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All Journal Jurnal Ekonomi, Manajemen, Akuntansi Optimal: Jurnal Ekonomi dan Manajemen
Christina Fransiska
Universitas Palangkaraya
Economics, Econometrics & Finance Social Sciences

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Pengaruh Risiko Kredit dan Likuiditas terhadap Stabilitas Perbankan dengan Capital Buffer Sebagai Variabel Moderasi Pada Bank Terdaftar di BEI Tahun 2020-2024 Dimas Richard; Christina Fransiska; Theresia Mentari
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 6: September 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i6.18293

Abstract

Penelitian ini menganalisis pengaruh risiko kredit dan risiko likuiditas terhadap stabilitas keuangan perbankan pada bank yang terdaftar di Bursa Efek Indonesia periode 2020–2024 dengan capital buffer sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif melalui regresi data panel, Random Effect Model, dan Moderated Regression Analysis. Sampel penelitian terdiri dari 47 bank yang memenuhi kriteria penelitian. Hasil penelitian menunjukkan bahwa risiko kredit berpengaruh negatif dan signifikan terhadap stabilitas keuangan, sedangkan risiko likuiditas berpengaruh signifikan terhadap stabilitas keuangan. Namun, capital buffer tidak mampu memoderasi pengaruh risiko kredit maupun risiko likuiditas terhadap stabilitas keuangan perbankan secara langsung dalam menjaga kondisi keuangan bank tetap stabil.
Pengaruh Kepemilikan Manajerial dan Ukuran Perusahaan terhadap Kualitas Laba dengan Konservatisme Akuntansi sebagai Variabel Moderasi: Studi pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Periode 2019-2022 Ade Putera Kristiadi; Sri Yuni; Christina Fransiska
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2023): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i4.2301

Abstract

The goal of this research is to determine how management ownership and business size affect profits quality while also taking into consideration the moderating effect of accounting conservatism. Companies making food and drink products that are included in the IDX population from 2019 to 2022. As part of the sample procedure, twenty-four companies were chosen at random. Data analysis is performed using SPSS version 25. In this research, we employ a variety of statistical tests, including the t-test and the coefficient of determination, in addition to descriptive statistics, tests of classical assumptions, multiple regression analysis, and moderated regression analysis, to determine whether or not hypotheses hold. The tests' results show that the firm's size has a far more significant impact on profit quality than does management ownership. Therefore, where there is management ownership, conservatism as a moderator has no influence on the quality of earnings. However, accounting conservatism may weaken the link between company size and profit quality.
Co-Authors Ade Putera Kristiadi Dimas Richard Sri Yuni Theresia Mentari