Pengaruh Intellectual Capital, Liquidity Risk Dan Credit Risk Terhadap Financial Performance Dengan Financial Technology Sebagai Variabel Moderasi

Nihayatul Muuna, Adellya and -, Andy Dwi Bayu Bawono, S.E., M.Si., Ph.D and -, Banu Witono,S.E., M.Si., AK., CA (2025) Pengaruh Intellectual Capital, Liquidity Risk Dan Credit Risk Terhadap Financial Performance Dengan Financial Technology Sebagai Variabel Moderasi. Thesis thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Conventional Banks are banks that have large credit growth in Indonesia. Conventional Bank Credit grew by an average of 7.99% per year during 2015-2020. The continuous occurrence of non-performing loans is one of the main causes of the failure of the banking system. This study uses a quantitative method with secondary data taken from the annual reports of each company. The sampling used by the researcher is Purposive Sampling. The population used is conventional banks listed on the IDX in 2020-2023. The total number of banking companies registered during the 2020-2023 period is 43 banks. The sample in this study was obtained as many as 88 consisting of 22 conventional banking companies. The data analysis technique in this study used SPSS 25 analysis tool. The results showed that Human Capital Efficiency (HCE) had a significant negative effect on Operating Expenses to Operating Income (BOPO), Capital Employed Efficiency (CEE) had a significant positive effect on BOPO, Structural Capital Efficiency (SCE) and Loan to Deposit Ratio (LDR) did not affect BOPO. Meanwhile, credit risk as measured by Non Performing Loan (NPL) had a significant positive effect on BOPO and Financial Technology (Fintech) did not affect BOPO. Fintech did not moderate HCE, SCE, CEE, LDR, and NPL on BOPO. This study recommends that it be used as input for companies in an effort to maximize the potential of intangible assets owned by the company and risk management in managing financial ratios and bank asset quality to improve the efficiency of banking financial performance in order to maintain banking sustainability

Item Type:	Thesis (Thesis)
Uncontrolled Keywords:	Bank Umum, Intellectual Capital, Liquidity Risk, Credit Risk, BOPO
Subjects:	H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > S2 Akuntansi
Depositing User:	Adellya Nihayatul Muuna
Date Deposited:	13 Jan 2025 07:04
Last Modified:	13 Jan 2025 07:04
URI:	http://eprints.ums.ac.id/id/eprint/129792

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