E-JURNAL AKUNTANSI
Vol 19 No 3 (2017)

KUALITAS KREDIT SEBAGAI PEMODERASI PENGARUH TINGKAT PENYALURAN KREDIT DAN DANA PIHAK KETIGA PADA PROFITABILITAS

Anak Agung Ayu Trisna Dewi (Fakultas Ekonomi dan Bisnis Universitas Udayana)
I Ketut Budiartha (Fakultas Eekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
15 Jun 2017

Abstract

Profitability is the ability of the company makes a profit by utilizing all its assets and capital. This study aims to determine the effect of loan portfolio and third party fund in profitability and credit quality as a moderating. This study was conducted in 35 LPD Denpasar with the observation period 2013-2015. Using purposive sampling method, samples are obtained as much as 34 observations as much as 102 samples. The analysis technique used in this research is multiple linear regression and moderated regression analysis. The results showed the level of lending and third party funding positive effect on profitability, and credit quality weakens the influence of the loan portfolio on profitability. The higher the level of lending and placement in the form of credits, the higher profitability generated. The higher the level of problem loans LPD will reduce the rate of lending and reduced profitability.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...