitability and tests its moderating role in the relationships between liquidity risk and credit risk and profitability, while also confirming the limited role of bank size as a risk mitigation factor during the pandemic and post-pandemic recovery period, namely 2020-2024, in the Indonesian banking sector.
Co-Authors Maretha Ika Prajawati