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Journal : ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING

Analisis Financial Sustainability dengan Size Sebagai Moderasi Pada Sektor Keuangan yang Terdaftar di BEI Jennifer, Jennifer; Tanto, Tanto
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i2.2616

Abstract

Banking financial sustainability is a vital indicator in maintaining the stability of the national financial system, especially amid global economic dynamics. This study investigates the effect of BOPO, NIM, and LDR on the Financial Sustainability Ratio (FSR) by taking into account bank size as a moderating variable. This study focuses on 33 banks listed on the Indonesia Stock Exchange (IDX) that consistently recorded profits during the 2020–2024 period, resulting in 165 annual observations. Secondary data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) assisted by SPSS 26. The results show that BOPO produces a significance value of 0.000<0.05, which has a significant negative effect on FSR, NIM with a significance value of 0.000<0.05, which has a significant positive effect, while LDR with a significant result of 0.195>0.05, which means that LDR has no effect. Size was proven to moderate the relationship between BOPO, NIM, and LDR with FSR, where the significance results of BOPO 0.011, NIM 0.014, and LDR 0.000 were smaller than 0.05, indicating that the operational scale can strengthen or weaken the influence of core financial variables on sustainability. These findings reinforce that cost efficiency, interest income optimization, and asset capacity are strategic synergies in maintaining long-term financial sustainability.
Co-Authors Ade Kusmana Adeline, Ivonne Adi, Antonius Aidil Putra Andrianus, Lian Angelica, Jecelyn Angelica, Katty Angelina Angelina Angelina Angelina Anisah, Febri Nurul Anita Anita Annisa, Delfia Ardiyanti, Windy Ariawan Gunadi Arif Arif Asri, Dhita Hafizha Azarine Sidqi Najla Bibiana Widyawati Lay Bravo, Christiandinata Tjandra Carrie, Kelvin Cen, Winnie Chai, Evelyn Christian, Natalis CINDY CINDY Claudia, Evelyn Cristabella, Nadya Davis, Russel Derista, Fanny Derry, Felix Devina Rahmadayanthi Suhendri Dewi Febriyanti Edly, Jenny Egnes, Egnes Ekawati, Sanny Erika Erika EVELYN EVELYN Fahlezi, Renza Fianjeli, Fifi Frederica, Vivian Ghina Azaria Shalda Gunawan, Burhan Gusrina Fauziah Harris Kristanto Hartanto, Yudi Herry Windawaty Heryanto Heryanto Hummerson, Laureen Aurora Hwian Christianto Iskandar Itan, Iskandar Jasmine, Florentina Jocelyn Theophilia Juliandi Sahputra Kartono, Rico Kelvin Kelvin Latersia Br Gurusinga Laulita, Nasar Buntu Maulana, Azhar Mawazinal Khisti Meilyanti, Meilyanti Meiviana, Meiviana Melvin Tioris Moody Rizqy Syailendra Putra Muhammad Donal Mon Natashya Aurellia R Oktavina, Oktavina Ouda Teda Ena Paramitha, Chintya Lie Permata, Stella Prayogo, Enny Purwata, Raymond Sebastian Rahman, Joviki Rico Kartono Roy Akur Pandapotan, Roy Akur Samantha, Yemima Destaliza Saryatmo, Mohammad Agung Seftiando Tehira Ago Vijay Selviani, Selviani Serly, Serly Shahan, Akbar Helmie Nur Simarmata, Sarah Nakita Simdy, Vivian Sri Siswati Sriwati Sriwati STELLA STELLA Suhardjo, Iwan Sutiarnoto Sutiarnoto Syarif Hidayat Syawaluddin Syawaluddin Sylvia, Sylvia Tanto Tanto Thai, Calvina Theophilia, Jocelyn Thomas Sumarsan Goh Venny, Venny Vernando, Lovis Warjoto, Renna Eliana Wijaya, Febiola Valentina Winata, Jenry Yacobus Ari Respati, Yacobus Ari Yuswardi yuswardi, Yuswardi Zai, Immanuel