Does Financial Risk Matter for Financial Performance in Sharia Banks?
Downloads
This study seeks to examine the impact of operational, liquidity, and credit risks on financial performance (ROA) at national Islamic commercial banks from 2015 to 2021. The model includes control variables such as technological risk (E-Banking) and macroeconomic variables (BI rate and inflation). This study used seven national Islamic banking businesses as examples. This work employs the panel data regression technique to investigate a mixture of time series from 2015 to 2021. In this study, the independent variables are credit risk as measured by Non-Performing Finance (NPF), liquidity risk as measured by Finance to Deposit Ratio (FDR), operational risk as measured by Operations Expenses to Operations Income (BOPO), and performance bank finances as measured by Return on Assets (ROA). According to the study's findings, the variable credit risk (NPF), operational risk (BOPO), and technological risk (E-Banking) all significantly and negatively affect financial performance (ROA). Meanwhile, neither liquidity risk nor inflation has a significant positive impact on financial performance (ROA). Furthermore, the BI rate has a negative, but not statistically significant, impact on financial performance (ROA).
Abdellahi, S. A., Mashkani, A. J., & Hosseini, S. H. (2017). The effect of credit risk, market risk, and liquidity risk on financial performance indicators of the listed banks on tehran stock exchange. American Journal of Finance and Accounting, 5(1), 20–30. https://doi.org/10.1504/AJFA.2017.086100
Abusharbeh, M. T. (2016). Analysis the effect of islamic banks performance on depositor's fund: evidence from Indonesia. International Journal of Economics and Finance, 8(10), 40-47. https://doi.org/10.5539/ijef.v8n10p40
Adhiputra, F. (2017). Pengaruh CAR, NPF, FDR dan BOPO terhadap profitabilitas (ROA dan ROE) pada bank umum syariah [Effect of CAR, NPF, FDR and BOPO on profitability (ROA and ROE) in Islamic commercial banks]. (Skripsi, Universitas Islam Negeri Syarif Hidayatullah). http://repository.uinjkt.ac.id/dspace/handle/123456789/40735
Ali, S. A. (2012). Determinants of profitability of islamic bank, a case study of Pakistan. Interdisipliner Penelitian Kontemporer Dalam Bisnis, 3(11), 86–99.
Alim, S. (2014). Analisis pengaruh inflasi dan bi rate terhadap ROA bank syariah di Indonesia [Analysis of the effect of inflation and the bi rate on the ROA of Islamic banks in Indonesia]. Jurnal Ekonomi Modernisasi, 10(3), 201–220. https://doi.org/10.21067/jem.v10i3.785
Almunawwaroh, M., & Marliana, R. (2018). Pengaruh CAR, NPF Dan FDR terhadap profitabilitas bank syariah di Indonesia [The influence of CAR, NPF and FDR on the profitability of Islamic banks in Indonesia]. Amwaluna: Jurnal Ekonomi Dan Keuangan Syariah, 2(1), 1-17. https://doi.org/10.29313/amwaluna.v2i1.3156
Amali, L. M., & Selvi. (2021). Pengaruh e-banking terhadap kinerja keuangan perbankan yang terdaftar di Bursa Efek Indonesia [The influence of e-banking on the financial performance of banks listed on the Indonesia Stock Exchange]. Jurnal Manajemen Dan Organisasi Review (MANOR), 3(1), 36-47.
Ambarawati, I. G. A. D., & Abundanti, N. (2018). Pengaruh capital adequay ratio, non performing loan, loan to deposit ratio terhadap return on asset [Effect of capital adequay ratio, non-performing loan, loan to deposit ratio on return n assets]. E-Jurnal Manajemen, 7(5), 2410–2441. https://doi.org/10.24843/EJMUNUD.2018.v07.i05.p04.
