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All Journal JSE: Jurnal Sharia Economica
Rina Zahara
Politeknik Negeri Lhokseumawe
Economics, Econometrics & Finance

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PENGARUH LIKUIDITAS DAN SOLVABILITAS TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Rina Zahara; Syawal Harianto; Haris Al Amin
JSE: Jurnal Sharia Economica Vol. 5 No. 4 (2026): Oktober
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/vnt4se39

Abstract

This study aims to analyze the effects of liquidity and solvency on financial performance and examine the role of firm size as a moderating variable in Islamic Commercial Banks listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative approach was employed using secondary data from quarterly financial statements. The sample was selected through purposive sampling, resulting in four Islamic Commercial Banks: Bank Syariah Indonesia, Bank BTPN Syariah, Bank Panin Dubai Syariah, and Bank Aladin Syariah. Data were analyzed using panel data regression and Moderated Regression Analysis (MRA) with EViews 13. Liquidity was measured using the Financing to Deposit Ratio (FDR), solvency using the Debt to Equity Ratio (DER), financial performance using Return on Assets (ROA), and firm size using the natural logarithm of total assets. The results indicate that liquidity has a positive and significant effect on financial performance, whereas solvency has a negative and significant effect on financial performance. Firm size strengthens the effect of liquidity and weakens the negative effect of solvency on financial performance. Simultaneously, all research variables have a significant effect on financial performance. 
Co-Authors Haris Al Amin Syawal Harianto