E-JURNAL AKUNTANSI
Vol 26 No 1 (2019)

Pengaruh Kecukupan Modal pada Profitabilitas Dengan Good Corporate Goveranance Sebagai Variabel Pemoderasi

Ida Ayu Bintang Gesaputri (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Anak Agung Gede Putu Widanaputra (Fakultas Ekonomi dan Bisnis, Universitas Udayana)



Article Info

Publish Date
14 Jan 2019

Abstract

This study aims to obtain empirical evidence about the effect of capital adequacy on profitability with good corporate governance as a moderating variable. This research was conducted at banking companies listed on the Indonesia Stock Exchange in 2011-2016. The method of determining the sample used is purposive sampling. The data analysis technique used is the Moderated Regression Analysis (MRA) test. Based on the results of the study, it is known that good corporate governance is not as a moderating influence of capital adequacy on profitability. Based on the period of application of good corporate governance, it is more long-term so that success cannot be measured based on short-term profitability. The theoretical implications of research are in addition to references to further research regarding research related to capital structure theory and agency theory. On the other hand the practical implications of research are as additional information for investors before investing. Keywords: profitability, capital adequacy, and good corporate governance

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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 ...