Balance : Jurnal Akuntansi dan Bisnis
Vol. 10 No. 2 (2025): Balance : Jurnal Akuntansi dan Bisnis

Pengaruh Moderating Ukuran Bank dan Faktor-Faktor Financial Distress Terhadap Kinerja Keuangan

Risa Febriana Putri (Universitas BPD)
Suci Atiningsih (Universitas BPD)



Article Info

Publish Date
01 Nov 2025

Abstract

This study aims to empirically test the moderating effect of bank size and financial distress factors on financial performance in the conventional banking sector listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. This study had the population of 43 conventional banks, but only 40 conventional banks met the research criteria. With a five-year observation period, the total observation data was 200. After removing outliers, the final sample size was 100. The sampling tehnique used is the purposive sampling tehnique. This study employed a quantitative approach, utilizing from EVIEWS 12 application data. The results of this study indicate that liquidity has a positive effect on financial performance, asset quality has a positive effect on financial performance, CAR has no effect on financial performance. Bank size, as a moderating variable, can strengthen liquidity's impact on financial performance. Bank size, as a moderating variable, strengthens asset quality's impact on financial performance. Bank size, as a moderating variable, weakens CAR's impact on financial performance.

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Journal Info

Abbrev

balance

Publisher

Subject

Economics, Econometrics & Finance

Description

Balance, p-ISSN 2548-7523 and e-ISSN 2613-8956, is a peer-reviewed journal managed by the Accounting Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Palembang, and published by Universitas Muhammadiyah Palembang. It is published twice a year (June and November). Balance is ...