Pengaruh Risiko Keuangan terhadap Kinerja Keuangan Perbankan (PRIMBANK10) dengan Ukuran Bank sebagai Moderator
DOI:
https://doi.org/10.31539/costing.v7i5.12269Keywords:
Risiko Keuangan, Kinerja Keuangan, PRIMBANK10, ProfitabilitasAbstract
Penelitian ini bertujuan untuk menganalisis pengaruh dari risiko keuangan terhadap kinerja keuangan dan pengaruh moderasi ukuran bank terhadap hubungan antara risiko keuangan dan kinerja keuangan. Penelitian ini menggunakan risiko operasional, risiko kredit, risiko pasar dan ukuran sebagai variabel independen, Penelitian ini menggunakan data sepuluh perbankan yang terindeks dalam IDX PEFINDO – Prime Bank pada tahun 2023 dengan menggunakan data laporan keuangan periode 2020 – 2023. Metode analisis yang digunakan adalah model regresi data panel dengan software Eviews 12.0. Hasil penelitian menunjukkan bahwa risiko kredit dan risiko pasar tidak berpengaruh terhadap kinerja keuangan. Sedangkan, risiko operasional memiliki pengaruh signifikan negatif terhadap kinerja keuangan. Ukuran bank dapat memoderasi hubungan antara risiko operasional dengan kinerja keuangan, namun tidak dapat memoderasi hubungan antara risiko kredit dan risiko pasar terhadap kinerja keuangan. Penemuan ini mengimplikasikan bahwa perbankan yang terindeks PRIMBANK10 tetap harus berhati – hati terhadap risiko pasar dan risiko kredit karena risiko – risiko tersebut dapat mempengaruhi profitabilitas perbankan di kemudian hari.
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W Wijayanty, D., Indrianisca, M., Aurelia, A. D., Olivia, L., & Leon, F. M. (2024). The Effect of Financial Risk on Financial Performance in the Non-Cyclical Consumer Industry Listed on the BEI. ECOMBIS REVIEW: Scientific Journal of Economics and Business, 12(1), 12. https://doi.org/10.37676/ekombis.v12i1
Z Zhang, X., Zhang, M., & Fang, Z. (2023). Impact of Climate Risk on the Financial Performance and Financial Policies of Enterprises. Sustainability, 15(20), 14833. https://doi.org/10.3390/su152014833
Alfadhli, M. S., & Alali, S. (2021). The Effect of Bank Size on Financial Performance: A Case Study on Kuwaiti Banks Keywords Bank Assets Size Return on Assets (ROA) Return on Equity (ROE) Shareholder’s Equity Kuwaiti Banks OLS Regression. In Journal of Insurance and Financial Management (Vol. 4).
Ardila, D., Andriana, I., & Ghasarma, R. (2022). Analisis Kinerja Keuangan Perbankan Pada Bank Umum Syariah di Indonesia. Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah, 5(1), 1–15. https://doi.org/10.47467/alkharaj.v5i1.1091
Asrori, Amal, M. I., Musyaffi, A. M., Utami, S. A., & Rengganis, N. P. (2024). Examining the Moderating Effect of Bank Size on the Financial Risk and Performance Linkage of Islamic Commercial Banks. Corporate Governance and Organizational Behavior Review, 8(1), 28–40. https://doi.org/10.22495/cgobrv8i1p3
Azzahra, A. D., & Anita, W. F. (2023). Risiko Pasar dan Risiko Valas terhadap Profitabilitas pada Perbankan Umum BUMN yang Terdaftar pada BEI PERIODE 2014-2021. Sosio E-Kons, 15(1), 68. https://doi.org/10.30998/sosioekons.v15i1.15782
Damayanti, A., & Al Musadieq, M. (2017). THE EFFECT OF FINANCIAL RISK AND ENVIRONMENTAL RISK ON EARNINGS (Case Study of PT Bank Tabungan Negara (Persero) Tbk Period 2006-2015). In Jurnal Administrasi Bisnis (JAB)|Vol (Vol. 46, Issue 2).
De Dewi, A. S. (2018). Pengaruh CAR, BOPO, NPL, NIM, dan LDR terhadap ROA pada Perusahaan di Sektor Perbankan yang Terdaftar di BEI Periode 2012-2016. Jurnal PUNDI, 1(3).
