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Abstract
Faktor yang mempengaruhi kinerja keuangan perbankan salah satunya yaitu risiko. Penelitian ini bertujuan untuk mengetahui pengaruh risiko kredit (NPL), risiko operasional (BOPO), risiko likuiditas (LDR), dan risiko pasar (NIM), terhadap kinerja keuangan (ROA) perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2016-2019. Sampel yang digunakan dalam penelitian ini sebanyak 37 perusahaan. Dalam penelitian ini metode analisis yang digunakan adalah analisis regresi linier berganda. Pengujian hipotesis yang dilakukan menggunakan uji koefisien determinasi (R2), uji signifikansi simultan (uji F), dan uji parsial (uji T). Hasil penelitian menunjukkan bahwa NPL BOPO, LDR, dan NIM berpengaruh negatif dan signifikan terhadap ROA.
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Copyright (c) 2022 Fatihah Nur Rahma, Nurfauziah
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References
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- Adeusi, et al. (2013) ‘Risk Management and Financial Performance Of Banks In Nigeria’, IOSR Journal of Business and Management, 14(6), pp. 52–56. doi:10.9790/487x-1465256.
- Alareeni, B. (2018) ‘The impact of firm-specific characteristics on earnings management: evidence from GCC countries’, International Journal of Managerial and Financial Accounting, 10(2), pp. 85-104. doi:10.1504/ijmfa.2018.091659.
- Ali, M. (2006) Manajemen risiko: strategi perbankan dan dunia usaha menghadapi tantangan globalisasi bisnis. Jakarta: Raja Grafindo Persada.
- Alshatti, A.S. (2015) ‘The effect of credit risk management on financial performance of the Jordanian commercial bank’, Investment Management and Financial Innovations, 12(1), pp. 338–345.
- Ariffin, N.M. (2012) ‘Liquidity Risk Management and Financial Performance In Malaysia: Empirical Evidence From Islamic Banks’, Aceh International Journal of Social Sciences, 1(2), pp. 68–75. Available at: http://irep.iium.edu.my/28987/.
- Attar, D., Islahuddin and Shabri, M. (2014) ‘Pengaruh Penerapan Manajemen Risiko Terhadap Kinerja Keuangan Perbankan yang Terdaftar di Bursa Efek Indonesia’, Jurnal Akuntansi Pascasarjana Universitas Syiah Kuala, 3(1), pp. 10–20. doi:10.13140/RG.2.1.3589.4882.
- Bastomi, M., Salim, U. and Aisjah, S. (2017) ‘The Role of Corporate Governance and Risk Management on Banking Financial Performance in Indonesia’, Jurnal Keuangan dan Perbankan, 21(4), pp. 670-680. doi:10.26905/jkdp.v21i4.1285.
- Brock, P.L. and Suarez, L.R. (2000) ‘Understanding the behavior of bank spreads in Latin America’, Journal of Development Economics, 63(1), pp. 113–134. doi:10.1016/s0304-3878(00)00102-4.
- Buchory, H.A. (2015) ‘Banking Intermediation, Operational Efficiency and Risk In The Banking Profitability’, International Journal of Business, Economics and Law, 7(2), pp. 57–63.
- Capriani, N.W.W. and Dana, I.M. (2016) ‘Pengaruh Risiko Kredit Risiko Operasional dan Risiko Likuiditas Terhadap Profitabilitas BPR di Kota Denpasar’, E-Jurnal Manajemen, 5(3), pp. 1486–1512.
- Ekinci, A. (2016) ‘The Effect of Credit and Market Risk on Bank Performance: Evidence from Turkey’, International Journal of Economics and Financial Issues, 6(2), pp. 427–434.
- Ghirardini, B. (2021) E-learning methodologies and good practices. 2 ed. Rome: Food and Agriculture Organization of the United Nations. Available at: https://www.fao.org/3/i2516e/i2516e.pdf.
- Ghozali, I. (2015) Aplikasi Analisis Multivariate dengan Program IBM SPSS 23. Semarang: Universitas Diponegoro.
- Husnan, S. and Pudjiastuti, E. (2012) Manajemen Keuangan. 6th ed. Yogyakarta: UPP AMP YKPN.
- Inegbedion, H., Vincent, B.D. and Obadiaru, E. (2020) ‘Risk Management and the Financial Performance of Banks in Nigeria’, International Journal of Financial Research, 11(5), pp. 115-128. doi:10.5430/ijfr.v11n5p115.
