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All Journal Jurnal Ekonomi Akuntansi Krida Wacana EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis AKUNTANSI DEWANTARA JURNAL MANAJEMEN MOTIVASI JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) The Accounting Journal of Binaniaga JURNAL MANAJEMEN (EDISI ELEKTRONIK) JURNAL MANAJEMEN BISNIS Accounting Profession Journal (APAJI) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Business and Entrepreneurial Review Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Ekonomi Digital Jurnal Manajemen USNI IIJSE Jurnal Akuntansi JER
Farah Margaretha Leon
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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PENGARUH FINANCIAL RISK DAN CAPITAL ADEQUACY RATIO (CAR) TERHADAP BANK PERFORMANCE PADA SEKTOR PERBANKAN DI INDONESIA Kurniawan Putra Perdana; Hani Ismahdiani; Henny Setyo Lestari; Farah Margaretha Leon
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7224

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh beberapa elemen dari risiko keuangan, yakni risiko kredit, risiko likuiditas, dan risiko operasional, serta Capital Adequacy Ratio (CAR), dengan menggunakan variabel kontrol berupa pertumbuhan PDB, inflasi, dan ukuran perusahaan terhadap Return on Equity (ROE) sebagai indikator kinerja industri perbankan. Sampel penelitian ini dipilih melalui purposive sampling dengan kriteria perbankan konvensional yang terdiri dari 43 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2024. Hasil penelitian ini menunjukkan bahwa hanya risiko kredit yang berpengaruh negatif signifikan. Risiko operasional, CAR, dan ukuran bank berpengaruh positif signifikan secara parsial. Namun, hasil uji simultan memperlihatkan bahwa seluruh variabel independen secara bersama-sama berpengaruh signifikan terhadap model. Hasil penelitian ini menegaskan bahwa kombinasi pengelolaan risiko, efisiensi, permodalan yang kuat, dan skala aset yang lebih besar membantu memperkuat kinerja keuangan bank secara keseluruhan.
PENGARUH RISIKO KREDIT TERHADAP KINERJA KEUANGAN BANK UMUM KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020–2024 Rizki Hidayatullah; Muhamad Teguh Suprayogi; Farah Margaretha Leon
AKUNTANSI DEWANTARA Vol 10 No 1 (2026): Vol 10 No 1 (2026): AKUNTANSI DEWANTARA VOL. 10 NO 1 APRIL 2026
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v10i1.22779

Abstract

  This study examines the effect of credit risk on the financial performance of conventional banks listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Financial performance is measured using Return on Assets (ROA), while credit risk is represented by Non-Performing Loans (NPL), Loan Loss Provisions (LLP), and Insider Lending (INSL). In addition, the Capital Adequacy Ratio (CAR) is included as an independent variable, while Firm Size serves as a control variable. This study employs a quantitative approach using secondary data obtained from the annual financial statements of listed banks. The sample consists of 27 conventional banks selected through purposive sampling, resulting in 135 firm-year observations. Panel data regression analysis was conducted using EViews software. The results indicate that NPL has a positive and significant effect on ROA at the 10% significance level, while LLP has a negative and significant effect on ROA. Meanwhile, Insider Lending and CAR do not have a significant effect on financial performance. Firm Size is found to have a positive and significant effect on ROA. These findings suggest that although credit quality and Loan Loss Provisioning remain important determinants of bank profitability, adequate capital levels and Insider Lending practices do not necessarily influence financial performance. The study highlights the importance of effective credit risk management, particularly in controlling Loan Loss Provisions, to maintain profitability in the Indonesian banking sector.
The Influence of Asset Management Risk on Bank’s Financial Performance in Indonesia Berlian Zervi Pratiwi, Enggar; Syakila Salsabila Nasution; Farah Margaretha Leon
JURNAL MANAJEMEN MOTIVASI Vol 22 No 2 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v22i2.9091

Abstract

By taking into account the capital adequacy ratio, bank size, and financial leverage, this study seeks to examine the impact of asset management risk on the financial performance of Indonesian banks. Purposive sampling was used to choose 32 banks that were listed on the Indonesia Stock Exchange between 2020 and 2024. Panel data regression was used to analyse the data. The findings indicate that while financial leverage has a large negative impact on financial performance, interest rate risk, credit risk, and the capital adequacy ratio have a considerable beneficial impact. The financial performance of banks is not significantly impacted by liquidity risk or bank size. Keywords: Capital Adequacy Ratio; Credit Risk; Financial Performance; Interest Rate Risk; Liquidity Risk
Co-Authors Aishuia Amellia Pratiwi Anton Ardhia Pramesti Berlian Zervi Pratiwi, Enggar Birdgitta Jasmine Maharani Hapsan Dyah Hayu Kusumastuti Farel, Jose Raci Galuh Refadias Ayuni Hani Ismahdiani Intan Nibras Fahar Joseph Hendryawan Krisantanu Splendid Josephina Endang Purba Keysha Alea Oktaviana Kristian Chandra Kukus Mantili Asri Kurniawan Putra Perdana Kusnul Fitriani Lestari, Henny Setyo Muhamad Teguh Suprayogi Mutiara Raudatul Jannah Nabila Tri Januarti Natasya Natasya Purba, Yosephina E Putri Az Zahra Nodhiva Rahmalia Utami Rani Lokonta Sari Sembiring Reni Rezki Pratiwi Rintan Anggraini Rizki Hidayatullah Rizky Mulia Ryandy Sofi Salfira Anjharsari Syakila Salsabila Nasution Uliansyah, Marji Vanny Aurelia Vina Ayu Nur Septyana Widya Alifia Yasmin Nugraha Putri Yosephina Endang Purba Yusia Bela