The Effect of Liquidity and Capital Structure on Profitability with Asset Structure as a Moderating Variable (Empirical Study of Banking Companies Listed on the IDX 2015-2021)

article cite 0 Year 2023
source: International Journal of Multicultural and Multireligious Understanding
Abstract

The research aims to analyze liquidity (CR), and capital structure (DER) on profitability (ROA) with asset structure as a moderating variable. This research was conducted on banking company objects listed on the Indonesia Stock Exchange (IDX) from 2015-2021. The total population of companies from this study was 43 banking companies. The sampling technique used is a purposive sampling method with a total sample of 22 banking companies. Data analysis techniques were performed using Statistical Product and Service Solution (SPSS 22), and research hypothesis testing was carried out using the Moderating Regression Analysis (MRA) analysis model. Research shows the results that liquidity does not have a partial positive effect on profitability, capital structure has a partially significant negative effect on profitability.


Concepts :
Financial Analysis and Corporate Governance
Working Capital and Financial Performance
Corporate Social Responsibility Disclosure
article cite 0 Year 2023 source International Journal of Multicultural and Multireligious Understanding
Citations by Year
YearCount
2023 0