E-Jurnal Akuntansi Universitas Udayana
Vol 31 No 1 (2021)

Capital Adequacy Ratio, Loan to Deposit Ratio, Ukuran Perusahaan dan Return On Assets dengan Non Performing Loan sebagai Variabel Pemoderasi

Made Diah Dianti Anggawulan (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)
I Made Sadha Suardikha (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)



Article Info

Publish Date
26 Jan 2021

Abstract

This study aims to examine how CAR, LDR, and firm size influence ROA with NPL as a moderating variable. The location of the study was conducted at the Indonesia Stock Exchange (IDX) through its official website www.idx.co.id with a population of 43 companies that are on the Indonesia Stock Exchange in 2017. Purposive sampling technique was used in the determination of the sample in this study, so as to obtain a research sample of 39 banking. Analysis of the data used is the MRA (Moderated Regression Analysis) test. According to the result of the analysis it was found that CAR LDR, NPL, and firm size do not have an influence on ROA. NPL cannot moderate CAR, LDR, and firm size to ROA. Keywords: CAR; LDR; NPL; Firm Size; ROA.

Copyrights © 2021






Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi Universitas Udayana adalah jurnal ilmiah elektronik yang diterbitkan secara online setiap sebulan sekali. E-Jurnal ini bertujuan untuk meningkatkan kualitas keilmuan dan menyalurkan minat berbagi serta penyebarluasan pengetahuan bagi para akademisi, mahasiswa, praktisi, dan para ...