Ida Ayu Bintang Gesaputri
Fakultas Ekonomi dan Bisnis Universitas Udayana

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Pengaruh Kecukupan Modal pada Profitabilitas Dengan Good Corporate Goveranance Sebagai Variabel Pemoderasi Ida Ayu Bintang Gesaputri; Anak Agung Gede Putu Widanaputra
E-Jurnal Akuntansi Vol 26 No 1 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v26.i01.p08

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