Determinan Profitabilitas BPR di Jawa Barat dengan Kecukupan Modal (CAR) sebagai Variabel Moderasi
DOI:
https://doi.org/10.46576/j6nhpz56Kata Kunci:
Profitability, Credit Risk, Liquidity, Operational Efficiency, CapitalAbstrak
This study aims to empirically examine the effectiveness of capital adequacy as a risk buffer in Conventional Rural Banks (BPR) in West Java. Utilizing 970 observations from 194 BPRs over the 2021-2025 period analyzed via the Fixed Effect Model and Moderated Regression Analysis, the study finds that NPL and BOPO consistently suppress profitability (ROA) having a negative and significant effect, whereas LDR exerts a positive influence. Based on the moderation test, CAR only proves significant in the relationship between BOPO and ROA. However, CAR acted as a quasi-moderator that actually intensifies the negative impact of operational inefficiency instead of mitigating it. Conversely, in the relationships involving credit and liquidity risks, CAR shows no meaningful moderating capacity. These findings clarify the common assumption that robust capital automatically shields bank profitability from all dimensions of risk.
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