摘要：This study aims to examine and empirically prove the moderating effects of credit risk on
the relationship between the loan and intellectual capital with profitability. The sample selection
technique uses purposive sampling, and data analysis uses moderated regression analysis. The result
shows that loan has a positive effect on profitability, intellectual capital has positive effect on
profitability, and credit risk moderates the effect of loan and intellectual capital on profitability.
其他摘要：Penelitian ini bertujuan untuk menguji dan membuktikan secara empiris efek moderasi
risiko kredit terhadap hubungan pinjaman (loan) dan intellectual capital dengan profitabilitas.
Teknik pemilihan sampel menggunakan metode purposive sampling dan analisis data
menggunakan moderated regression analysis. Hasil penelitian menunjukkan bahwa pinjaman
berpengaruh positif terhadap profitabilitas, intellectual capital berpengaruh positif terhadap
profitabilitas, dan risiko kredit memoderasi pengaruh pinjaman dan intellectual capital terhadap
profitabilitas.
关键词：loan; intellectual capital; credit risk; bank profitability.
