Praktek Manajemen Risiko Terhadap Kinerja Keuangan
Abstract
The more complex the problems faced in the banking industry, the more companies need to identify issues in bank operations to assess the risks that occur. The importance of risk management in the banking business lies in creating an early warning system to minimize the risks of the banking business, which is highly sensitive to economic conditions. Management of the bank's health level is necessary in the assessment of the bank's performance. The assessment of banking financial performance can be measured using the Return on Asset (ROA) approach. The assessment conducted is related to risk management practices. Risk management is assessed comprehensively from financial risk, business risk, and operational risk. Thus, this research can examine the impact of risk management practices on banking financial performance. This research is explanatory research with a quantitative approach that explains the relationship between financial risk, business risk, and operational risk on banking financial performance. The data for this research is secondary data in the form of annual financial statements of banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The results of the simultaneous test explain that the independent variables collectively influence the dependent variable. Meanwhile, partially, only operational risk has a significant impact on ROA.
Abstrak
Semakin kompleksnya permasalahan yang dihadapi dalam industri perbankan, maka perusahaan perlu mengidentifikasi masalah dalam operasional bank untuk mengkaji risiko yang terjadi. Pentingnya manajemen risiko pada bisnis perbankan adalah dalam menciptakan early warning system dalam meminimumkan risiko bisnis perbankan yang sangat sensitive terhadap kondisi ekonomi. Manajamen pengelolaan tingkat kesehatan bank diperlukan dalam penilaian kinerja perbankan tersebut. Penilaian kinerja keuangan perbankan dapat diukur adalah dengan pendekatan Return on Asset (ROA). Penilaian yang dilakukan dihubungan dengan praktek manajemen risiko. Manajemen risiko dinilai secara komprehensif dari risiko keuangan, risiko bisnis dan risiko operasional. Sehingga penelitian ini dapat melihat pengaruh dari praktik manajemen risiko terhadap kinerja keuangan perbankan. Penelitian ini merupakan penelitian eksplanasi (explanatory research) dengan pendekatan kuantitatif yang menjelaskan bagaimana hubungan antara risiko keuangan, risiko bisnis dan risiko operasional terhadap kinerja keuangan perbankan. Data penelitian ini merupakan data sekunder berupa laporan keuangan tahunan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) dalam periode waktu 2019-2023. Hasil pengujian simultan menjelaskan bahwa variabel dependen secara bersama-sama berpengaruh terhadap variabel dependen. Sementara secara parsial hanya risiko operasional yang memberikan pengaruh secara signifikan terhadap ROA
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