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All Journal Indonesian Journal of Applied Accounting and Finance
Khairil Aswan
Management Department, STIE Keuangan, Perbankan dan Pembangunan Padang, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Indonesian Journal of Applied Accounting and Finance

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THE EFFECTS OF RETURN ON ASSETS, CAPITAL ADEQUACY RATIO, AND FINANCING ON LIQUIDITY RISK IN SHARIA BPRS IN INDONESIA Winda Yulias Tuti; Maizul Rahmizal; Khairil Aswan
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 1 (2022): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v1i1.314

Abstract

This study aimed to analyze the effects of return on assets (ROA), capital adequacy ratio (CAR), and financing on liquidity risk in Sharia Rural Banks/Bank Perkreditan Rakyat Syariah (Sharia BPRs) in Indonesia. The samples of the study were 40 banks registered in the Financial Services Authority (Otoritas Jasa Keuangan/OJK) selected using the purposive sampling technique. A panel regression model was used for data analysis. Data were examined using Eviews software (version 9). The research results showed that CAR had a positive and noteworthy effect on liquidity risk, while ROA and financing had a significant and negative influence on liquidity risk.
Co-Authors Maizul Rahmizal Winda Yulias Tuti