- Ismanto, D. (2020) ‘Pengaruh Penerapan Manajemen Risiko Terhadap Kinerja Keuangan Sektor Perbankan Periode 2013-2017’, Jurnal Fokus Manajemen Bisnis, 10(1), pp. 102–120. doi:10.12928/fokus.v10i1.2075.
- Kassi, D.F., et al. (2019) ‘Market Risk and Financial Performance of Non-Financial Companies Listed on the Moroccan Stock Exchange’, Risks’, 7(1), pp. 1-29. doi:10.3390/risks7010020.
- Linsley, P.M. and Shrives, P.J. (2006) ‘Risk reporting: A study of risk disclosures in the annual reports of UK companies’, The British Accounting Review, 38(4), pp. 387–404. doi:10.1016/j.bar.2006.05.002.
- Mardiana, Endah, P. and Dianata, A.W.M. (2018) ‘The effect of risk management on financial performance with good corporate governance as a moderation variable’, Management and Economics Journal (MEC-J), 2(3), pp. 257–268. doi:10.18860/mec-j.v0i0.5223.
- Martono, P.D.R. and Arifin, Z. (2019) ‘Stock Price Response to Bank’s Health Components Information: Study on Banks Listed in Indonesia Stock Exchange’, Proceeding of The 3rd International Conference on Accounting, Business & Economics (UII-ICABE 2019), pp. 194–200. Available at: https://journal.uii.ac.id/icabe/article/view/14707/9930.
- Million, G., Matewos, K. and Sujata, S. (2015) ‘The impact of credit risk on profitability performance of commercial banks in Ethiopia’, African Journal of Business Management, 9(2), pp. 59–66. doi:10.5897/ajbm2013.7171.
- Natalia, P. (2015) ‘Analisis Pengaruh Risiko Kredit, Risiko Pasar , Efisiensi Operasi, Modal, dan Likuiditas Terhadap Kinerja Keuangan Perbankan’, Jurnal Ekonomi, Manajemen dan Perbankan, 1(2), pp. 62–73. doi:10.35384/jemp.v1i2.37.
- Otoritas Jasa Keuangan (2016) ‘Peraturan Otoritas Jasa Keuangan Republik Indonesia tentang Nomor 18 Tahun 2016 tentang Penerapan Manajemen Risiko bagi Bank Umum’, Available at: http://www.ojk.go.id/id/kanal/iknb/regulasi/lembaga-keuangan-mikro/peraturan-ojk/Documents/SAL-POJK PERIZINAN FINAL F.pdf.
- Qabrati, I. (2019) ‘Risk Management in Banking Sector: Empirical Data from Commercial Banks in Kosovo’, Prizren Social Science Journal, 3(1), pp. 6–12. doi:10.32936/pssj.v3i1.71.
- Raharjo, P.G., Hakim, D.B., Manurung, A.H. and Maulana, T.N.A. (2014) ‘The Determinant of Commercial Banks’ Interest Margin in Indonesia: An Analysis of Fixed Effect Panel Regression’, International Journal of Economics and Financial Issues, 4(2), pp. 295–308.
- Saiful, S. and Ayu, D.P. (2019) ‘Risks Management and Bank Performance: the Empirical Evidences From Indonesian Conventional and Islamic Banks’, International Journal of Economics and Financial Issues, 9(4), pp. 90–94. doi:10.32479/ijefi.8078.
- Sleimi, M.T. (2020) ‘Effects of risk management practices on banks’ performance: An empirical study of the Jordanian banks’, Management Science Letters, 10(2), pp. 489–496. doi:10.5267/j.msl.2019.8.021.
- Soyemi, K.A., Ogunleye, O.J. and Ashogbon, F.O. (2014) ‘Risk Management Practices and Financial Performance: Evidence from the Nigerian Deposit Money Banks (DMBS)’, The Business and Management Review, 4(4), pp. 345–354.
- Sugiyanto, S. and Rahayu, A.A. (2019) ‘The Implementation of Risk Management and Its Effect on Good Cooperative Governance and Success’, Journal of Indonesian Economy and Business, 33(3), pp. 243-256. doi:10.22146/jieb.28570.
- Sugiyono (2007) Statistik Untuk Penelitian. Bandung: Alfabeta.
