THE INFLUENCE OF CAPITAL ADEQUACY RATIO (CAR), COMPANY SIZE, LIQUIDITY ON FINANCIAL PERFORMANCE AND QUALITY OF THE SHARIA BOARD AS MODERATION VARIABLES

Authors

  • Ismawati Haribowo Departemen Ekonomi, Fakultas Ekonomi dan Bisnis, Universitas Trisakti , Jakarta, Indonesia
  • Etty Murwaningsari Departemen Ekonomi, Fakultas Ekonomi dan Bisnis, Universitas Trisakti, Jakarta, Indonesia

Keywords:

CAR (Capital Adequacy Ratio); Company Size; Liquidity; Financial Performance; Moderate Regression Analysis;

Abstract

This study aims to examine the effect of Capital Adequacy Ratio, Company Size, Liquidity on Financial Performance and moderated by the Quality of the Sharia Board. This study uses secondary data. Sampling was carried out using the purposive sampling method. The number of samples in this study was 76 banks for the period 2020 - 2022. Analysis method For testing data processing in this study using multiple regression analysis and moderated regression analysis, using STATA. The results of this study indicate that CAR has an effect on Financial Performance. Meanwhile, company size and liquidity do not affect financial performance. Furthermore, the Quality of the Sharia Board can moderate the effect of CAR on Financial Performance.

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Published

2025-07-08

How to Cite

Haribowo, I., & Murwaningsari, E. (2025). THE INFLUENCE OF CAPITAL ADEQUACY RATIO (CAR), COMPANY SIZE, LIQUIDITY ON FINANCIAL PERFORMANCE AND QUALITY OF THE SHARIA BOARD AS MODERATION VARIABLES. KRISNA: Kumpulan Riset Akuntansi, 17(1). Retrieved from https://www.ejournal.warmadewa.ac.id/index.php/krisna/article/view/12682

Issue

Vol. 17 No. 1 (2025): KRISNA: Kumpulan Riset Akuntansi

Section

Articles