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Journal : ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING

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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 A. O, Irna Urba Abdul Haris AHMAD NUR TAUFIQURRAHMAN Andrayanie, Vera Antori, Wahyu Any Kurniawati, Any ARI KURNIAWAN ASHRI, RIZKI HALLIFAH Baiti, Siti Nur Bintang Athaariq Candra, Andel Hopi Darmuji, Darmuji Fauzia, Ocha Yozi Firmansyah, Ilham Fredy Fransisko HADIYANI, SUSAN Handayani, Dwi Retno Hartono, Octavian Herawati, Aliyah Heriyanto Heriyanto Hilda Porawati Idris, Mahmud Ilmi, Irfan Iqsanudin, Andika Irfan Hafizh Jennifer Jennifer Juwita, Dessi M. Yogi Riyantama Isjoni MANDAKU, EKBERTH Mazwan Mazwan Meilano, Rezagi Milano, Rezagi Nugraha, Ridwan Maulana Nursupian, Nursupian Pardede, Timbul PARIDA, UPI Pusparani, Desti Ramadhani, Ikbal Ramahdania, Shabira Luna RAMLIN AHMAD Reviana, Riska Rhomiko Riska Reviana Saputra , Muhammad Hadi Saputra, Muhammad Hadi Saragih, Ayu My Lestari Sartika, Ikah Setia Budi, Bagus Sicilia, Asha Grace Sigit Kurniawan Silaban, Merri siti wulandari SOFIAH KS, SOFIAH KS Sugandi, Safrih Suwantono, Edwin Suyitno, Edi SYAEFUDIN, ADIN Triana, Helza WAHYUDI, HARUN WARDHANI, PRATIWI CAHYA Yeni Suryani Yulia Susanti, Yulia Zalihin, Zalihin