<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh risiko kredit dan risiko likuiditas terhadap profitabilitas perbankan yang diukur melalui Return on Assets (ROA) dan Return on Equity (ROE). Populasi dalam penelitian ini adalah seluruh perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Pemilihan sampel dilakukan dengan metode purposive sampling berdasarkan kriteria: perusahaan tercatat di BEI, menyajikan laporan keuangan secara berturut-turut selama periode penelitian, dan mencatatkan laba positif setiap tahun. Berdasarkan kriteria tersebut, diperoleh 20 perusahaan dengan total 60 data observasi. Data sekunder diperoleh dari Indonesian Capital Market Directory (ICMD) dan laporan tahunan masing-masing perusahaan. Teknik analisis yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa risiko kredit berpengaruh negatif dan signifikan terhadap ROA dan ROE. Sebaliknya, risiko likuiditas berpengaruh positif dan signifikan terhadap ROA, namun tidak berpengaruh signifikan terhadap ROE. Temuan ini memberikan implikasi penting bagi manajemen perbankan dalam mengelola risiko untuk meningkatkan profitabilitas. This study aims to analyze the effect of credit risk and liquidity risk on banking profitability, as measured by Return on Assets (ROA) and Return on Equity (ROE). The population consists of all banking companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Samples were selected using purposive sampling based on the following criteria: companies listed on the IDX, consistently publishing annual financial reports during the observation period, and reporting positive profits for three consecutive years. Based on these criteria, 20 companies were selected, resulting in 60 data observations. Secondary data were obtained from the Indonesian Capital Market Directory (ICMD) and annual reports of the respective companies. The data analysis method used is multiple linear regression. The results show that credit risk has a negative and significant effect on both ROA and ROE. Conversely, liquidity risk has a positive and significant effect on ROA but does not have a significant effect on ROE. These findings provide important implications for banking management in managing risks to enhance profitability]]>
