PENGARUH FINANCIAL RISK DAN FINANCIAL LEVERAGE YANG DIMODERASI OLEH FIRM SIZE TERHADAP KINERJA KEUANGAN PERBANKAN DI INDONESIA
Keywords:
financial risk, financial leverage, return on asset, firm size, inflation, Gross Domestic Product
Abstract
Riset ini memiliki tujuan guna menganalisis Pengaruh Financial Risk dan Financial Leverage yang dimoderasi oleh firm size terhadap kinerja keuangan perbankan di Indonesia. Pada riset ini menggunakan data sekunder yang berasal dari laporan tahunan perusahaan sektor perbankan yang tercatat di Bursa Efek Indonesia (BEI) periode 2018-2022. Pemilihan sampel penelitian memanfaatkan metode purposive sampling, sehingga didapat 44 perusahaan yang hendak periset jadikan sampel. Guna menguji hipotesis, menggunakan analisis regresi berganda melalui pemanfaatan perangkat lunak Eviews 9. Hasil riset memperlihatkan bahwasanya Credit Risk, Operational Risk, dan Liquidity risk berpengaruh signfikan terhadap kinerja keuangan perbankan yang dilakukan pengukuran melalui Return on Assets. Sementara Financial Leverage terbukti tidak memengaruhi kinerja keuangan perbankan. Variabel firm size terbukti mampu memoderasi dan berpengaruh antara variabel Credit Risk, Operational Risk, dan Liquidity risk terhadap kinerja keuangan perbankan. Akan tetapi financial leverage yang dimoderasi oleh firm size memperoleh bukti tidak memengaruhi kinerja keuangan perbankan. Variabel kontrol berupa Inflasi dan Gross Domestic product pun terbukti terbukti berpengaruh terhadap kinerja keuangan perbankan.
References
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Balter, J., & McNeil, A. J. (2018). On the Basel Liquidity Formula for Elliptical Distributions. Risks, 6(3), 92.
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Hermuningsih, S., Sari, P. P., & Rahmawati, A. D. (2022). The moderating role of bank size: influence of fintech, liquidity on financial performance. Jurnal Siasat Bisnis, 27(1), 106–117. https://doi.org/10.20885/jsb.vol27.iss1.art8
Hunjra, A. I., Mehmood, A., Nguyen, H. P., & Tayachi, T. (2022). Do firm-specific risks affect bank performance? International Journal of Emerging Markets, 17(3), 664–682. https://doi.org/10.1108/IJOEM-04-2020-0329
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Jibrin, A., Ibrahim, A., Abubakar, A. A., & Mohammed Salisu, I. (2023). Effect of Credit Risk Control on Loan Performance of Microfinance Banks. Creative Business Research Journal, 3(2), 77–83.
Kaddumi, T., & Qais, A. A.-K. (2022). Operational Risks and Financial Perfomance-The Context of the Jordanian Banking Environment. JOURNAL OF SOUTHWEST JIAOTONG UNIVERSITY, 57(4), 1–13.
Kartikasari, D., & Merianti, M. (2016). The effect of leverage and firm size to profitability of public manufacturing companies in Indonesia. International Journal of Economics and Financial Issues, 6(2), 409–413.
Kumala, P. A. S., & Suryantini, N. P. S. (2015). Pengaruh Capital Adequacy Ratio. Bank Size Dan Bi Rate Terhadap Risiko Kredit (NPL) Pada Perusahaan Perbankan, 4(8), 15.
Mardiana, M. (2018). Pengaruh Manajemen Risiko Terhadap Kinerja Keuangan (Study Pada Perbankan Syariah Yang Terdaftar Di Bei). Iqtishoduna, 14(2), 151–166. https://doi.org/10.18860/iq.v14i2.4940
Masud, M. A. K., Hossain, M. S., Rahman, M., Chowdhury, M. A. F., & Rahman, M. M. (2023). Corruption disclosure practices of Islamic and conventional financial firms in Bangladesh: the moderating role of Big4. Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/JIABR-07-2021-0195
Myers, S. C., & Majluf, N. S. (1984). Corporate Financing and Investment Decisions when Firms have Information that Investors Do not Have. Journal of Financial Economics, 13(2), 187–221.
