Pengaruh Aspek Permodalan, Kualitas Aset, Rentabilitas, dan Likuiditas terhadap Kinerja Keuangan dengan Ukuran Perusahaan sebagai Variabel Moderating pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2010-2014

Abstract

The objective of the research was to find out the aspects of capitalization, quality of assets, profitability, and liquidity on financial performance simultaneously and partially and to find out and to analyze the capacity of firm size in moderating the correlation of the aspects of capitalization, quality of assets, profitability, and liquidity with financial performance ir. banking companies listed in BEi (the Indonesia Stock Exchange) in the period of 2010-2014. The population was 30 banking companies listed in BEi in the period of 2010-2014, and all of them were used cs the sampies within 5 years consecutively so that there were 150 observable samples all together, taken by using census research. The result of the research showed that the aspects of capitalization, quality of assets, profitability, and liquidity simultaneously had significant influence on financial performance. Partially, only the aspect of projitabiiity had the influence on financial performance. Besides that, firm size was not moderating variable which strengthened or weakened the correlation of the aspects of capitalization, quality of assets; profitability, and liquidity on financial performance.