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All Journal Jurnal Ilmiah Accusi
Asep Muhamad Nasir
Universitas Ibnu Sina
Economics, Econometrics & Finance

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What Drives Bank Financial Performance? The Role of Liquidity, Leverage, and Asset Efficiency in Indonesian Banking Agus Sutiandi; Ferdila Ferdila; Andi Hidayatul Fadlilah; Asep Muhamad Nasir
Jurnal Ilmiah Accusi Vol. 8 No. 2 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/0sahwq12

Abstract

This study examines the relationships of liquidity, leverage, and asset efficiency with financial performance in five Indonesian listed banks BNI, Mandiri, BRI, BTN, and BCA over 2018-2022 (25 bank-year observations). Using the original multiple linear regression results, liquidity (CR) and asset efficiency (TATO) show positive associations with return on investment (ROI), while leverage (DER) shows a negative association. The joint model is statistically significant in the reported SPSS output. The study contributes a focused comparison between four state-owned banks and one major private bank across the pre-pandemic, pandemic, and recovery periods, bringing together three balance-sheet and activity dimensions in a single empirical framework. For bank managers, the findings underscore the need to balance short-term liquidity, funding structure, and revenue-generating use of assets rather than optimize any ratio in isolation. Because the sample is limited and the design is observational, the results describe sample-specific associations rather than causal effects or the banking industry as a whole
Co-Authors Agus Sutiandi Andi Hidayatul Fadlilah Ferdila Ferdila