Naja, M. T. E., & Natsir, K. (2023). The Effect of Inflation, Liquidity, and Capital Structure on Financial Performance of Consumer Goods Companies Listed on IDX. International Journal of Application on Economics and Business, 1(1), 652–661. https://doi.org/10.24912/v1i1.652-661
Nalliboyina, S. B., & Chalam, G. V. (2023). Factors Determining the Financial Performance of Public Sector Banks in India. Asian Journal of Economics, Business and Accounting, 23(14), 57–71. https://doi.org/10.9734/ajeba/2023/v23i141005
Nasrollah, T., Mohammad, A. ., & Seyed, H. S. . (2013). Effect of financial leverage andf investment diversification on income – increasing Earnings management Middle-East. Journal of Scientific Research, 16(6), 836 – 844.
Neifar, M., & Gharbi, L. (2023). The Tunisian Islamic and conventional banks: a performance comparative study. Islamic Economic Studies, 31(1/2), 152–175. https://doi.org/10.1108/ies-07-2022-0026
Nguyen, H. (2023). Credit Risk and Financial Performance of Commercial Banks : Evidence from Vietnam. Quantitative Finance, 49. https://arxiv.org/abs/2304.08217
Nina, S., & Adela, S. (2020). Determinants of Banking Profitability through ROA and ROE: A Panel Data Approach. “Ovidius” University Annals, Economic Sciences Series, XX,(1), 1037–1043.
Obayagbona, J., & Osagiende, M. (2023). Risk Management And Performance Of The Nigerian Banking Industry. Journal Of Business Studies And Mangement Review, 6(2), 118–127. https://doi.org/https://doi.org/10.22437/jbsmr.v6i2.24891
Ogunsola, A. (2023). Do Financial Risks affect Financial Performance of Listed Insurance Firms in Nigeria? FUDMA Journal of Accounting and Finance Research [FUJAFR], 1(3), 30–39. https://doi.org/10.33003/fujafr-2023.v1i3.54.30-39
Olivia, C., Atahau, A. D. R., & Martono, S. (2022). Financial Risk and Performance of National Private Foreign Exchange Commercial Bank: Moderating Effects of Bank Size. Jurnal Keuangan Dan Perbankan, 26(1), 229–246. https://doi.org/10.26905/jkdp.v26i1.6268
Orbaningsih, Dwi., Lisa, Oyong., Muawanah, Umi., & Cipta, Carmia Disa. (2022). The Effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) Disclosure on Company Value with Profitability as Moderating Variables. Journal of Economics, Finance and Management Studies. Volume 5 Issue 05 May 2022. https://ijefm.co.in/v5i5/Doc/12.pdf
Pujiyanty, L., Puspita, R. E., & Mochlasin, M. (2022). Measuring the Role of Non-Performing Financing in Boosting Profitability of Islamic Commercial Banks. El Dinar, 10(1), 1–15. https://doi.org/10.18860/ed.v10i1.12955
Qabajeh, M., Almajali, D., Natour, A. R. Al, Alqsass, M., & Maali, H. (2023). The impact of operational risk on profitability: Evidence from banking sector in the MENA region. Uncertain Supply Chain Management, 11(4), 1459–1466. https://doi.org/10.5267/j.uscm.2023.7.023
Septiari, D., & Nasution, A. H. (2017). Analysis of the influence of financial leverage on financial performance at mining, oil and gas companies listed on Indonesia stock exchange. Journal of Applied Accounting and Taxation, 2(1), 37–41.
Taqi, M., Khan, R., & Anwar, I. (2020). Financial Leverage and Profitability: Evidence from Oil and Gas Sector of India Measuring the impact of self efficacy, entrepreneurial education and gender on entrepreneurial intention View project. GIS Business, 15(4), 665–687. https://www.researchgate.net/publication/340983097
Vadiee, M. H., Shoorvarzi, M. R., & Moradi, A. (2012). The relation between Financial Leverage and current year’s stock dividends. 10th Annual Iranian Accounting Conference, 99–112.
