PENGARUH LIKUIDITAS DAN CAPITAL ADEQUACY RATIO TERHADAP KINERJA KEUANGAN (ROA): MODERASI UKURAN BANK PADA BANK KONVENSIONAL BEI 20202024 - Yolanda Limbong; Novia Krida Kurniawati; Henny Setyo Lestari; Farah Margaretha Leon (Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi, 2026)
ABSTRAKPenelitian ini menganalisis determinan kinerja keuangan perbankan di Indonesia dengan menekankan peran likuiditas dan kecukupan modal dalam memengaruhi profitabilitas bank. Meskipun telah banyak diteliti, temuan empiris mengenai pengaruh likuiditas dan kecukupan modal terhadap profitabilitas bank masih menunjukkan hasil yang tidak konsisten, terutama ketika mempertimbangkan perbedaan ukuran bank serta kondisi makroekonomi. Penelitian ini bertujuan untuk menguji pengaruh Liquidity Ratio, Deposit Assets Ratio, Current Ratio, dan Capital Adequacy Ratio terhadap kinerja keuangan bank, dengan Bank Size sebagai variabel moderasi serta Gross Domestic Product (GDP) dan inflasi sebagai variabel kontrol. Penelitian ini menggunakan pendekatan kuantitatif dengan data panel yang diperoleh dari 41 bank konvensional yang terdaftar di Bursa Efek Indonesia selama periode 20202024 dengan total 194 observasi. Metode analisis yang digunakan adalah regresi data panel dengan pemilihan model melalui uji Chow, uji Hausman, dan uji Lagrange Multiplier. Hasil penelitian menunjukkan bahwa Liquidity Ratio, Deposit Assets Ratio, Capital Adequacy Ratio, Bank Size, GDP, dan inflasi berpengaruh positif dan signifikan terhadap Return on Assets (ROA), sedangkan Current Ratio berpengaruh negatif dan signifikan terhadap ROA. Selain itu, Bank Size terbukti memperlemah pengaruh Liquidity Ratio dan Capital Adequacy Ratio terhadap kinerja keuangan. Temuan ini menunjukkan bahwa efektivitas pengelolaan likuiditas dan permodalan dalam meningkatkan profitabilitas bank dipengaruhi oleh karakteristik ukuran bank serta kondisi makroekonomi.ABSTRACTThis study analyzes the determinants of bank financial performance in Indonesia by emphasizing the role of liquidity and capital adequacy in influencing bank profitability. Although widely studied, empirical findings regarding the effects of liquidity and capital adequacy on bank profitability remain inconsistent, particularly when differences in bank size and macroeconomic conditions are considered. Therefore, this study aims to examine the effects of Liquidity Ratio, Deposit Assets Ratio, Current Ratio, and Capital Adequacy Ratio on bank financial performance, with Bank Size as a moderating variable and Gross Domestic Product (GDP) and inflation as control variables. This study employs a quantitative approach using panel data obtained from 41 conventional banks listed on the Indonesia Stock Exchange during the period 20202024, resulting in 194 observations. Panel data regression is applied as the analytical method, with model selection conducted through the Chow test, Hausman test, and Lagrange Multiplier test. The results indicate that Liquidity Ratio, Deposit Assets Ratio, Capital Adequacy Ratio, Bank Size, GDP, and inflation have a positive and significant effect on Return on Assets (ROA), while the Current Ratio has a negative and significant effect on ROA. Furthermore, Bank Size is found to weaken the influence of Liquidity Ratio and Capital Adequacy Ratio on financial performance. These findings suggest that the effectiveness of liquidity and capital management in improving bank profitability is influenced by bank size characteristics as well as macroeconomic conditions.