Anam, C. (2018). Pengaruh risiko kredit dan likuiditas terhadap kinerja keuangan perbankan pada bank umum konvensional yang terdaftar di BEI (2012-2016) [The effect of credit and liquidity risk on banking financial performance at conventional commercial banks listed on the IDX (2012-2016)]. Margin Eco: Jurnal Ekonomi Dan Perkembangan Bisnis, 2(2), 66–85. https://doi.org/https://doi.org/10.32764/margin.v2i2.327
Anindiansyah, G., Sudiyatno, B., Puspitasari, E., & Susilawati, Y. (2020). Pengaruh CAR, NPL, BOPO, dan LDR terhadap ROA dengan NIM sebagai variabel intervening (Studi pada bank yang go public di Bursa Efek Indonesia periode tahun 2015-2018) [The effect of CAR, NPL, BOPO, and LDR on ROA with NIM as an intervening variable (Study of banks that went public on the Indonesia Stock Exchange for the 2015-2018 period)]. Prosiding SENDI_U Ke-6 2020: Seminar Nasional Multi Disiplin Ilmu Dan Call for Papers, 560–567.
Anindya, A. P., Aprilianto, F., & Agustin, A. F. (2022). Pengaruh inflasi, bi rate, dan kurs terhadap profitabilitas (ROA) bank umum syariah di Indonesia periode 2012 - 2021 [The effect of inflation, the bi rate, and the exchange rate on the profitability (ROA) of Islamic commercial banks in Indonesia for the period 2012 - 2021]. Journal of Islamic Economics Development and Innovation (JIEDI), 1(3), 126–138. https://ejournal.umm.ac.id/index.php/ijiedi/issue/view/1079
Ayuning, L. T., & Purwanti, K. (2020). Pengaruh adopsi e-banking dan pengendalian internal terhadap kinerja keuangan perbankan syariah di Indonesia [Effect of e-banking adoption and internal control on the financial performance of Islamic banking in Indonesia]. Journal of Islamic Finance and Accounting, 3(2), 134-151. https://doi.org/10.22515/jifa.v3i2.2780
Brown, & Mola. (2017). Determinants of internet and cell phone banking adoption in South Africa. Journal of Internet Banking and Commerce, 10(1), 1-9.
Dithania, N. P. M., & Suci, N. M. (2022). Pengaruh inflasi dan bi rate terhadap profitabilitas bank umum yang terdaftar di Bursa Efek Indonesia [The effect of inflation and the bi rate on the profitability of commercial banks listed on the Indonesia Stock Exchange]. Bisma: Jurnal Manajemen, 8(3), 638-646
Duraj, B., & Elvana, M. (2015). Factors influencing the bank profitability- empirical evidence from Albania. Romanian Economic And Business Review, 10(1), 483–494. https://doi.org/10.18488/journal.aefr/2015.5.3/102.3.483.494
Dwinanda, I. Z., & Sulistyowati, C. (2021). The Effect of Credit Risk and Liquidity Risk on Bank Stability. JIET (Jurnal Ilmu Ekonomi Terapan), 6(2), 255–266. https://doi.org/10.20473/jiet.v6i2.31144
Fathoni, A. B. (2017). Pengaruh inflasi, suku bunga, dan BOPO terhadap ROA perbankan (Studi pada bank umum persero periode 2013-2015) [The effect of inflation, interest rates, and BOPO on banking ROA (Study of state-owned commercial banks for the period 2013-2015)]. (Skripsi, Universitas Muhammadiyah Surakarta). http://eprints.ums.ac.id/id/eprint/54823
Fatihah, P. Al, & Sundari. (2021). Pengaruh transaksi perbankan elektronik (electronic banking) terhadap kinerja keuangan entitas publik perbankan [Effect of electronic banking transactions (electronic banking) on the financial performance of public banking entities]. Jurnal Ilmiah Ekonomi Bisnis, 26(1), 30-40. http://dx.doi.org/10.35760/eb.2021.v26i1.3383
Fernos, J. (2017). Analisis rasio profitabilitas untuk mengukur kinerja (Studi kasus pada PT. Bank Pembangunan Daerah Provinsi Sumatera Barat) [Analysis of profitability ratios to measure performance (Case study at PT. Regional Development Bank of West Sumatra Province)]. Jurnal Pundi, 1(2), 107–118. https://doi.org/https://doi.org/10.31575/jp.v1i2.25
Fitriany, A., & Nawawi, A. (2021). Pengaruh tingkat inflasi, suku bunga BI, dan nilai tukar rupiah terhadap return on asset perbankan [The influence of the inflation rate, BI interest rates, and the rupiah exchange rate on the return on banking assets]. Jurnal Akuntansi Bisnis, 14(1), 13–23. http://dx.doi.org/10.30813/jab.v14i1.2363
Furst, K., Lang, W. W., & Nolle, D. E. (2000). Internet Banking: Developments and Prospects. Economic and Policy Analysis Working Paper No. 2000-9, 1-58 http://dx.doi.org/10.2139/ssrn.1988503
Ginting, D. (2017). Effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Non-Performing Loan (NPL), and Operations Expenses to Operations Income (BOPO) on Return on Assets (ROA) at the listed banking company in Indonesia Stock Exchange (BEI) Branch Batam. Jurnal Ilmiah Manajemen Universitas Putera Batam, 5(2), 11–23.
