Analisis Pengaruh Kecukupan Modal, Kualitas Aktiva Produktif dan Likuiditas Terhadap Kinerja Keuangan Perbankan dengan Good Corporate Governance Sebagai Variabel Moderasi (Studi Kasus Mahasiswa FEB Unisma Angkatan 2022-204)

Paramita Anggik Setyowati, Afifudin Afifudin, Irma Hidayati

Abstract


This study is motivated by the importance of banking financial performance in maintaining financial system stability, as well as the inconsistency of previous research findings regarding the effects of capital adequacy, asset quality, and liquidity on bank profitability. This study aims to analyze the influence of capital adequacy, earning asset quality, and liquidity on banking financial performance, as well as to examine the role of Good Corporate Governance (GCG) as a moderating variable. This research employs a quantitative approach with an associative research type. The data used are secondary data in the form of annual financial statements of commercial banks listed on the Indonesia Stock Exchange. Data collection was conducted through documentation techniques, and the analysis methods include panel data regression and Moderated Regression Analysis (MRA). The results show that capital adequacy has a positive effect on financial performance, earning asset quality has a negative effect, and liquidity has a negative effect on financial performance. In addition, Good Corporate Governance is able to moderate the relationship between the independent variables and financial performance. The conclusion of this study emphasizes that optimal management of capital, asset quality, and liquidity, along with the implementation of good corporate governance, can improve banking financial performance.

Keywords: Capital adequacy, earning asset quality, liquidity, financial performance, good corporate governance.


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