Abstract:
This study aims to analyze the effect of Asset Utilization Efficiency and Capital Adequacy
Ratio on Profit Growth, with Bank Size as a moderating variable in the banking sector listed
on the Indonesia Stock Exchange. The research employs a quantitative approach with
secondary data collected from the annual financial reports of banks listed on the IDX for the
period 2019–2023. The sample was selected using purposive sampling, resulting in a total of
17 banks as research objects. The analytical method used is Moderated Regression Analysis
(MRA) to test the direct and moderating effects. The results indicate that Asset Utilization
Efficiency has negative non-significant effect on Profit Growth, while Capital Adequacy Ratio
shows a negative and significant effect. Furthermore, Bank Size is proven to moderate the
relationship between Asset Utilization Efficiency and Profit Growth, but does not significantly
moderate the effect of Capital Adequacy Ratio on Profit Growth.
