JURNAL RISET AKUNTANSI GOING CONCERN
Vol 15, No 3 (2020)

PENGARUH NON PERFORMING LOAN, CAPITAL ADEQUACY RATIO DAN LOAN TO DEPOSIT RATIO TERHADAP CADANGAN KERUGIAN PENURUNAN NILAI DENGAN KOMPETENSI KOMITE AUDIT SEBAGAI PEMODERASI (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR TAHUN 2014-2018 DI BURSA EFEK INDONESIA)

Napisah, Napisah (Unknown)

Article Info

Publish Date
04 Sep 2020

Abstract

This study aims to examine the effect of non performing loan, capital adequacy ratio, and loan to deposit ratio on allowance for impairment losses with audit committee competencies as moderating variables on the public banking firms that listed in the Indonesia Stock Exchange for period 2014 to 2018. The independent variables of this study are non performing loan, capital adequacy ratio, and loan to deposit ratio, while the dependent variable in this study is allowance for impairment losses with audit committee competence as moderating variables. The method of analysis of this study is multiple regression analysis with moderating variables. This study uses purposive sampling method and get 20 public banking firms as the sample with 100 data observerd. The results of this study indicate that: (1) NPL significantly effect on CKPN; (2) CAR insignificant on CKPN; (3) LDR insignificant on CKPN; (4) KKA insignificanton CKPN; (5) NPL insignificant on CKPN while moderated by KKA; (6) CAR insignificant on CKPN while moderated by KKA; and (7) LDR insignificant on CKPN while moderated by KKA.

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Journal Info
JURNAL RISET AKUNTANSI GOING CONCERN
Website

Abbrev

gc

Publisher

Universitas Sam Ratulangi

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

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