"PENGARUH KECUKUPAN MODAL, LIKUIDITAS, DAN FIRM SIZE TERHADAP PROFITABILITAS INDUSTRI PERBANKAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI"

Abstract

This study examines the effect of capital adequacy, liquidity, and firm size on profitability with good corporate governance as a moderation variable. This research is a type of quantitative research and focuses on the population of banking companies listed on the Indonesia Stock Exchange. Based on the sampling technique with purposive sampling, a sample of 29 companies or 174 research samples was obtained. The data is obtained by accessing the official website of the Indonesia Stock Exchange (IDX), namely www.idx.co.id, or by accessing the concerned company's website and combined with banking data from the Website of the Financial Services Authority (OJK). The analytical techniques used are descriptive analysis, classical assumption test, panel data regression analysis, simultaneous test (F test), partial test (T-test), coefficient of determination test, and coding regression analysis (MRA) and using the Eviews 12 tool. The results showed that the capital adequacy variable had an insignificant effect on profitability, the liquidity variable has a significant impact on profitability, and the firm size variable had a significant effect on the profitability of banks in Indonesia. The results of the research on the variable moderation of good corporate governance are significantly able to moderate and strengthen the effect of liquidity on profitability.

Keywords : Capital Adequacy, Liquidity, Firm Size, Good Corporate Governance, Profitability.