PENGARUH FINANCIAL RISK DAN FINANCIAL LEVERAGE YANG DIMODERASI OLEH FIRM SIZE TERHADAP KINERJA KEUANGAN PERBANKAN DI INDONESIA
Abstract
Riset ini memiliki tujuan guna menganalisis Pengaruh Financial Risk dan Financial Leverage yang dimoderasi oleh firm size terhadap kinerja keuangan perbankan di Indonesia. Pada riset ini menggunakan data sekunder yang berasal dari laporan tahunan perusahaan sektor perbankan yang tercatat di Bursa Efek Indonesia (BEI) periode 2018-2022. Pemilihan sampel penelitian memanfaatkan metode purposive sampling, sehingga didapat 44 perusahaan yang hendak periset jadikan sampel. Guna menguji hipotesis, menggunakan analisis regresi berganda melalui pemanfaatan perangkat lunak Eviews 9. Hasil riset memperlihatkan bahwasanya Credit Risk, Operational Risk, dan Liquidity risk berpengaruh signfikan terhadap kinerja keuangan perbankan yang dilakukan pengukuran melalui Return on Assets. Sementara Financial Leverage terbukti tidak memengaruhi kinerja keuangan perbankan. Variabel firm size terbukti mampu memoderasi dan berpengaruh antara variabel Credit Risk, Operational Risk, dan Liquidity risk terhadap kinerja keuangan perbankan. Akan tetapi financial leverage yang dimoderasi oleh firm size memperoleh bukti tidak memengaruhi kinerja keuangan perbankan. Variabel kontrol berupa Inflasi dan Gross Domestic product pun terbukti terbukti berpengaruh terhadap kinerja keuangan perbankan.
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