KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Vol. 8 No. 2 (2022): Kalbisiana

Pengaruh Struktur Modal dan Keputusan Investasi terhadap Kinerja Keuangan Perbankan dengan Corporate Governance sebagai Pemoderasi

Mohamad Rio Aditya Lutfiansyah (Institut Teknologi dan Bisnis Kalbis)
Nera Marinda Machdar (Institut Teknologi dan Bisnis Kalbis)



Article Info

Publish Date
26 Jul 2022

Abstract

This study at to determine the impact of capital structure and investment decisions on financial performance, both with and without corporate governance as a moderator. The population consisted of all banks listed on the Indonesia Stock Exchange (IDX) between 2014 and 2018. Saturated sampling was used to select the sample, which comprised 45 banking institutions and 225 observations. Using version 25 of SPSS, multiple linear regression analysis was used to analyze the data. The results indicated that DER had no impact on ROA, NPL, or LDR, but had a negative impact on ROE. TAG has a positive effect on NPL but no effect on ROA, ROE, or LDR. RCE/BVA has no effect on monetary performance. Managerial ownership moderates the DER for ROA and NPL, but not for ROE and LDR. TAG and RCE/BVA on ROA are moderated by managerial ownership, but ROE, NPL, and LDR are not. Institutional ownership has no impact on the relationship between capital structure and financial performance.

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Journal Info

Abbrev

kalbisiana

Publisher

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua ...