Fitriani, Ade Ima Nur (2026) PENGARUH SOLVABILITAS DAN LIKUIDITAS TERHADAP PROFITABILITAS DENGAN KUALITAS ASET SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas BPD.
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Abstract
This study aims to analyze the effect of liquidity and solvency on profitability with asset quality as a moderating variable in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Liquidity is proxied by the Loan to Deposit Ratio (LDR), solvency by the Capital Adequacy Ratio (CAR), profitability by Return on Assets (ROA), and asset quality by Non Performing Loan (NPL). This research employs a quantitative approach using purposive sampling, resulting in a sample of 10 banking companies with a total of 30 observations. The results indicate that liquidity and solvency have no significant effect on profitability. Meanwhile, asset quality has a significant effect on profitability. Furthermore, asset quality is unable to moderate the relationship between liquidity and solvency on profitability. These findings suggest that asset quality plays a crucial direct role in enhancing bank profitability. Keywords: Liquidity, Solvency, Profitability, Asset Quality, Banking
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | Penelitian ini bertujuan untuk menganalisis pengaruh likuiditas dan solvabilitas terhadap profitabilitas dengan kualitas aset sebagai variabel moderasi pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Likuiditas diproksikan dengan Loan to Deposit Ratio (LDR), solvabilitas diproksikan dengan Capital Adequacy Ratio (CAR), profitabilitas diproksikan dengan Return on Assets (ROA), dan kualitas aset diproksikan dengan Non Performing Loan (NPL).Penelitian ini menggunakan pendekatan kuantitatif dengan teknik purposive sampling, sehingga diperoleh sampel sebanyak 10 perusahaan perbankan dengan total 30 observasi. Hasil penelitian menunjukkan bahwa likuiditas dan solvabilitas tidak berpengaruh signifikan terhadap profitabilitas. Sementara itu, kualitas aset berpengaruh signifikan terhadap profitabilitas. Selain itu, kualitas aset tidak mampu memoderasi pengaruh likuiditas dan solvabilitas terhadap profitabilitas perbankan. Temuan ini mengindikasikan bahwa kualitas aset memiliki peran penting secara langsung dalam meningkatkan profitabilitas bank. |
| Uncontrolled Keywords: | Liquidity, Solvency, Profitability, Asset Quality, Bankin |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 28 Mar 2026 13:16 |
| Last Modified: | 28 Mar 2026 13:16 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/3151 |
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