Jurnal Kajian Akuntansi
Vol 9 No 2 (2025): DECEMBER 2025: Article in Progress

Pengaruh Risiko Operasional, Risiko Kredit, dan Risiko Likuiditas terhadap Kinerja Perusahaan

Naibaho, Eduard Ary Binsar (Unknown)
Ali Rachman, Fikram (Unknown)



Article Info

Publish Date
30 Nov 2025

Abstract

This study aims to test and obtain empirical evidence regarding the impact of operational risk, credit risk, and liquidity risk on firm performance. The independent variables used in this study include operational risk, credit risk, and liquidity risk. Firm performance is measured using return on assets (ROA) and Tobin’s Q as dependent variables. The sample used consists of secondary data from the financial statements of non-financial sector companies published on the official website of the Indonesia Stock Exchange during the period 2018-2023, with a total of 606 data points. The sampling technique applied is purposive sampling, and the data analysis is conducted using multiple linear regression with the help of STATA software. The results of the study indicate that operational risk does not affect company performance (ROA) and has a negative effect on company performance (Tobin’s Q), credit risk positively affects firm performance, and liquidity risk negatively affects firm performance.

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Journal Info

Abbrev

jka

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Kajian Akuntansi adalah jurnal yang diterbitkan oleh Lembaga Penelitian Universitas Swadaya Gunung Jati. Jurnal Kajian Akuntansi diterbitkan dalam bentuk print and online (Open Journal System) pada tahun 2017. Jurnal Kajian Akuntansi menerbitkan artikel naskah dua kali setahun (Juni dan ...