Hanafi, M. M. (2012). Manajemen risiko. [Risk Management]. Second Edition. Sleman: UPP STIM YKPN.
Hasibuan, B. (2014). Pengaruh tingkat inflasi, suku bunga, dan nilai tukar terhadap kinerja keuangan perusahaan perbankan yang listed di Bursa Efek Indonesia periode tahun 2008-2012 [The influence of inflation rates, interest rates and exchange rates on the financial performance of banking companies listed on the Indonesia Stock Exchange in the 2008-2012 period]. Jurnal Measurement, 8(2), 34-46. https://doi.org/10.33373/mja.v8i2.999
Havidz, S. A. H., & Setiawan, C. (2015). Bank efficiency and non-performing financing (npf) in the Indonesian Islamic Banks. Asian Journal of Economic Modelling, 3(3). 61-72 https://doi.org/10.18488/journal.8/2015.3.3/8.3.61.79
Hidayati, A. N. (2014). Pengaruh inflasi, BI rate dan kurs terhadap profitabilitas bank syariah di Indonesia [Effect of inflation, BI rate and exchange rate on the profitability of Islamic banks in Indonesia]. Jurnal An-Nisbah, 1(1), 73. https://doi.org/10.21274/an.2014.1.1.72-97
Korompis, R. R. N., Murni, S., & Untu, V. N. (2020). Pengaruh Risiko Pasar (NIM), Risiko Kredit (NPL), dan Risiko Likuiditas (LDR) terhadap Kinerja Keuangan Perbankan (ROA) pada bank yang terdaftar di LQ 45 periode 2012-2018 [The Influence of Market Risk (NIM), Credit Risk (NPL), and Liquidity Risk (LDR) on Banking Financial Performance (ROA) at banks listed on LQ 45 for the 2012-2018 period]. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis, Dan Akuntansi, 8(1), 175–184. https://doi.org/https://doi.org/10.35794/emba.v8i1.27499.
Lubis, M. S., Nasution, I. A., Mery, M., Jenvony, J., Yulia, V., Devika, V., Novera, & V. (2019). Pengaruh perputaran aktiva, perputaran kas, dan Loan to Deposit Ratio (LDR) terhadap Return of Asset (ROA) pada perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2013-2017 [Effect of asset turnover, cash turnover, and Loan to Deposit Ratio (LDR) on Return of Assets (ROA) in banks listed on the Indonesia Stock Exchange in 2013-2017]. Owner: Riset Dan Jurnal Akuntansi, 3(2), 307–319. https://doi.org/https://doi.org/10.33395/owner.v3i2.129.
Muhammad. (2005). Manajemen bank syariah [Islamic bank management]. Sleman: UPP AMPYKPN.
