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The Effect of Risk Management Implementation on Financial Performance at Kalteng Development Bank Kuala Kapuas Branch Haidir Ahsana; Fifi Swandari
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 03 (2024): August Asian Journal of Management Entrepreneurship and Social Science ( AJMES
Publisher : Cita Konsultindo Research Center

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Abstract

This study aims to analyze the effect of Non Performing Loans (NPL) (X1), Loan to Deposit Ratio (LDR) (X2), BOPO (X3), as exogenous variables on Return On Assets (ROA) (Y) as an endogenous variable accompanied by CKPN (Z) as an intervening variable at Bank Pembangunan Kalteng, Kuala Kapuas Branch. This study uses secondary data sourced from the financial statements of the company's bank for the period 2021-2023 obtained through the company's website. The method used in this study is a census using all samples in the population during that period. This study uses the path analysis method to determine the direct and indirect effects between exogenous variables on endogenous variables accompanied by intervening variables processed using the SmartPLS 3.0 program. The results of the study indicate that the NPL, LDR and CKPN variables have a negative effect on ROA, while the BOPO variable has a positive effect on ROA. The NPL variable has a negative effect on CKPN, while the LDR and BOPO variables do not affect CKPN. The results of the mediation effect test indicate that the intervening variable CKPN is able to provide an indirect effect on the relationship between NPL and ROA, while the effect of the LDR and BOPO variables on ROA cannot be mediated by CKPN.
The Effect of Corporate Governance, Regulatory Compliance, and Company Size on Enterprise Risk Management of Kalimantan Regional Development Banks Darmansyah Darmansyah; Laila Refiana Said; Fifi Swandari
Asia Pacific Journal of Management and Education (APJME) Vol 7, No 1 (2024): March 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v7i1.2938

Abstract

This study analyzes the effect of corporate governance, regulatory compliance, and company size on enterprise risk management. The subject of this study is regional banking companies located in the Kalimantan using data during 2014-2023. The results of the data test show that corporate governance, regulatory compliance, and company size affect the risk management of a company. The findings of this study support the importance of developing good governance and complying with applicable procedures in implementing more effective risk management. In addition, the larger a company, the more of focus on risk management to become more effective organization.