Mariska, Shindy (2026) PENGARUH CAPITAL ADEQUACY RATIO DAN CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERBANKAN DENGAN EFISIENSI OPERASI SEBAGAI VARIABEL MODERASI ( Studi Pada Perusahaan Perbankan Periode 2020 – 2025 ). S1 thesis, Universitas PGRI Madiun.
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Abstract
This study aims to analyze the effect of Capital Adequacy Ratio (CAR) and Corporate Governance on financial performance with operating efficiency as a moderating variable in banking companies listed on the Indonesia Stock Exchange during the 2020–2025 period. This research is motivated by fluctuations in banking financial performance and differences in previous research findings regarding the effects of CAR and Corporate Governance on financial performance. Financial performance is proxied by Return on Assets (ROA), CAR is measured based on the ratio of capital to Risk Weighted Assets (RWA), Corporate Governance is proxied by the board of commissioners, board of directors, and audit committee, while operating efficiency is proxied by the Operating Expenses to Operating Income (BOPO) ratio. This study employs a quantitative approach using secondary data obtained from the annual reports of banking companies listed on the Indonesia Stock Exchange during the 2020–2025 period. The sampling technique used is purposive sampling, while data analysis is conducted using Moderated Regression Analysis (MRA) with the assistance of SPSS version 24. The results show that Capital Adequacy Ratio (CAR) and Corporate Governance have a positive and significant effect on the financial performance of banking companies. In addition, operating efficiency, proxied by BOPO, is proven to moderate the effects of CAR and Corporate Governance on financial performance. These findings indicate that the more efficient a bank's operations are, the stronger the effects of capital adequacy and corporate governance implementation in improving the financial performance of banking companies.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Capital Adequacy Ratio (CAR), Corporate Governance, Efisiensi Operasi, BOPO, Kinerja Keuangan, Return on Assets (ROA). Capital Adequacy Ratio (CAR), Corporate Governance, Operating Efficiency, BOPO, Financial Performance, Return on Assets (ROA). |
| Subjects: | A Social Sciences > HF Commerce > HF5601 Accounting A Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | SHINDY MARISKA SHINDY |
| Date Deposited: | 25 Sep 2026 06:41 |
| Last Modified: | 25 Sep 2026 06:41 |
| URI: | http://eprint.unipma.ac.id/id/eprint/9756 |
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