Larashati, Adinda
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Determinan terhadap profitabilitas dengan kredit bermasalah sebagai pemoderasi pada bank umum konvensional Larashati, Adinda; Badjuri, Achmad
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.45 KB) | DOI: 10.32670/fairvalue.v4i10.1734

Abstract

This study aims to determine the effect of liquidity ratios and efficiency ratios on profitability with the ratio of non-performing loans as a moderating variable. This research was conducted at conventional commercial banks listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period using purposive sampling with several criteria. The data used is secondary data. The number of samples selected was 128 with a period of 3 years. The data analysis technique used is Moderated Regression Analysis (MRA). The results showed that the liquidity ratio had a significant positive effect on profitability while the efficiency ratio had no significant effect on profitability. Non-performing loans can moderate the ratio of liquidity to profitability while non-performing loans cannot moderate the ratio of efficiency to profitability.