Abstract: This study aims to determine the effect of financial ratios and CSR disclosures on earnings performance moderated by GCG. The number of samples analyzed was 70 observation samples for 14 samples of banking companies listed on the IDX in 2015-2019. The sample was selected using a non-probability sampling method with purposive sampling technique. The analysis technique used is Moderated Regression Analysis (MRA). The results of this study indicate that the CAR and NPL ratios have an effect on earnings performance, while the LDR ratio and CSR disclosure have no effect on earnings performance. GCG moderates the effect of CAR and NPL ratios on earnings performance, while GCG does not moderate the effect of LDR ratios and CSR disclosures on bank earnings performance.
Keywords: Capital Adequacy Ratio, Loan to Deposit Ratio, Non Performing Loan, Corporate Social Responsibility, Earnings Performance, Good Corporate Governance.
Title: Good Corporate Governance Moderate the Effect of Financial Ratios and Corporate Social Responsibility Disclosures on Bank Earnings Performance
Author: Luh Putu Mita Widiantini, I Wayan Ramantha
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
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