Akuisisi : Jurnal Akuntansi
Vol 21, No 1 (2025)

Pengaruh Risiko Kredit, Risiko Likuiditas, dan Permodalan terhadap Kinerja Keuangan

Pamungkas, Wihandaru Satya (Unknown)
Windyastuti, Septa (Unknown)



Article Info

Publish Date
08 May 2025

Abstract

This research aims to analyze the influence of credit risk (RK), liquidity risk (RL), and capital (MD) on financial performance (KK). The research sample is commercial banks listed on the Indonesia Stock Exchange (BEI) in 2018-2021. The sampling method used purposive sampling with conventional bank requirements, and a sample of 40 bank units was obtained and the number of observations used to test the hypothesis was 136 units. The data used is panel data. The analysis tool uses multiple linear regression based on the Hausman test using the random effect model (REM). The research results are that credit risk has a significant negative influence on financial performance, liquidity risk has a significant favorable influence on financial performance, and capital does not significantly influence financial performance.

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Journal Info

Abbrev

JA

Publisher

Subject

Economics, Econometrics & Finance

Description

AKUISISI: Accounting Journal with registered ISSN : 2477-2984 (Online) and ISSN: 1978-6581 (Print) is an information container related to scientific articles that consist of: the results of the research, the study of literature, ideas, theory application, critical analysis studies in Accounting that ...