Wood, A., & McConney, S. (2018). The Impact of Risk Factors on the Financial Performance of the Commercial Banking Sector in Barbados. Journal of Governance & Regulation, 7(1), 76–93.
Yahaya, A., Mahat, F., M.H, Y., & Matemilola, B. T. (2022). Liquidity risk and bank financial performance: an application of system GMM approach. Journal of Financial Regulation and Compliance, 30(3), 312–334. https://doi.org/10.1108/JFRC-03-2021-0019
Yousef, A. N. B., Taha, R., Muhmad, S. N., & Abidin, A. F. Z. (2023). Operational Risk and Financial Performance of Banks in the Middle East and North Africa. Journal of International Studies(Malaysia), 19(2), 93–118. https://doi.org/10.32890/jis2023.19.2.4
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Akowe, A. (2023). Risk Management and Financial Performance of Firms in Nigeria: Firm Size as a Moderator Achimugu Akowe Department of Accounting, Federal Polytechnic, Idah, Nigeria. 1(4), 62–84.
Alta’ani, Z. A., & Ridzwan, S. M. D. N. (2020). Does the Credit Risk Management Affect the Financial Performance of Banks? Evidence from Jordan. International Journal of Business and Technology Management, 2(3), 68–78. http://myjms.mohe.gov.my/index.php/ijbtm
Altaf, K., Ayub, H., Malik, S. S., & Muhammad, U. (2022). Do Operational Risk and Corporate Governance Affect the Banking Industry of Pakistan? Economics and Political Science, 7(2), 108–123.
Asrori, Amal, M. I., Musyaffi, A. M., Utami, S. A., & Rengganis, N. P. (2024). Examining the Moderating Effect of Bank Size on the Financial Risk and Performance Linkage of Islamic Commercial Banks. Corporate Governance and Organizational Behavior Review, 8(1), 28–40. https://doi.org/10.22495/cgobrv8i1p3
Balter, J., & McNeil, A. J. (2018). On the Basel Liquidity Formula for Elliptical Distributions. Risks, 6(3), 92.
BEI. (n.d.). Bursa Efek Indonesia. PT BURSA EFEK INDONESIA. https://www.idx.co.id/id
CHIBOLE, W. K., LYANI, N. M., & MANIAGI, G. M. (2022). The Moderating Effect of Bank Size on the Relationship Between Financial Distress Factors and Financial Performance of Commercial Banks in Kenya. Strategic Journal of Business & Change Management, 9(4). https://doi.org/10.61426/sjbcm.v9i4.2443
Chou, Y. C., Chuang, H. H. C., Chou, P., & Oliva, R. (2023). Supervised Machine Learning for Theory Building and Testing: Opportunities in Operations Management. Journal of Operations Management, 69(4), 643–675. https://doi.org/https://doi.org/10.1002/joom.1228
De Leon, M. V. (2020). The impact of credit risk and macroeconomic factors on profitability: The case of the ASEAN banks. Banks and Bank Systems, 15(1), 21–29. https://doi.org/10.21511/bbs.15(1).2020.03
Fadun, & Oye. (2020). Impacts of Operational Risk Management on Financial Performance: A Case of Commercial Banks in Nigeria. International Journal of Finance & Banking Studies (2147-4486), 9(1), 22–35.
Fali, I. M., Nyor, T., Ph, D., Mustapha, L. O., & Ph, D. (2020). Financial Risk and Financial Performance of listed Insurance Companies in Nigeria. European Journal of Business and Management, 12(April), 143–153. https://doi.org/10.7176/ejbm/12-12-13
Gadzo, S. G., Kportorgbi, H. K., & Gatsi, J. G. (2019). Credit risk and operational risk on financial performance of universal banks in Ghana: A partial least squared structural equation model (PLS SEM) approach. Cogent Economics and Finance, 7(1), 1–16. https://doi.org/10.1080/23322039.2019.1589406
Hacini, I., Boulenfad, A., & Dahou, K. (2021). The Impact of Liquidity Risk Management on the Financial Performance of Saudi Arabian Banks. EMAJ: Emerging Markets Journal, 11(1), 67–75. https://doi.org/10.5195/emaj.2021.221
Hassan, M. K., Khan, A., & Paltrinieri, A. (2019). Liquidity Risk, Credit Risk and Stability in Islamic and Conventional Banks. Research in International Business and Finance, 48, 17–31.