Murti, W. H. (2019). Pengaruh e-banking dan good corporate governance terhadap kinerja perbankan di Indonesia [The influence of e-banking and good corporate governance on banking performance in Indonesia]. Jurnal Riset Akuntansi Dan Keuangan, 1(1), 21-30
Muttaqin, H. F. (2017). Pengaruh CAR, BOPO, NPL dan LDR terhadap ROA pada Bank Konvensional di Indonesia (Studi kasus pada bank konvensional yang terdaftar di BEI) [Effect of CAR, BOPO, NPL and LDR on ROA in Conventional Banks in Indonesia (Case study of conventional banks listed on the IDX)]. E-Jurnal Administrasi Bisnis Unmul, 5(4), 1229-1240.
Mwaura, J. (2013). The effect of financial planning on the financial performance of automobile firms in Kenya. (Thesis, UNIVERSITY OF NAIROBI). http://erepository.uonbi.ac.ke:8080/xmlui/handle/123456789/58867
Nastiti, N. D., & Kasri, R. A. (2019). The role of banking regulation in the development of Islamic banking financing in Indonesia. International Journal of Islamic and Middle Eastern Finance and Management, 12(5). 643-662. https://doi.org/10.1108/IMEFM-10-2018-0365
OJK. (2023). Perkembangan rasio keuangan 2015-2021 [Development of financial ratios 2015-2021]. Jakarta: Financial Services Authority.
Pinasti, W. F., & Mustikawati, R. I. (2018). Pengaruh CAR, BOPO, NPL, NIM, dan LDR terhadap profitabilitas bank umum periode 2011-2015 [Effect of CAR, BOPO, NPL, NIM, and LDR on the profitability of commercial banks for the period 2011-2015]. Nominal: Barometer Riset Akuntansi Dan Manajemen, 7(1), 126–142. https://doi.org/https://doi.org/10.21831/nominal.v7i1.19365.
Rahmah, A. N. (2018). Analisis pengaruh CAR, FDR, NPF, dan BOPO terhadap profitabilitas (Return On Assets) pada Bank Syariah Mandiri tahun 2013-2017 [Analysis of the effect of CAR, FDR, NPF, and BOPO on profitability (Return On Assets) at Bank Syariah Mandiri in 2013-2017]. (Skripsi, Institut Agama Islam Negeri Purwokerto). http://repository.uinsaizu.ac.id/id/eprint/4120
Riyadi, S. (2006). Banking asset and liability management. Depok: FEB Universitas Indonesia.
Rohansyah, M., Rachmawati, & Hasnita, N. (2021). Pengaruh NPF dan FDR terhadap ROA Bank Syariah di Indonesia [Effect of NPF and FDR on ROA of Islamic Banks in Indonesia]. Robust-Research Business and Economics Studies, 1(1), 123–141. http://dx.doi.org/10.31332/robust.v1i1.2620
Rohimah, E. (2021). Analisis pengaruh BOPO, CAR, dan NPL terhadap ROA pada bank bumn tahun 2012-2019 (Studi pada Bank BUMN yang go public di Bursa Efek Indonesia) [Analysis of the effect of BOPO, CAR, and NPL on ROA at state-owned banks in 2012-2019 (Studies on state-owned banks that went public on the Indonesia Stock Exchange)]. JIMA Jurnal Ilmiah Mahasiswa Akuntansi, 1(2), 133-145
Sanggel, I. (2019). Analisis pengaruh kecukupan modal, likuiditas, dan risiko kredit terhadap kinerja keuangan dan penyaluran kredit pada PT Bank Maluku Utara Malut [Analysis of the effect of capital adequacy, liquidity, and credit risk on financial performance and lending at PT Bank Maluku Utara Malut]. Soso-Q: Jurnal Manajemen, 7(2), 32–40. https://doi.org/http://dx.doi.org/10.30598/sosoq.v7i2.994
Setiawan, A. (2017). Analisis pengaruh tingkat kesehatan bank terhadap return on asset. Jurnal Analisa Akuntansi Dan Perpajakan [Analysis of the effect of bank soundness level on return on assets]. Jurnal Analisa Akuntansi dan Perpajakan, 1(2), 130-152. https://doi.org/https://doi.org/10.25139/jaap.v1i2.346
Simatupang, & Franzlay. (2016). Capital Adequacy Ratio(CAR), Non Performing Financing (NPF), Efisiensi Operasional (BOPO) dan Financing to Deposit Ratio (FDR) terhadap Profitabilitas Bank Umum Syariah di Indonesia [Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Operational Efficiency (BOPO) and Financing to Deposit Ratio (FDR) on the Profitability of Islamic Commercial Banks in Indonesia]. Jurnal Administrasi Kantor, 4(2), 466-485
Suciaty, A., Haming, M., & Alam, N. (2019). Pengaruh CAR , BOPO , NPL, dan LDR terhadap ROA pada Bank BUMN yang terdaftar di Bursa Efek Indonesia [The influence of CAR, BOPO, NPL, and LDR on ROA at state-owned banks listed on the Indonesia Stock Exchange]. Center of Economic Student Journal, 2(3), 57–74. https://doi.org/. https://doi.org/10.33096/cesj.v2i3.303.
