PENGARUH CAPITAL ADEQUACY RATIO DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FINANCIAL DISTRESS DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

Studi Empiris Perusahaan Sektor PErbankan Yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024

Authors

  • Adelima Dasopang Universitas Riau
  • Novita Indrawati
  • Edfan Darlis

Keywords:

Financial Distress, Bank, CSR, GCG

Abstract

This  research aims to analyze the effect of Capital Adequacy Ratio (CAR) and Corporate Social Responsibility (CSR) on financial distress, with Good Corporate Governance (GCG) as a moderating variable in the Indonesian banking sector during the 2021–2024 period. Financial distress is measured using the Grover model. The research applies a quantitative approach with secondary data obtained from annual and sustainability reports of 47 banks listed on the Indonesia Stock Exchange. Data analysis was conducted using multiple regression and Moderated Regression Analysis (MRA) with the assistance of SPSS software. The results indicate that CAR has a significant effect on financial distress, while CSR has an insignificant effect. Furthermore, GCG does not moderate the relationship between CAR and CSR on financial distress.

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Published

2025-12-04

How to Cite

Dasopang, A., Novita Indrawati, & Edfan Darlis. (2025). PENGARUH CAPITAL ADEQUACY RATIO DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FINANCIAL DISTRESS DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI: Studi Empiris Perusahaan Sektor PErbankan Yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024. Prosiding Konferensi Riset Akuntansi Riau, 3(1), 374–387. Retrieved from https://prosiding.konrariau-iaikapd.web.id/index.php/konra/article/view/86

Issue

Vol. 3 No. 1 (2025): The 1 th Riau International Conference of Accounting

Section

Articles