Hermuningsih, S., Sari, P. P., & Rahmawati, A. D. (2022). The moderating role of bank size: influence of fintech, liquidity on financial performance. Jurnal Siasat Bisnis, 27(1), 106–117. https://doi.org/10.20885/jsb.vol27.iss1.art8
Hunjra, A. I., Mehmood, A., Nguyen, H. P., & Tayachi, T. (2022). Do firm-specific risks affect bank performance? International Journal of Emerging Markets, 17(3), 664–682. https://doi.org/10.1108/IJOEM-04-2020-0329
Iqbal, U., & Usman, M. (2018). Impact of Financial Leverage on Firm Performance. SEISENSE Journal of Management, 1(2), 70–78. https://doi.org/10.33215/sjom.v1i2.13
Javaid, S., Anwar, J., Zaman, K., & Gafoor, A. (2011). Determinants of Bank Profitability in Pakistan: Internal Factor Analysis. Mediterranean Journal of Social Sciences, 2(1), 59–78.
Jibrin, A., Ibrahim, A., Abubakar, A. A., & Mohammed Salisu, I. (2023). Effect of Credit Risk Control on Loan Performance of Microfinance Banks. Creative Business Research Journal, 3(2), 77–83.
Kaddumi, T., & Qais, A. A.-K. (2022). Operational Risks and Financial Perfomance-The Context of the Jordanian Banking Environment. JOURNAL OF SOUTHWEST JIAOTONG UNIVERSITY, 57(4), 1–13.
Kartikasari, D., & Merianti, M. (2016). The effect of leverage and firm size to profitability of public manufacturing companies in Indonesia. International Journal of Economics and Financial Issues, 6(2), 409–413.
Kumala, P. A. S., & Suryantini, N. P. S. (2015). Pengaruh Capital Adequacy Ratio. Bank Size Dan Bi Rate Terhadap Risiko Kredit (NPL) Pada Perusahaan Perbankan, 4(8), 15.
Mardiana, M. (2018). Pengaruh Manajemen Risiko Terhadap Kinerja Keuangan (Study Pada Perbankan Syariah Yang Terdaftar Di Bei). Iqtishoduna, 14(2), 151–166. https://doi.org/10.18860/iq.v14i2.4940
Masud, M. A. K., Hossain, M. S., Rahman, M., Chowdhury, M. A. F., & Rahman, M. M. (2023). Corruption disclosure practices of Islamic and conventional financial firms in Bangladesh: the moderating role of Big4. Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/JIABR-07-2021-0195
Myers, S. C., & Majluf, N. S. (1984). Corporate Financing and Investment Decisions when Firms have Information that Investors Do not Have. Journal of Financial Economics, 13(2), 187–221.
Naja, M. T. E., & Natsir, K. (2023). The Effect of Inflation, Liquidity, and Capital Structure on Financial Performance of Consumer Goods Companies Listed on IDX. International Journal of Application on Economics and Business, 1(1), 652–661. https://doi.org/10.24912/v1i1.652-661
Nalliboyina, S. B., & Chalam, G. V. (2023). Factors Determining the Financial Performance of Public Sector Banks in India. Asian Journal of Economics, Business and Accounting, 23(14), 57–71. https://doi.org/10.9734/ajeba/2023/v23i141005
Nasrollah, T., Mohammad, A. ., & Seyed, H. S. . (2013). Effect of financial leverage andf investment diversification on income – increasing Earnings management Middle-East. Journal of Scientific Research, 16(6), 836 – 844.
Neifar, M., & Gharbi, L. (2023). The Tunisian Islamic and conventional banks: a performance comparative study. Islamic Economic Studies, 31(1/2), 152–175. https://doi.org/10.1108/ies-07-2022-0026
Nguyen, H. (2023). Credit Risk and Financial Performance of Commercial Banks : Evidence from Vietnam. Quantitative Finance, 49. https://arxiv.org/abs/2304.08217
Nina, S., & Adela, S. (2020). Determinants of Banking Profitability through ROA and ROE: A Panel Data Approach. “Ovidius” University Annals, Economic Sciences Series, XX,(1), 1037–1043.
Obayagbona, J., & Osagiende, M. (2023). Risk Management And Performance Of The Nigerian Banking Industry. Journal Of Business Studies And Mangement Review, 6(2), 118–127. https://doi.org/https://doi.org/10.22437/jbsmr.v6i2.24891
Ogunsola, A. (2023). Do Financial Risks affect Financial Performance of Listed Insurance Firms in Nigeria? FUDMA Journal of Accounting and Finance Research [FUJAFR], 1(3), 30–39. https://doi.org/10.33003/fujafr-2023.v1i3.54.30-39
Olivia, C., Atahau, A. D. R., & Martono, S. (2022). Financial Risk and Performance of National Private Foreign Exchange Commercial Bank: Moderating Effects of Bank Size. Jurnal Keuangan Dan Perbankan, 26(1), 229–246. https://doi.org/10.26905/jkdp.v26i1.6268
Orbaningsih, Dwi., Lisa, Oyong., Muawanah, Umi., & Cipta, Carmia Disa. (2022). The Effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) Disclosure on Company Value with Profitability as Moderating Variables. Journal of Economics, Finance and Management Studies. Volume 5 Issue 05 May 2022. https://ijefm.co.in/v5i5/Doc/12.pdf
Pujiyanty, L., Puspita, R. E., & Mochlasin, M. (2022). Measuring the Role of Non-Performing Financing in Boosting Profitability of Islamic Commercial Banks. El Dinar, 10(1), 1–15. https://doi.org/10.18860/ed.v10i1.12955
Qabajeh, M., Almajali, D., Natour, A. R. Al, Alqsass, M., & Maali, H. (2023). The impact of operational risk on profitability: Evidence from banking sector in the MENA region. Uncertain Supply Chain Management, 11(4), 1459–1466. https://doi.org/10.5267/j.uscm.2023.7.023
Septiari, D., & Nasution, A. H. (2017). Analysis of the influence of financial leverage on financial performance at mining, oil and gas companies listed on Indonesia stock exchange. Journal of Applied Accounting and Taxation, 2(1), 37–41.
Taqi, M., Khan, R., & Anwar, I. (2020). Financial Leverage and Profitability: Evidence from Oil and Gas Sector of India Measuring the impact of self efficacy, entrepreneurial education and gender on entrepreneurial intention View project. GIS Business, 15(4), 665–687. https://www.researchgate.net/publication/340983097
Vadiee, M. H., Shoorvarzi, M. R., & Moradi, A. (2012). The relation between Financial Leverage and current year’s stock dividends. 10th Annual Iranian Accounting Conference, 99–112.
Wood, A., & McConney, S. (2018). The Impact of Risk Factors on the Financial Performance of the Commercial Banking Sector in Barbados. Journal of Governance & Regulation, 7(1), 76–93.
Yahaya, A., Mahat, F., M.H, Y., & Matemilola, B. T. (2022). Liquidity risk and bank financial performance: an application of system GMM approach. Journal of Financial Regulation and Compliance, 30(3), 312–334. https://doi.org/10.1108/JFRC-03-2021-0019
Yousef, A. N. B., Taha, R., Muhmad, S. N., & Abidin, A. F. Z. (2023). Operational Risk and Financial Performance of Banks in the Middle East and North Africa. Journal of International Studies(Malaysia), 19(2), 93–118. https://doi.org/10.32890/jis2023.19.2.4
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Published
2024-09-10
How to Cite
Azura, A., Usman, B., & Hartini, H. (2024). PENGARUH FINANCIAL RISK DAN FINANCIAL LEVERAGE YANG DIMODERASI OLEH FIRM SIZE TERHADAP KINERJA KEUANGAN PERBANKAN DI INDONESIA. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 8(3), 430-447. https://doi.org/10.31955/mea.v8i3.4477
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