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All Journal Journal of Accounting Science Majalah Ekonomi Jurnal Penamas Adi Buana Jurnal Manajerial BALANCE: Economic, Business, Management and Accounting Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal EduHealth Journal Peqguruang: Conference Series Open Access Health Scientific Journal Journal of Science Instruction and Technology BULETIN BISNIS & MANAJEMEN (BBM) Journal for Quality in Public Health Karya Kesehatan Siwalima EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat Journal Of Health Science Community Journal of Global Research in Public Health Journal of Hospital Management and Services Indonesian Journal of Nutritional Epidemiology and Reproductive Journal for Research in Public Health
Nurdina Nurdina
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Journal : Journal of Accounting Science

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Non-Performing Loans and Operating Expenses Impact on Capital Adequacy Ratio Estiasih, Soffia Pudji; Noerchoidah, Noerchoidah; Nurdina, Nurdina; Putra, Andhika Cahyono
Journal of Accounting Science Vol 8 No 2 (2024): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i2.1840

Abstract

General Background: Banks are pivotal to economic development, serving as financial intermediaries that facilitate capital flow between savers and borrowers. Their financial health is often assessed using ratios like the Capital Adequacy Ratio (CAR), Non-Performing Loans (NPL), and Operating Expenses to Operating Income (OEOI). Specific Background: The CAR indicates a bank's ability to withstand potential losses, making it a critical measure of financial stability. The relationship between NPL, OEOI, and CAR, with Return on Equity (ROE) as a moderating variable, remains underexplored, particularly in the context of Indonesian commercial banks. Knowledge Gap: Previous studies have inadequately addressed how ROE moderates the effects of NPL and OEOI on CAR. Aims: This study aims to examine the interactions between NPL and OEOI on CAR, moderated by ROE, using data from 30 commercial banks listed on the Indonesian Stock Exchange from 2018 to 2020. Results: The findings reveal that NPL significantly negatively impacts CAR, while OEOI's effect is negative but insignificant. ROE moderates the impact of OEOI on CAR significantly but not NPL. Novelty: This study introduces ROE as a moderating variable, providing a nuanced understanding of its differential effects on CAR in the Indonesian banking sector. Implications: The results offer practical insights for bank management to optimize financial performance and contribute theoretically to the literature on banking stability and profitability. These findings can inform future research and decision-making in the financial industry.
Co-Authors Abas, Ibnu Adi Sutrisni Aji Prasetyo, Aji Alfia, Nida Aminundin, Aminundin Andhika Cahyono Putra Aprin Rusmawati Ardhiani, Mutiara Rachma Ariprabowo, Tri Aristha Purwanthari sawitri Assidiq, Muhammad Ati, Felomene Dian Sulistyananing Bayu Adi Bayu Rama Laksono Benny Yoga Satria Byba Melda Suhita Cahyono M. Wijanarko, Dwi Christina Menuk Sri Handayani Edi Sulistyawan Estiasih, Soffia Pudji Ety Diana Sulistyawati Fachrudy Asj’ari Farah Tifanny Aisyah Anindya Putri Fazrin, Intan Ferry Hariawan Firdausia, Yuli Kurnia Fitria, Anjar Resti Hadi Santoso Hari Rachmawati Harli, Kurnia I Made Bagus Dwiarta Indah Ayu Avilia Indarti, Daru Indasah Ira Nurdiana Katmini Kusuma Wardani, Lingga Lestari, Iriyanti Ayu Malairu, Hildegardis Indah R Mayta Sari Dwianggimawati Miranti Moch Munir Rachman Mochamad Mochklas Mohammad Afrizal Miradji MULYADI Munir Rachman Nashrudin Latif Nashrudin Latif Nelsent Oiyan Dimas Karyoto noer choidah Noerchoidah Nur Khalilah Nurwijayanti Nurwijyanti Nurwijyanti Pety Merita Sari Purwasih, Yefi Putri, Nabila Maulidya R Yudi Sidharta Ridha Rachmathiany Sandu Siyoto Sidharta, Yudi Silviana Anggraini Ardya Putri Siti, Patimah Solihin Solihin Sri Rezeki Pettalolo Sugiati Sugiati Suhardiyah, Martha Suharyanto Sukandani, Yuni Syarli, Syarli Titin Susiyanti Tri Ariprabowo Wabula, Irfan Widhayani Puri S Widiar Onny Kurniawan Yessi Irvina Tombokan Yoga Satria , Benny Yuliani Ningsih Yuly Periostiawati Yuly Peristiowati