- Sutedi, A. (2008) Hukum Perbankan Suatu Tinjauan Pencucian Uang, Merger, Likuidasi dan Kepailitan. Jakarta: Bumi Aksara.
- Yousfi, I. (2012) ‘Risk Management Practices and Financial Performance in Jordan: Empirical Evidence from Islamic Banks’, International Shariah Research Academy for Islamic Finance, 6(1), pp. 69-83.
References
Abdullah, M., Shahimi, S. and Ismail, A.G. (2011) ‘Operational risk in Islamic banks: examination of issues’, Qualitative Research in Financial Markets, 3(2), pp. 131–151. doi:10.1108/17554171111155366.
Adeusi, et al. (2013) ‘Risk Management and Financial Performance Of Banks In Nigeria’, IOSR Journal of Business and Management, 14(6), pp. 52–56. doi:10.9790/487x-1465256.
Alareeni, B. (2018) ‘The impact of firm-specific characteristics on earnings management: evidence from GCC countries’, International Journal of Managerial and Financial Accounting, 10(2), pp. 85-104. doi:10.1504/ijmfa.2018.091659.
Ali, M. (2006) Manajemen risiko: strategi perbankan dan dunia usaha menghadapi tantangan globalisasi bisnis. Jakarta: Raja Grafindo Persada.
Alshatti, A.S. (2015) ‘The effect of credit risk management on financial performance of the Jordanian commercial bank’, Investment Management and Financial Innovations, 12(1), pp. 338–345.
Ariffin, N.M. (2012) ‘Liquidity Risk Management and Financial Performance In Malaysia: Empirical Evidence From Islamic Banks’, Aceh International Journal of Social Sciences, 1(2), pp. 68–75. Available at: http://irep.iium.edu.my/28987/.
Attar, D., Islahuddin and Shabri, M. (2014) ‘Pengaruh Penerapan Manajemen Risiko Terhadap Kinerja Keuangan Perbankan yang Terdaftar di Bursa Efek Indonesia’, Jurnal Akuntansi Pascasarjana Universitas Syiah Kuala, 3(1), pp. 10–20. doi:10.13140/RG.2.1.3589.4882.
Bastomi, M., Salim, U. and Aisjah, S. (2017) ‘The Role of Corporate Governance and Risk Management on Banking Financial Performance in Indonesia’, Jurnal Keuangan dan Perbankan, 21(4), pp. 670-680. doi:10.26905/jkdp.v21i4.1285.
Brock, P.L. and Suarez, L.R. (2000) ‘Understanding the behavior of bank spreads in Latin America’, Journal of Development Economics, 63(1), pp. 113–134. doi:10.1016/s0304-3878(00)00102-4.
Buchory, H.A. (2015) ‘Banking Intermediation, Operational Efficiency and Risk In The Banking Profitability’, International Journal of Business, Economics and Law, 7(2), pp. 57–63.
Capriani, N.W.W. and Dana, I.M. (2016) ‘Pengaruh Risiko Kredit Risiko Operasional dan Risiko Likuiditas Terhadap Profitabilitas BPR di Kota Denpasar’, E-Jurnal Manajemen, 5(3), pp. 1486–1512.
Ekinci, A. (2016) ‘The Effect of Credit and Market Risk on Bank Performance: Evidence from Turkey’, International Journal of Economics and Financial Issues, 6(2), pp. 427–434.
Ghirardini, B. (2021) E-learning methodologies and good practices. 2 ed. Rome: Food and Agriculture Organization of the United Nations. Available at: https://www.fao.org/3/i2516e/i2516e.pdf.
Ghozali, I. (2015) Aplikasi Analisis Multivariate dengan Program IBM SPSS 23. Semarang: Universitas Diponegoro.
Husnan, S. and Pudjiastuti, E. (2012) Manajemen Keuangan. 6th ed. Yogyakarta: UPP AMP YKPN.
Inegbedion, H., Vincent, B.D. and Obadiaru, E. (2020) ‘Risk Management and the Financial Performance of Banks in Nigeria’, International Journal of Financial Research, 11(5), pp. 115-128. doi:10.5430/ijfr.v11n5p115.
Ismanto, D. (2020) ‘Pengaruh Penerapan Manajemen Risiko Terhadap Kinerja Keuangan Sektor Perbankan Periode 2013-2017’, Jurnal Fokus Manajemen Bisnis, 10(1), pp. 102–120. doi:10.12928/fokus.v10i1.2075.
