文章基本信息

标题：Pengaruh Kecukupan Modal, Struktur Modal dan Ukuran Perusahaan Pada Profitabilitas Dengan Risiko Kredit Sebagai Pemoderasi
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作者：Aurelia Gracella Purba ; I Gst. Ayu Eka Damayanthi
期刊名称：E-Jurnal Akuntansi Universitas Udayana
印刷版ISSN：2302-8556
出版年度：2018
卷号：2018
期号：1
页码：1008-1037
DOI：10.24843/EJA.2018.v23.i02.p08
出版社：E-Jurnal Akuntansi Universitas Udayana
摘要：Banking plays an important role in economic development.Bank has an objective to obtain profitability.Profitability is an indicator to measure the performance of bank.Return On Assets is a proxy to measure the ability of management in obtaining profit through total assets owned.This study aims to examine the effect of capital adequacy, capital structure, and firm size on profitability with credit risk as a moderating variable.This study uses non-probability sampling method with purposive sampling technique in banking sector in Indonesia Stock Exchange period 2012-2016.The number of samples is 130.The analysis technique used is Moderated Regression Analysis.The results show capital adequacy and capital structure does not affect the profitability and firm size positively affects the profitability.Credit risk is not able to moderate the influence of capital adequacy and capital structure on profitability and credit risk negatively moderates the effect of firm size on profitability.
关键词：Kecukupan modal; struktur modal; ukuran perusahaan; profitabilitas; risiko kredit.