Adinda Fakhra Shaliha
Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya

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ANALISIS PENGARUH LOAN LOSS PROVISION DAN CURRENT ACCOUNT SAVING ACCOUNT TERHADAP HARGA SAHAM YANG DIMODERASI OLEH RISIKO KREDIT (Studi Kasus Pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2020 – 2021) Adinda Fakhra Shaliha; Arum Prastiwi
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 3 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to determine the effect of Loan Loss Provision (LLP) and Current Account Saving Account (CASA) on banking stock prices with credit risk as the moderator. This study employs a quantitative approach involving secondary data from the samples of 44 banks selected through non-probability with the purposive sampling method. The data are analyzed by Moderated Regression Analysis (MRA) utilizing the SPSS 26 software, and the results proved that there was a unidirectional relationship between CASA and stock prices. As such, an increase in CASA will cause an increase in prices, and vice versa. However, the increase or decrease in LLP had no effect on stock prices. Credit risk has been proven to weaken the relationship between CASA and stock prices, but did not either weaken or strengthen the relationship between LLP and stock prices. Based on the results, increasing CASA is highly recommended to achieve good operational efficiency while maintaining the level of credit risk to anticipate a stock price increase