Sutrisno. (2016). Risk, efficiency and performance of islamic banking: empirical study on islamic bank in Indonesia. Asian Journal of Economic Modelling, 4(1), 47-56. https://doi.org/10.18488/journal.8/2016.4.1/8.1.47.56
Suwandi, J., & Oetomo, H. W. (2017). Pengaruh CAR, NPL, BOPO, dan LDR terhadap ROA pada BUSN DEVISA [Effect of CAR, NPL, BOPO, and LDR on ROA in foreign exchange business]. Jurnal Ilmu Dan Riset Manajemen (JRIM), 6(7), 1-21
Wibisono, M. Y., & Wahyuni, S. (2017). Pengaruh CAR, NPF, BOPO, FDR, terhadap ROA yang dimediasi oleh NOM [Effect of CAR, NPF, BOPO, FDR, on ROA mediated by NOM]. Jurnal Bisnis & Manajemen, 17(1), 41–62. https://doi.org/10.20961/jbm.v17i1.12304
Yohani, Inggrit, F., & Dita. (2019). Pengaruh internet banking terhadap kinerja keuangan pada bank umum konvensional yang terdaftar di Bursa Efek Indonesia (Periode 2015-2018) [The effect of internet banking on the financial performance of conventional commercial banks listed on the Indonesia Stock Exchange (2015-2018 period)]. Jurnal Majalah Neraca, 15(1), 30-40. https://doi.org/10.48144/neraca.v15i1.478
Yudiartini, D. A. S., & Dharmadiaksa, I. B. (2016). pengaruh rasio keuangan terhadap kinerja keuangan sektor perbankan di bursa efek Indonesia [the effect of financial ratios on the financial performance of the banking sector on the Indonesian stock exchange]. E-Jurnal Akuntansi Universitas Udayana, 14(2), 1183-1209.
Yuliana, I. R., & Listari, S. (2021). Pengaruh CAR, FDR, Dan BOPO terhadap ROA pada bank syariah di Indonesia [The influence of CAR, FDR, and BOPO on ROA in Islamic banks in Indonesia]. JIAKES-Jurnal Ilmiah Akuntansi Kesatuan, 9(2), 309–334. https://doi.org/10.37641/jiakes.v9i2.870
Copyright (c) 2023 Rachmania Nurul Fitri Amijaya, Rochmatulloh Alaika
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
JIET (Jurnal Ilmu Ekonomi Terapan) (p-ISSN: 2541-1470; e-ISSN: 2528-1879) is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License
Authors who publish with JIET (Jurnal Ilmu Ekonomi Terapan) agree to the following terms:
- The journal allows the author to hold the copyright of the article without restrictions.
- The journal allows the author(s) to retain publishing rights without restrictions
- The legal formal aspect of journal publication accessibility refers to Creative Commons Attribution ShareAlike 4.0 International License (CC BY-SA).
