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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN
Rousilita Suhendah
Universitas Tarumanagara, Jakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

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Credit, Liquidity, and Pandemic Shock Effects on Indonesian Banking Profitability from 2010-2025 Rousilita Suhendah; Indah Purnama Sari Mardjuni; Mochamad Ramza Rapier Gussa; Lindrawati Lindrawati; Mohammad Sofyan
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 4 (2026): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7.n4.p1-20.2026

Abstract

Purpose: This study examines the determinants of banking profitability in Indonesia by analyzing the effects of credit distribution, capital adequacy, liquidity, monetary policy rates, and the COVID-19 shock using a dynamic time series framework.Research Methodology: Monthly data from January 2010 to June 2025 were analyzed using the Auto-Regressive Distributed Lag (ARDL) and Error Correction Model (ECM) approaches. HAC/Newey-West robust standard errors were employed to improve estimation reliability.Results: The findings confirm a long-run relationship between the variables. Credit distribution exhibits dynamic effects on profitability, while liquidity significantly affects profitability in both the short and long runs. The COVID-19 variable negatively affects banking profitability, whereas capital adequacy and monetary policy rates are statistically insignificant. The ECM results indicate a gradual adjustment toward long-run equilibrium.Conclusions: Banking profitability in Indonesia is primarily influenced by liquidity conditions, credit adjustment mechanisms, and external shocks rather than capital adequacy or monetary policy rates.Limitations: This study uses aggregate banking industry data and has limited explanatory variables.Contributions: This study contributes to the banking literature by providing dynamic evidence using high-frequency monthly data and an ARDL-ECM framework incorporating structural pandemic shocks.
Co-Authors Indah Purnama Sari Mardjuni Lindrawati Lindrawati Mochamad Ramza Rapier Gussa MOHAMMAD SOFYAN