Likuditas Dan Efisiensi Operasional Bank: Bagaimana Peran Moderasi Ukuran BankPerusahaan

AFRE (Accounting and Financial Review)

卷:3

Devi Mareta Bowi¹  Maria Rio Rita¹ 

[1] Satya Wacana Christian University;

关键词: banking efficiency;    liquidity bank;    and bank size.;   

DOI  :  10.26905/afr.v3i1.4093

来源: DOAJ

【 摘 要 】

This study empirically examines the effect of liquidity on the efficiency of banking operations in Indonesia, with moderation in company size. To measure the level of operational efficiency, the BOPO ratio is used, which is the ratio of operating costs to operating income and liquidity is proxied by the LDR (Loan to Deposit Ratio) ratio. The sample in this study were 35 state-owned (private) and private (BUSN) banks that listed and published complete financial statements on the Indonesia Stock Exchange for the period of 2016 - 2018. This study proves that LDR has a significant negative effect on (BOPO) and the size of the company moderates / weaken the influence of LDR on BOPO. The greater the size of the bank, the effect of the LDR on operational efficiency will be weaker. DOI: https://doi.org/10.26905/afr.v3i1.4093

【 授权许可】

Unknown