PENGARUH FINANCIAL RISK DAN CAPITAL ADEQUACY RATIO (CAR) TERHADAP BANK PERFORMANCE PADA SEKTOR PERBANKAN DI INDONESIA
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh beberapa elemen dari risiko keuangan, yakni risiko kredit, risiko likuiditas, dan risiko operasional, serta Capital Adequacy Ratio (CAR), dengan menggunakan variabel kontrol berupa pertumbuhan PDB, inflasi, dan ukuran perusahaan terhadap Return on Equity (ROE) sebagai indikator kinerja industri perbankan. Sampel penelitian ini dipilih melalui purposive sampling dengan kriteria perbankan konvensional yang terdiri dari 43 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2024. Hasil penelitian ini menunjukkan bahwa hanya risiko kredit yang berpengaruh negatif signifikan. Risiko operasional, CAR, dan ukuran bank berpengaruh positif signifikan secara parsial. Namun, hasil uji simultan memperlihatkan bahwa seluruh variabel independen secara bersama-sama berpengaruh signifikan terhadap model. Hasil penelitian ini menegaskan bahwa kombinasi pengelolaan risiko, efisiensi, permodalan yang kuat, dan skala aset yang lebih besar membantu memperkuat kinerja keuangan bank secara keseluruhan.
References
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Zaid, M., & Farooque Khan, M. (2023). Non-Performing Loans Effects on Profitability and Lending Behavior of Commercial Banks: Evidence from Yemeni Commercial Banks Sector. Studies in Economics and Business Relations, 3(2), 28–35. https://doi.org/10.48185/sebr.v3i2.737
Zavalii, T., Lehenchuk, S., Chyzhevska, L., & Hrabchuk, I. (2025). Determinants of Financial Performance in Advertising and Marketing Companies: Evidence from Central and Eastern European Countries. Journal of Risk and Financial Management, 18(3), 1–21. https://doi.org/10.3390/jrfm18030141
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.
Abebe, B., & Ali, A. (2025). Determinants of Commercial Banks’ Profitability in the Emerging Economy: Evidence From Ethiopia. SAGE Open, 15(4), 1–16. https://doi.org/10.1177/21582440251369241
Akinbola Olawale. (2024). Capital adequacy and financial stability: A study of Nigerian banks’ resilience in a volatile economy. GSC Advanced Research and Reviews, 21(1), 001–012. https://doi.org/10.30574/gscarr.2024.21.1.0346
Alslaibi, N. A., Qawasmeh, R., Samara, H., & Abualrob, R. M. (2025). Key drivers of bank financial performance: Insights from the Arab Levant region. Banks and Bank Systems, 20(2), 143–155. https://doi.org/10.21511/bbs.20(2).2025.12
Doǧan, M., & Yildiz, F. (2023). Testing the Factors that Determine the Profitability of Banks with a Dynamic Approach: Evidence from Turkey. Journal of Central Banking Theory and Practice, 12(1), 225–248. https://doi.org/10.2478/jcbtp-2023-0010
Horobet, A., Radulescu, M., Belascu, L., & Dita, S. M. (2021). Determinants of Bank Profitability in CEE Countries: Evidence from GMM Panel Data Estimates. Journal of Risk and Financial Management, 14(7). https://doi.org/10.3390/jrfm14070307
Jigeer, S., & Koroleva, E. (2023). The Determinants of Profitability in the City Commercial Banks: Case of China. Risks, 11(3). https://doi.org/10.3390/risks11030053
Juma, O. E., & Jemaiyo, B. (2025). Influence of Non-Performing Loans, Lending rate and Financial Performance of Commercial Banks in Kenya. A Review of the Literature. European Journal of Accounting, Auditing and Finance Research, 13(1), 1–17. https://doi.org/10.37745/ejaafr.2013/vol13n1117
Karadayi, N. (2023). The effect of Loan to Deposit Ratio(LDR), Non-Performing Loan(NPL), Other Operating Expenses, and Non-Interest Income on Profitability(ROA). International Journal of Scientific and Research Publications (IJSRP), 13(1), 389–397. https://doi.org/10.29322/ijsrp.13.01.2023.p13348
Koukouridis, A. (2025). Bank Profitability in Times of Quantitative Easing: The Role of Central Bank Transparency. Economies, 13(6). https://doi.org/10.3390/economies13060161
