Buletin Studi Ekonomi
VOL.26.NO.2.AGUSTUS 2021

RISK MANAGEMENT AND BANKING PERFORMANCE WITH CORPORATE GOVERNANCE AS MODERATING VARIABLE

Santi Hikmawati (Universitas Islam Indonesia, Yogyakarta, Indonesia)
Sutrisno Sutrisno (Universitas Islam Indonesia, Yogyakarta, Indonesia)



Article Info

Publish Date
31 Aug 2021

Abstract

This research aims to analyze the effect of risk management on bank financial performance with corporate governance as a moderating variable. The independent variables used in this research are risk management, consist of credit risk (NPL), liquidity risk (LDR), and operating risk (OEIR). The dependent variable used is financial performance (ROA). Meanwhile, corporate governance as a moderating variable and firm size as a control variable. The regression model used are multiple linear regression analysis and moderated regression analysis. The sample was selected through purposive sampling method and 43 banks were selected as research sample. The result of this research showed that NPL and OEIR have a negative and significant impact on financial performance. Meanwhile, LDR has not significant effect on financial performance. Corporate governance was able to moderate the relationship between NPL and OEIR on financial performance, but unable to moderate the relationship between LDR on financial performance.

Copyrights © 2021






Journal Info

Abbrev

bse

Publisher

Subject

Economics, Econometrics & Finance

Description

Buletin Studi Ekonomi diterbitkan oleh Fakultas Ekonomi Universitas Udayana. Terbit dua kali setahun pada bulan Februari dan Agustus. Berisi tulisan yang diangkat dari hasil penelitian di bidang ekonomi. ISSN ...