Leverage Moderation In The Influence Of Size, Financial Assets, Types, And Ownership On The Comprehensive Financial Performance Of BPR Se-Kediri Raya

Penulis

  • Pranola Sephiana Putri Universitas Islam Kadiri
  • Putri Awalina Universitas Islam Kadiri

Abstrak

This study aims to analyze the Leverage Moderation in the Influence of Size, Financial Assets, Types, and Ownership on the Comprehensive Financial Performance of BPR in Kediri Raya for the 2018-2022 Period. Financial performance variables are proxied by ROA. The sampling technique in this study uses the purposive sampling method. The final sample obtained was 24 companies. This study uses secondary data obtained through the official OJK website. This study is a quantitative research using moderation regression analysis. The results showed that partially size had a significant effect on comprehensive financial performance, while financial assets, BPR types, and BPR ownership had no significant effect on comprehensive financial performance, leverage was able to moderate the relationship between size, and leverage was unable to moderate the relationship between financial assets, BPR types and BPR ownership in comprehensive financial performance.

Diterbitkan

2024-11-16

Cara Mengutip

Putri, P. S., & Awalina, P. (2024). Leverage Moderation In The Influence Of Size, Financial Assets, Types, And Ownership On The Comprehensive Financial Performance Of BPR Se-Kediri Raya. Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska, 1(1), 1049–1062. Diambil dari https://icamekaproceedings.fe.uniska-kediri.ac.id/index.php/icameka/article/view/90

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