Jemasi Jurnal Ekonomi Manajemen dan Akuntansi
Vol 19 No 1 (2023): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi

PENGARUH KINERJA KEUANGAN MEMPREDIKSI PERTUMBUHAN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERBANKAN

Rini Handayani (Universitas Kristen Maranatha)
Aurora Angela (Universitas Kristen Maranatha)



Article Info

Publish Date
06 Jul 2023

Abstract

The purpose of this study is to examine the role of financial performance in forecasting profit growth for companies operating in the banking industry listed on the Indonesia Stock Exchange for the period 2018-2020. All companies listed on the IDX served as the study population, and companies active in the banking industry listed on the IDX between 2018 and 2020 served as research samples. In this work, multiple linear regression and moderation regression analysis were used as test methodologies. Based on the results of tests conducted using SPSS, it was found that Company Size can strengthen the effect of Net Profit Margin, Capital Adequacy Ratio and Interest Risk Ratio on Profit Growth but Company Size cannot moderate the effect of Non-Performing Loans on Profit Growth. Keywords: NPM, CAR, NPL, IRR, Company Size, Profit Growth

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Journal Info

Abbrev

jemasi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jemasi (1858-2702) is a peer-reviewed journal which is published by Economic Faculty Universitas IBA publishes biannually in June dan December. It is also published in two versions; print out and electronic. This journal provides immediate open access to its content on the principle that making ...