AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi
Vol 17, No 2 (2023): AKUNTABILITAS

How Does Economic Uncertainty Impact the Banking Sector Performance? Evidence from ASEAN

Muhammad Teguh Kuncoro (Universitas Muria Kudus)
Izza Ashsifa (Universitas Muria Kudus)



Article Info

Publish Date
11 Oct 2023

Abstract

In recent years, global economic uncertainty has become a growing concern, particularly with the outbreak of the COVID-19 pandemic. Increased economic uncertainty significantly constrains bank risk, at some point weakening bank stability. This study examines and analyses solvency and liquidity on the firm performance of banking sector in ASEAN countries in the 2013-2022 period by economic uncertainty as a moderating variable. The samples obtained amounted to 1080. The results show that liquidity and economic uncertainty negatively affect firm performance. Solvency does not affect firm performance. Economic uncertainty as a moderation variable cannot moderate the effect of solvency on firm performance. Still, economic uncertainty can moderate (strengthen) the effect of liquidity on firm performance.

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Journal Info

Abbrev

ja

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntabilitas (JA) is intended to bet he journal for publishing article reporting the results of research on accounting. JA invites manuscripts in the areas: 1. Financial Accounting 2. Management Accounting 3. Public Sector Accounting 4. Sharia Accounting 5. Taxation 6. Audit 7. Accounting ...