PENGARUH NON PERFORMING LOAN, CAPITAL ADEQUACY RATIO DAN LOAN TO DEPOSIT RATIO TERHADAP CADANGAN KERUGIAN PENURUNAN NILAI DENGAN KOMPETENSI KOMITE AUDIT SEBAGAI PEMODERASI (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR TAHUN 2014-2018 DI BURSA EFEK INDONESIA)

Going Concern : Jurnal Riset Akuntansi

View Publication Info
 
 
Field Value
 
Title PENGARUH NON PERFORMING LOAN, CAPITAL ADEQUACY RATIO DAN LOAN TO DEPOSIT RATIO TERHADAP CADANGAN KERUGIAN PENURUNAN NILAI DENGAN KOMPETENSI KOMITE AUDIT SEBAGAI PEMODERASI (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR TAHUN 2014-2018 DI BURSA EFEK INDONESIA)
 
Creator Napisah, Napisah
 
Subject NPL; CAR; LDR; CKPN;audit committee competence
 
Description This study aims to examine the effect of non performing loan, capital adequacy ratio, and loan to deposit ratio on allowance for impairment losses with audit committee competencies as moderating variables on the public banking firms that listed in the Indonesia Stock Exchange for period 2014 to 2018. The independent variables of this study are non performing loan, capital adequacy ratio, and loan to deposit ratio, while the dependent variable in this study is allowance for impairment losses with audit committee competence as moderating variables. The method of analysis of this study is multiple regression analysis with moderating variables. This study uses purposive sampling method and get 20 public banking firms as the sample with 100 data observerd. The results of this study indicate that: (1) NPL significantly effect on CKPN; (2) CAR insignificant on CKPN; (3) LDR insignificant on CKPN; (4) KKA insignificanton CKPN; (5) NPL insignificant on CKPN while moderated by KKA; (6) CAR insignificant on CKPN while moderated by KKA; and (7) LDR insignificant on CKPN while moderated by KKA.
 
Publisher Universitas Sam Ratulangi
 
Contributor
 
Date 2020-09-04
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ejournal.unsrat.ac.id/index.php/gc/article/view/29999
10.32400/gc.15.3.29999.2020
 
Source GOING CONCERN : JURNAL RISET AKUNTANSI; Vol 15, No 3 (2020); 440-455
2686-4215
1907-9737
 
Language eng
 
Relation https://ejournal.unsrat.ac.id/index.php/gc/article/view/29999/29207
https://ejournal.unsrat.ac.id/index.php/gc/article/downloadSuppFile/29999/668
https://ejournal.unsrat.ac.id/index.php/gc/article/downloadSuppFile/29999/667
https://ejournal.unsrat.ac.id/index.php/gc/article/downloadSuppFile/29999/604
https://ejournal.unsrat.ac.id/index.php/gc/article/downloadSuppFile/29999/666
 
Rights Copyright (c) 2020 NAPISAH NAPISAH
 

Contact Us

The PKP Index is an initiative of the Public Knowledge Project.

For PKP Publishing Services please use the PKP|PS contact form.

For support with PKP software we encourage users to consult our wiki for documentation and search our support forums.

For any other correspondence feel free to contact us using the PKP contact form.

Find Us

Twitter

Copyright © 2015-2018 Simon Fraser University Library