Graha Akuntansi
Vol. 7 No. 2 (2022): Oktober

Pengaruh Kebijakan Hutang Terhadap Kinerja Keuangan

Widowati, Lis (Unknown)



Article Info

Publish Date
22 Jun 2024

Abstract

This study aims to analyze the influence of Net Interest Margin (NIM), Deposits (DEP), Loans (LOA), and Size Bank (SIZE) to Capital Adequacy Ratio (CAR) variables. Hypothesis testing in this study using multiple regression analysis (Multiple Regression). The sample used in this study were 28 banking companies listed in the Indonesia Stock Exchange (IDX) with a purposive sampling techniques, namely engineering samples based on the determining criteria. Those criteria are banking companies listed on the Stock Exchange in 2012 - 2015 and submit annual financial statements and complete. After partial hypothesis test showed that NIM has positive and significant effect to CAR, negative DEP is not significant to CAR, LOA is significant to CAR, and SIZE has negative and insignificant effect on CAR.

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Journal Info

Abbrev

jurnal

Publisher

Subject

Economics, Econometrics & Finance

Description

Graha Akuntansi welcomes original emperical investigation. The manuscripts may represent a variety of theoretical perspectives and different methodological approaches. Subject areas suitable for publication in Graha Akuntansi include, but are not limited to the following fields in accounting ...