Ek Ekinci, R., & Poyraz, G. (2019). The Effect of Credit Risk on Financial Performance of Deposit Banks in Turkey. Procedia Computer Science, 158, 979–987. https://doi.org/10.1016/j.procs.2019.09.139
Fa Fatihudin, D., & Mochklas, M. (2018). How Measuring Financial Performance. International Journal of Civil Engineering and Technology (IJCIET, 9(6), 553–557. http://www.iaeme.com/IJCIET/index.asp553http://www.iaeme.com/ijciet/issues.asp?JType=IJCIET&VType=9&IType=6http://www.iaeme.com/IJCIET/issues.asp?JType=IJCIET&VType=9&IType=6
He Hendrastuti, R., & Harahap, R. F. (2023). Agency theory: Review of the theory and current research. Jurnal Akuntansi Aktual, 10(1), 85. https://doi.org/10.17977/um004v10i12023p085
He Hermuningsih, S., Sari, P. P., & Rahmawati, A. D. (2022). The moderating role of bank size: influence of fintech, liquidity on financial performance. Jurnal Siasat Bisnis, 106–117. https://doi.org/10.20885/jsb.vol27.iss1.art8
H Huu Nguyen, A., Thuy Doan, D., & Ha Nguyen, L. (2020). Corporate Governance and Agency Cost: Empirical Evidence from Vietnam. Journal of Risk and Financial Management, 13(5). https://doi.org/10.3390/jrfm13050103
K Kiptoo, I. K., Kariuki, S. N., & Ocharo, K. N. (2021). Risk Management and Financial Performance of Insurance Firms in Kenya. Cogent Business and Management, 8(1). https://doi.org/10.1080/23311975.2021.1997246
Kwashie, A. A., Baidoo, S. T., & Ayesu, E. K. (2022). Investigating the impact of credit risk on financial performance of commercial banks in Ghana. Cogent Economics and Finance, 10(1). https://doi.org/10.1080/23322039.2022.2109281
lLesmana, I. (2017). Risiko Operasional Bank dan Permodelannya (Bank’s Operational Risk and Its Modelling). Indonesian Journal of Accounting and Governance (IJAG), 1(2).
Nurul, R., Amijaya, F., & Alaika, R. (2023). Does Financial Risks Matter for Financial Performance in Sharia Banks? Jurnal Ilmu Ekonomi Terapan, 8(1), 24–40. https://doi.org/10.20473/jiet.v8.i1.44675
Olivia, C., Atahau, A. D. R., & Martono, S. (2022). Financial Risk and Performance of National Private Foreign Exchange Commercial Bank: Moderating Effects of Bank Size. Jurnal Keuangan Dan Perbankan, 26(1), 229–246. https://doi.org/10.26905/jkdp.v26i1.6268
Parhan, M. (2020). The Determinant of Banking Profitability in Indonesia (A Study of Commercial Banks Listed on the Indonesia Stock Exchange in 2013-2019). JIMFEB.
Putri, R. A., Kusno, H. S., & Parasi, J. (2022). Pengaruh LDR, CAR, BOPO, dan Bank Size terhadap ROA pada Bank Umum di Masa Pandemi COVID-19. Jurnal Riset Manajemen Sains Indonesia (JRMSI), 13(1). https://doi.org/doi.org/10.21009/JRMSI.013.1.01
Rembet, W. E. C., & Baramuli, D. N. (2020). Pengaruh CAR, NPL, NIM, BOPO, LDR terhadap Return on Asset (ROA) (Studi pada Bank Umum Swasta Nasional Devisa yang terdaftar di BEI). Jurnal EMBA, 8(3), 342–352.
Sdiq, S. R., & Abdullah, H. A. (2022). Examining the effect of agency cost on capital structure-financial performance nexus: empirical evidence for emerging market. Cogent Economics and Finance, 10(1). https://doi.org/10.1080/23322039.2022.2148364
Tawfeeq Yousif Alabdullah, T., Hamdan Mamari, S. AL, Said Ghassani, A. AL, & Ries Ahmed, E. (2022). Risk Management Practices and Financial Performance: The Case of Sultanate of Oman. https://doi.org/10.21070/jas.v6i1.15961
Tegene, K. B., & Venkataram, B. M. (2023). The Effect of Credit Risk Management on Financial Performance of Commercial Banks in Ethiopia. Journal of Jilin University, 42(02). https://doi.org/10.17605/OSF.IO/GZNHP
Tharu, N. K., & Shrestha, Y. M. (2019). The Influence of Bank Size on Profitability: An Application of Statistics. International Journal of Financial, Accounting, and Management, 1(2). https://doi.org/10.35912/ijfam.v1i2.82
W Weerasinghe, V. P., & Ekanayake, N. P. K. (2023). The Impact of Financial Risk on Financial Performance of Consumer Services Sector in Sri Lanka. Journal of Business and Technology, 7(2), 75–99. https://doi.org/10.4038/jbt.v7i2.102
W Wijayanty, D., Indrianisca, M., Aurelia, A. D., Olivia, L., & Leon, F. M. (2024). The Effect of Financial Risk on Financial Performance in the Non-Cyclical Consumer Industry Listed on the BEI. ECOMBIS REVIEW: Scientific Journal of Economics and Business, 12(1), 12. https://doi.org/10.37676/ekombis.v12i1
Z Zhang, X., Zhang, M., & Fang, Z. (2023). Impact of Climate Risk on the Financial Performance and Financial Policies of Enterprises. Sustainability, 15(20), 14833. https://doi.org/10.3390/su152014833
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2024-09-06
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