Prosiding
Pengaruh Sertifikasi Manajemen Risiko Terhadap Profitabilitas Dengan Rasio Keuangan Sebagai Variabel Intervening Pada Bank Umum Yang Terdaftar Di Bursa Efek Indonesia
Management Dynamics Conference 8 · Vol. 8 No. 1 (2023) · pp. 363–381
- Published
- 2023-06-22
- Publisher
- FPJM
- Language
- en
Abstract
AbstractThis study aims to examine the ef ect of risk management certification required for all bankof icials and administrators in Indonesia. Profitability is proxied by Return on Assets (ROA) withindependent variables, namely Risk Management Certification, Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), Operating Expenses to Operating Income (BOPO), and Net ForeignExchange Position (PDN). This research uses time series data starting from 2011 – 2021 obtained from the annual banking report accessed through the bank's website and the Indonesia Stock Exchange (IDX). Based on the results of the path analysis test, Risk Management Certification has a direct ef ect on NPL and BOPO. While the Risk Management Certification variables, LDRandPDN do not have a direct ef ect on ROA. Also, only BOPO variables have a direct ef ect on ROA. Interestingly, the ef ect of risk management certification variables has a positive ef ect on NPLandBOPO. This shows that the Risk Management Certification program for Bank Management andOf icers has not been able to provide good results for banking financial ratios. Abstrak Penelitian ini bertujuan untuk menguji pengaruh sertifikasi manajemen risiko yang diwajibkan bagi seluruh pejabat dan pengurus bank di Indonesia. Profitabilitas diproksikan dengan Return on Asset (ROA) dengan variabel independen yaitu Sertifikasi Manajemen Risiko, Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), Beban Operasional Terhadap Pendapatan Operasional (BOPO), dan Posisi Devisa Neto (PDN). Penelitian ini menggunakan data time series mulai dari tahun 2011 – 2021 yang diperoleh dari laporan tahunan perbankan yang diakses melalui website bank dan Bursa Efek Indonesia (IDX). Berdasarkan hasil uji analisis jalur, Sertifikasi Manajemen Risiko berpengaruh langsung terhadap NPL dan BOPO. Sedangkan variabel Sertifikasi Manajemen Risiko, LDR dan PDN tidak berpengaruh langsung terhadap ROA. Serta, hanya variabel BOPO yang berpengaruh langsung terhadap ROA. Menariknya, pengaruh variabel sertifikasi manajemen risiko berpengaruh positif terhadap NPL dan BOPO. Hal tersebut menunjukkan bahwa program Sertifikasi Manajemen Risiko untuk Pengurus dan Pejabat Bank belum dapat memberi hasil yang baik bagi rasio keuangan perbankan.
Keywords
Collaboration network of the authors
19 authors · 29 co-authorship links
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| Co-author | Organisation | Joint articles |
|---|---|---|
| Cepi Pahlevi | Affiliation unknown | 3 |
| M Sobarsyah | Affiliation unknown | 1 |
| Mutmainnah Muslim | Affiliation unknown | 1 |
| Andi Kabila T Sose | Affiliation unknown | 1 |
| Rakhman Laba | Affiliation unknown | 1 |
| Indriani Mentaruk | Affiliation unknown | 1 |
| Hasdiana | Affiliation unknown | 1 |
| Ria Mardiana | Affiliation unknown | 1 |
| SITI HAMIDAH | Affiliation unknown | 1 |
| Erlina Pakki | Affiliation unknown | 1 |
| Riska Prayoga Yoga | Affiliation unknown | 1 |
| Dian Parawansa | Affiliation unknown | 1 |
| Rezaldy Giffary P. Ilham Eca | Affiliation unknown | 1 |
| Hamka Yudha Pratama | Affiliation unknown | 1 |
| Andi Ratna Sari Dewi | Affiliation unknown | 1 |
| Fakhryadi Amran | Affiliation unknown | 1 |
Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.