Pengaruh Risiko Operasional, Risiko Kredit, Risiko Likuiditas Terhadap Kinerja Keuangan
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Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh risiko kredit, risiko operasional, dan risiko likuiditas terhadap kinerja keuangan Bank Pembangunan Daerah (BPD) di Indonesia periode 2018–2023, dengan Good Corporate Governance (GCG) sebagai variabel moderasi. Metode yang digunakan adalah pendekatan kuantitatif dengan analisis regresi linier berganda dan Moderated Regression Analysis (MRA), menggunakan data sekunder dari 20 BPD yang terpilih secara purposive sampling. Hasil penelitian disimpulkan bahwa risiko kredit tidak berpengaruh terhadap Return on Assets (ROA). Sebaliknya, risiko operasional berpengaruh negatif dan risiko likuiditas berpengaruh positif terhadap kinerja keuangan. Sementara itu, GCG tidak mampu memoderasi hubungan antara ketiga jenis risiko tersebut dengan ROA. Temuan ini mengindikasikan perlunya penguatan pengelolaan risiko dan efektivitas pelaksanaan GCG dalam mendorong kinerja keuangan BPD.
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Licensed under 
a Creative Commons Attribution-NonCommercial 4.0 International License
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