PENGARUH TINGKAT MARGIN BUNGA, KEBIJAKAN PEMBIAYAAN DAN KECUKUPAN MODAL TERHADAP KINERJA KEUANGAN PADA BANK BADAN USAHA MILIK NEGARA (BUMN) TAHUN 2012-2021 YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) (STUDI KASUS DENGAN UKURAN BANK SEBAGAI VARIABEL MODER

Abstract

The purpose of this study was to determine and test the effect of Net Interest Margin, Financing Policy, Capital adequacy on financial performance, namely partial and simultaneous and whether bank size can moderate Net Interest Margin on return on assets, financing policies on return on assets. and Capital Adequacy on Return On Assets. This study uses secondary data with the 2012-2021 research period. The data used comes from the banking annual financial reports which have been published from each bank's website and have been registered on the Indonesia Stock Exchange (IDX) for the 2012-2021 period. In this study using Purposive Sampling Technique. The data analysis method used is multiple analysis with moderation regression analysis. Data is processed using software 26. The results of the study using statistical tests that the effect of Net Interest Margin, Financing Policy, Capital Adequacy on Financial Performance, namely Return On Assets simultaneously has an effect. However, partially the Net Interest Margin has a positive effect on Return On Assets. Financing Policy has no effect on Return On Assets. Capital adequacy has no effect on Return On Assets. Moderating variable Bank Size is unable to moderate between Net Interest Margin on Return On Assets, Moderating variable Bank Size is unable to moderate between Financing Policies on Return On Assets and Capital Adequacy on Return On Assets at BUMN Banks listed on the Indonesia Stock Exchange in 2012-2021 .