E-JURNAL AKUNTANSI
Vol 31 No 7 (2021)

Risiko Perbankan, Working Capital Turn Over, dan Profitabilitas

Ni Made Bunga Ayu Cahyani (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)
I Ketut Sujana (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)



Article Info

Publish Date
25 Jul 2021

Abstract

This study aims to obtain empirical evidence of the effect of credit risk, liquidity risk, operational risk, and working capital turnover on the profitability of banking companies. The study population was 45 banking companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2019 period. With a purposive sampling technique, this study used 17 samples of companies. Through multiple linear regression analysis techniques, the results show credit risk and operational risk partially have a negative and significant effect on the profitability of banking companies. It means the lower the credit risk and operational risk faced, the greater the profitability can be generated. This study also shows liquidity risk and working capital turnover partially have a positive and insignificant effect on the profitability of banking companies. This means that the higher the risk of liquidity and working capital turnover faced, will not be able to increase the profitability of banking companies. Keywords: Credit Risk; Liquidity Risk; Operational Risk; Working Capital Turn Over.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...