Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Determinan terhadap profitabilitas dengan kredit bermasalah sebagai pemoderasi pada bank umum konvensional

Larashati, Adinda (Unknown)
Badjuri, Achmad (Unknown)



Article Info

Publish Date
25 May 2022

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.

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Journal Info

Abbrev

fairvalue

Publisher

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...