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Liana, Jenny
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Library & Information Science

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Analysis of the Influence of Credit Risk, Liquidity Risk, and Operational Risk on Banking Financial Performance in Financial Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 Period Liana, Jenny; Kusumastuti, Ratih; Hizazi, Achmad
Journal of Comprehensive Science Vol. 4 No. 12 (2025): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v4i12.3844

Abstract

This study aims to analyze the influence of credit risk, liquidity risk, and operational risk on banking financial performance, especially profitability as measured using Return on Assets (ROA). The research population includes all conventional banks listed on the Indonesia Stock Exchange during the 2022–2024 period. The sample was determined using a purposive sampling technique, yielding 43 banks that met the research criteria. Data were collected from the banks' annual reports and official financial statements, which contain information related to NPL (Non-Performing Loan), LDR (Loan to Deposit Ratio), and BOPO (Operating Costs to Operating Income). The analysis was carried out using panel data regression, classical assumption tests (normality and multicollinearity), and hypothesis tests such as t-tests and determination tests (Adjusted R²). The results showed that partially, credit risk (NPL) had no significant effect on profitability, suggesting that the credit quality of the sample banks was relatively maintained or that the NPL factor was not yet a major pressure on performance. On the other hand, liquidity risk (LDR) had a significant positive effect on ROA, indicating that optimal liquidity management supports increased profitability. Operational risk (BOPO) had a significant negative effect on ROA, confirming that operational efficiency is a key factor in maintaining the bank's financial performance. These findings provide practical implications for bank management in optimizing liquidity and reducing operational costs to increase profitability in a sustainable manner.
Systematic Literature Review: The Role of Audit Quality in Detecting Fraud Liana, Jenny; Friyani, Rita; Mukhzarudfa, Mukhzarudfa
Journal of Comprehensive Science Vol. 5 No. 1 (2026): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v5i1.3865

Abstract

This research aims to examine articles related to the role of audit quality in detecting fraud. This study uses the blibliometrics-based Systematic Literature Review (SLR) method to identify, evaluate, and synthesize relevant empirical research results from Scopus' reputable database. The literature search was carried out with a combination of the keywords fraud detection and quality audit. Of the 110 articles identified, as many as 34 articles met the inclusion criteria after going through the selection process using the PRISMA protocol. The results of this study show that fraud detection is a multidimensional phenomenon influenced by a combination of individual auditor factors (competence, professionalism, skepticism), quality of internal governance and control, and the use of technologies such as CAATs, big data analytics, and artificial intelligence. Audit quality has proven to be an important catalyst that strengthens the effectiveness of fraud detection, although traditional proxies such as KAP size and tenure audits do not always consistently explain fraud detection capabilities. Overall, these findings confirm that synergies between audit quality, governance mechanisms, and intelligent automation are needed to improve the effectiveness of fraud prevention and detection.
Co-Authors Achmad Hizazi FRIYANI, RITA Mukhzarudfa, Mukhzarudfa Ratih Kusumastuti