E-JURNAL AKUNTANSI
Vol 33 No 1 (2023)

Jumlah Kredit dan Suku Bunga terhadap Profitabilitas dengan Kualitas Kredit sebagai Pemoderasi

Ni Kadek Winda Ardiyani (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)
I Ketut Yadnyana (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)



Article Info

Publish Date
26 Jan 2023

Abstract

Profitability is very important for a company because it is one of the bases used to assess the condition of a company. The purpose of this study was to obtain empirical evidence regarding the effect of the amount of credit extended and interest rates on profitability with credit quality as a moderator. This research was conducted at LPD in Buleleng Regency. The number of samples taken using the non-probability sampling method with purposive sampling technique obtained as many as 42 samples. Data collection was carried out using non-participant observation methods with documentation techniques. The analysis technique used is multiple linear regression and Moderated Regression Analysis. According to the findings of the data analysis, the amount of credit distributed has a positive and significant effect on profitability and interest rates have no significant effect on profitability. This study also shows that credit quality weakens the influence of the amount of credit extended and interest rates on profitability. Keywords: Profitability; Interest Rate; Credit Quality

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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 ...