Kassi, D.F., et al. (2019) ‘Market Risk and Financial Performance of Non-Financial Companies Listed on the Moroccan Stock Exchange’, Risks’, 7(1), pp. 1-29. doi:10.3390/risks7010020.
Linsley, P.M. and Shrives, P.J. (2006) ‘Risk reporting: A study of risk disclosures in the annual reports of UK companies’, The British Accounting Review, 38(4), pp. 387–404. doi:10.1016/j.bar.2006.05.002.
Mardiana, Endah, P. and Dianata, A.W.M. (2018) ‘The effect of risk management on financial performance with good corporate governance as a moderation variable’, Management and Economics Journal (MEC-J), 2(3), pp. 257–268. doi:10.18860/mec-j.v0i0.5223.
Martono, P.D.R. and Arifin, Z. (2019) ‘Stock Price Response to Bank’s Health Components Information: Study on Banks Listed in Indonesia Stock Exchange’, Proceeding of The 3rd International Conference on Accounting, Business & Economics (UII-ICABE 2019), pp. 194–200. Available at: https://journal.uii.ac.id/icabe/article/view/14707/9930.
Million, G., Matewos, K. and Sujata, S. (2015) ‘The impact of credit risk on profitability performance of commercial banks in Ethiopia’, African Journal of Business Management, 9(2), pp. 59–66. doi:10.5897/ajbm2013.7171.
Natalia, P. (2015) ‘Analisis Pengaruh Risiko Kredit, Risiko Pasar , Efisiensi Operasi, Modal, dan Likuiditas Terhadap Kinerja Keuangan Perbankan’, Jurnal Ekonomi, Manajemen dan Perbankan, 1(2), pp. 62–73. doi:10.35384/jemp.v1i2.37.
Otoritas Jasa Keuangan (2016) ‘Peraturan Otoritas Jasa Keuangan Republik Indonesia tentang Nomor 18 Tahun 2016 tentang Penerapan Manajemen Risiko bagi Bank Umum’, Available at: http://www.ojk.go.id/id/kanal/iknb/regulasi/lembaga-keuangan-mikro/peraturan-ojk/Documents/SAL-POJK PERIZINAN FINAL F.pdf.
Qabrati, I. (2019) ‘Risk Management in Banking Sector: Empirical Data from Commercial Banks in Kosovo’, Prizren Social Science Journal, 3(1), pp. 6–12. doi:10.32936/pssj.v3i1.71.
Raharjo, P.G., Hakim, D.B., Manurung, A.H. and Maulana, T.N.A. (2014) ‘The Determinant of Commercial Banks’ Interest Margin in Indonesia: An Analysis of Fixed Effect Panel Regression’, International Journal of Economics and Financial Issues, 4(2), pp. 295–308.
Saiful, S. and Ayu, D.P. (2019) ‘Risks Management and Bank Performance: the Empirical Evidences From Indonesian Conventional and Islamic Banks’, International Journal of Economics and Financial Issues, 9(4), pp. 90–94. doi:10.32479/ijefi.8078.
Sleimi, M.T. (2020) ‘Effects of risk management practices on banks’ performance: An empirical study of the Jordanian banks’, Management Science Letters, 10(2), pp. 489–496. doi:10.5267/j.msl.2019.8.021.
Soyemi, K.A., Ogunleye, O.J. and Ashogbon, F.O. (2014) ‘Risk Management Practices and Financial Performance: Evidence from the Nigerian Deposit Money Banks (DMBS)’, The Business and Management Review, 4(4), pp. 345–354.
Sugiyanto, S. and Rahayu, A.A. (2019) ‘The Implementation of Risk Management and Its Effect on Good Cooperative Governance and Success’, Journal of Indonesian Economy and Business, 33(3), pp. 243-256. doi:10.22146/jieb.28570.
Sugiyono (2007) Statistik Untuk Penelitian. Bandung: Alfabeta.
Sutedi, A. (2008) Hukum Perbankan Suatu Tinjauan Pencucian Uang, Merger, Likuidasi dan Kepailitan. Jakarta: Bumi Aksara.
Yousfi, I. (2012) ‘Risk Management Practices and Financial Performance in Jordan: Empirical Evidence from Islamic Banks’, International Shariah Research Academy for Islamic Finance, 6(1), pp. 69-83.