Indonesian Journal of Applied Accounting and Finance
Vol. 1 No. 1 (2022): June

THE EFFECTS OF RETURN ON ASSETS, CAPITAL ADEQUACY RATIO, AND FINANCING ON LIQUIDITY RISK IN SHARIA BPRS IN INDONESIA

Winda Yulias Tuti (Management Department, STIE Keuangan, Perbankan dan Pembangunan Padang, Indonesia)
Maizul Rahmizal (Management Department, STIE Keuangan, Perbankan dan Pembangunan Padang, Indonesia)
Khairil Aswan (Management Department, STIE Keuangan, Perbankan dan Pembangunan Padang, Indonesia)

Article Info

Publish Date
30 Jun 2022

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.

Copyrights © 2022




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Indonesian Journal of Applied Accounting and Finance
Website

Abbrev

akumulasi

Publisher

Sekolah Vokasi Universitas Sebelas Maret

Subject

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

Description

The purpose of this journal is to publish the research results and thoughts on applied accounting and finance which is relevant to the development of accounting and finance professions and practices in Indonesia. This journal covers research in the following areas: Financial Accounting Public Sector ...