PENGARUH CREDIT RISK DAN CAR TERHADAP FINANCIAL DISTRESS DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI

PRATIWI, LISTA DIAN (2023) PENGARUH CREDIT RISK DAN CAR TERHADAP FINANCIAL DISTRESS DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI. SKRIPSI. (Submitted)

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Abstract

ABSTRACT The declining economic conditions due to the Covid-19 pandemic have made it possible for all companies to experience financial distress, including the banking sector which has an important role in economic development. The purpose of this study was to determine the effect of credit risk and CAR on financial distress through profitability as mediation. The population in this study are Conventional Banking companies listed on the Indonesia Stock Exchange in 2017-2021. The sample in this research was taken using purposive sampling method. In this study using Path analysis or path analysis. The results showed that NPL had a negative and significant effect on ROA, CAR had a positive and significant effect on ROA, NPL had a positive and insignificant effect on FD, CAR had a negative and significant effect on FD, ROA had a positive and significant effect on FD, ROA was unable to mediate NPF to ROA directly and ROA is able to mediate NPF to ROA directly.

Item Type: Article
Additional Information: ABSTRAK Kondisi perekonomian yang menurun akibat pandemi Covid-19 menyebabkan kemungkinan seluruh perusahaan mengalami financial distress, termasuk sektor perbankan yang memiliki peran penting dalam pembangunan perekonomian. Tujuan penelitian ini adalah untuk mengetahui pengaruh credit risk dan CAR terhadap financial distress melalui profitabilitas sebagai mediasi. Populasi dalam penelitian ini adalah perusahaan Perbankan Konvensional yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Sampel dalam riset ini diambil mempergunakan metode purposive sampling. Dalam penelitian ini menggunakan Path analysis atau analisis jalur. Hasil penelitian menunjukan bahwa NPL berpengaruh negative dan siginifikan terhadap ROA, CAR berpengaruh positif dan signifikan terhadap ROA, NPL bernilai positif dan tidak siginifikan terhadap FD, CAR berpengaruh negative dan signifikan terhadap FD, ROA berpengaruh positif dan signifikan terhadap FD, ROA tidak mampu memediasi NPF terhadap ROA secara langsung dan ROA mampu memediasi NPF terhadap ROA secara langsung.
Uncontrolled Keywords: Kata kunci : credit risk, CAR, financial distress, profitabilitas
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Wisudawan S1
Date Deposited: 30 Aug 2023 02:35
Last Modified: 30 Aug 2023 02:35
URI: http://eprints.stiebankbpdjateng.ac.id/id/eprint/1291

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