Pengaruh Struktur Modal terhadap Kinerja Keuangan di Moderasi oleh Right issue Studi pada Perusahaan Perbankan Indonesia 2021-2024

Maharani ; Deya Agustin Putri ; Budianto ; Risky
JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 📅 2026 Vol 4, No 1 🔗 DOI: 10.54066/jrea-itb.v4i1.3752
Abstract
This study aims to analyze the effect of capital structure on the financial performance of banking companies listed on the Indonesia Stock Exchange for the period 2021–2024, with rights issues as a moderating variable. Capital structure is measured using the Debt to Asset Ratio (DAR), while financial performance is proxied by Return On Assets (ROA). This study uses a quantitative approach with secondary data in the form of annual financial reports of banking companies. The sampling technique used purposive sampling, resulting in 128 research observations. The analysis methods used were multiple linear regression and Moderated Regression Analysis (MRA) with the help of SPSS. The results show that capital structure has a significant effect on financial performance. Rights issues also have a significant effect on financial performance. However, the moderation test results show that rights issues are unable to moderate the effect of capital structure on financial performance. These findings indicate that high leverage tends to reduce the profitability of banking companies, while the implementation of rights issues plays a greater role in strengthening capital than as a mechanism capable of strengthening the relationship between capital structure and financial performance.
Keywords
Banking; Capital Structure; Financial Performance; Indonesia Stock Exchange; Rights Issue
How to Cite

Maharani, et al. (2026). Pengaruh Struktur Modal terhadap Kinerja Keuangan di Moderasi oleh Right issue Studi pada Perusahaan Perbankan Indonesia 2021-2024. JURNAL RISET EKONOMI DAN AKUNTANSI (JREA), 4(1). https://doi.org/10.54066/jrea-itb.v4i1.3752

Maharani, Deya Agustin Putri; Budianto, Risky, "Pengaruh Struktur Modal terhadap Kinerja Keuangan di Moderasi oleh Right issue Studi pada Perusahaan Perbankan Indonesia 2021-2024," JURNAL RISET EKONOMI DAN AKUNTANSI (JREA), vol. 4, no. 1, 2026.

Maharani, Deya Agustin Putri; Budianto, Risky. "Pengaruh Struktur Modal terhadap Kinerja Keuangan di Moderasi oleh Right issue Studi pada Perusahaan Perbankan Indonesia 2021-2024." JURNAL RISET EKONOMI DAN AKUNTANSI (JREA), vol. 4, no. 1, 2026.

Maharani, Deya Agustin Putri; Budianto, Risky. "Pengaruh Struktur Modal terhadap Kinerja Keuangan di Moderasi oleh Right issue Studi pada Perusahaan Perbankan Indonesia 2021-2024." JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 4, no. 1 (2026).

Maharani, et al. (2026) 'Pengaruh Struktur Modal terhadap Kinerja Keuangan di Moderasi oleh Right issue Studi pada Perusahaan Perbankan Indonesia 2021-2024', JURNAL RISET EKONOMI DAN AKUNTANSI (JREA), 4(1). doi: 10.54066/jrea-itb.v4i1.3752.

Maharani, Deya Agustin Putri; Budianto, Risky. Pengaruh Struktur Modal terhadap Kinerja Keuangan di Moderasi oleh Right issue Studi pada Perusahaan Perbankan Indonesia 2021-2024. JURNAL RISET EKONOMI DAN AKUNTANSI (JREA). 2026;4(1).

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