Kumar, S., & Meena, V. K. (2022). Credit Risk and financial performance banks: a panel data analysis. International Journal of Accounting, Business and Finance, 1(2), 36–47. https://doi.org/10.55429/ijabf.v1i2.70
Mehzabin, S., Shahriar, A., Hoque, M. N., & Azad, M. A. K. (2023). The effect of capital structure , operating efficiency and non-interest income on bank profitability : new evidence from Asia. Asian Journal of Economics and Banking, 7(1), 25–44. https://doi.org/10.1108/AJEB-03-2022-0036
Mohammad Yeasin, H. (2023). Empirical Study of the Impact of Liquidity Risk on the Financial Performance: A Study of Selected Commercial Banks in Bangladesh. Journal of Financial Markets and Governance, 2(1), 87–110. https://doi.org/10.54728/jfmg-202209-00059
Ngo, H. K., & Trinh, H. T. T. (2025). The impact of financial risks on bank performance: evidence from Bayesian analysis in Vietnam’s commercial banks. Discover Sustainability, 6(1). https://doi.org/10.1007/s43621-025-01246-1
Ofori, B. S., Padi, A., & Musah, A. (2025). Corporate Governance Effectiveness, Operational Risk and Financial Performance of Banks: the Role of Firm Size. ECONOMICS - Innovative and Economics Research Journal, 13(2), 71–93. https://doi.org/10.2478/eoik-2025-0031
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
Quy, V. T., & Tuan, P. D. (2024). Determinants of a bank’s profitability with the mediating role of interest rate spread: A case of Vietnam. Asian Economic and Financial Review, 14(5), 339–355. https://doi.org/10.55493/5002.v14i5.5041
Rumaly, N. (2023). Unlocking Profitability: Exploring the Impact of Bank-Specific and Macroeconomic Determinants on Return on Equity in Commercial Banking Sector of Bangladesh. International Journal of Economics and Financial Issues, 13(6), 107–115. https://doi.org/10.32479/ijefi.15274
Siddique, A., Khan, M. A., & Khan, Z. (2022). The effect of credit risk management and bank-specific factors on the financial performance of the South Asian commercial banks. Asian Journal of Accounting Research, 7(2), 182–194. https://doi.org/10.1108/AJAR-08-2020-0071
Sinitin, N., Socol, A., & Sinițîn, N. (2020). Determinants of Banking Profitability through ROA and ROE: A Panel Data Approach. Economic Sciences Series, 20(1), 1037–1042. https://www.researchgate.net/publication/349278762
Tarawallie, F. A. B., & Bein, M. (2025). The Moderating Effect of Size on the Relationship Between Liquidity Management and Sustainable Profitability: Evidence from BRICS Financial Firms. Sustainability (Switzerland), 17(18), 1–22. https://doi.org/10.3390/su17188128
Yuan, D., Gazi, M. A. I., Harymawan, I., Dhar, B. K., & Hossain, A. I. (2022). Profitability determining factors of banking sector: Panel data analysis of commercial banks in South Asian countries. Frontiers in Psychology, 13. https://doi.org/10.3389/fpsyg.2022.1000412
Zaid, M., & Farooque Khan, M. (2023). Non-Performing Loans Effects on Profitability and Lending Behavior of Commercial Banks: Evidence from Yemeni Commercial Banks Sector. Studies in Economics and Business Relations, 3(2), 28–35. https://doi.org/10.48185/sebr.v3i2.737
Zavalii, T., Lehenchuk, S., Chyzhevska, L., & Hrabchuk, I. (2025). Determinants of Financial Performance in Advertising and Marketing Companies: Evidence from Central and Eastern European Countries. Journal of Risk and Financial Management, 18(3), 1–21. https://doi.org/10.3390/jrfm18030141
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
2026-01-31
How to Cite
Perdana, K. P., Ismahdiani, H., Lestari, H. S., & Leon, F. M. (2026). PENGARUH FINANCIAL RISK DAN CAPITAL ADEQUACY RATIO (CAR) TERHADAP BANK PERFORMANCE PADA SEKTOR PERBANKAN DI INDONESIA. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 10(1), 462-481. https://doi.org/10.31955/mea.v10i1.7224
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