Jurnal Online Insan Akuntan
Vol 10 No 2 (2025): Jurnal Online Insan Akuntan (Desember 2025)

Peran Political Connection dalam Memoderasi Ukuran Perusahaan dan Keberadaan Perempuan terhadap Profitabilitas Perusahaan Perbankan di Indonesia

Indra Faisal Rizki Mufid (Unknown)
Khalida Kumalasari (Unknown)



Article Info

Publish Date
30 Jan 2026

Abstract

This study examines the relationship between company size and the presence of women with banking profitability in Indonesia, with political connections as a moderating variable. Profitability in this study is determined by the return on assets (ROA) ratio. This study uses 42 banking companies listed on the Indonesia Stock Exchange with observations from 2020 to 2024. The research analysis was conducted using multiple regression to measure the effects of company size and the presence of women on profitability, and using moderated regression to test the moderating effect of political connections on the strength of these effects. This study shows that company size positively affects banking profitability. Meanwhile, the presence of women has no effect on banking profitability. Furthermore, the moderating effect of political connections strengthens the influence of company size and female representation on banking profitability. This study finds that Political connections in banking companies can help banks achieve profitability through company size and female representation.

Copyrights © 2025






Journal Info

Abbrev

JOIA

Publisher

Subject

Economics, Econometrics & Finance

Description

JURNAL ONLINE INSAN AKUNTAN (JOIA) merupakan jurnal ilmiah yang diterbitkan oleh Akademi Akuntansi BINA INSANI. Jurnal ini berisi karya ilmiah dengan bidang kajian penelitian meliputi: Akuntansi Keuangan dan Pasar Modal, Akuntansi Manajemen, Akuntansi Keperilakuan, Sistem Informasi Akuntansi, ...