Published date: Mar 12 2024

Journal Title: KnE Social Sciences

Issue title: 6th International Conference on Education and Social Science Research (6th ICESRE)

Pages: 372–393

DOI: 10.18502/kss.v9i6.15286

Anny WidiasmaraAccounting Study Program, Faculty of Economics and Business, PGRI Madiun University, Indonesia

Heidy Paramitha Deviheidy@unipma.ac.idAccounting Study Program, Faculty of Economics and Business, PGRI Madiun University, Indonesia

Cindy ViolitaAccounting Study Program, Faculty of Economics and Business, PGRI Madiun University, Indonesia

The impact of the COVID-19 pandemic caused significant problems in the banking industry’s profit and loss report which showed a decline of 18.565 billion which occurred in 2020. At the beginning of 2019, the profit and loss statement of banking companies was 34.478 billion but now at the end of 2020, the profit and loss statement of banking companies is 15.913 billion (Indonesian Banking Statistics - July 2021, 2021). The purpose of this study was to determine the role of self-assessment as a moderating variable in the influence of risk management and leverage on financial performance. This research was conducted in banking companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling technique in this study used purposive sampling. The research method used is a quantitative approach using multiple regression analysis and moderate regression analysis (MRA) using the SPSS version 25 program. The results of this study are credit risk (NPL), leverage (DER), and hurt financial performance (ROA); liquidity risk (LDR) does not affect financial performance (ROA), self-assessment can moderate the influence of credit risk (NPL), liquidity risk (LDR) and leverage (DER) on financial performance (ROA). The researcher hopes that this research can provide implications and support for the development of accounting science, especially in the field of financial accounting related to risk management and leverage.

Keywords: credit risk (NPL), liquidity risk (LDR), leverage (DER), financial performance (ROA)

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