Pengaruh Risiko Operasional, Risiko Kredit, dan Risiko Likuiditas terhadap Kinerja Perusahaan
DOI:
https://doi.org/10.33603/jka.v9i2.9743Kata Kunci:
Credit risk, Firm performance, Liquidity risk, Operational riskAbstrak
Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris mengenai pengaruh risiko operasional, risiko kredit, dan risiko likuiditas terhadap kinerja perusahaan. Variabel independen yang digunakan dalam penelitian ini meliputi risiko operasional, risiko kredit, dan risiko likuiditas. Kinerja perusahaan diukur dengan menggunakan return on asset dan tobin’s q sebagai variabel dependen. Sampel yang digunakan adalah data sekunder dari laporan keuangan perusahaan seluruh sektor non keuangan yang dipublikasikan di situs resmi Bursa Efek Indonesia selama periode 2018-2023, dengan jumlah data sebanyak 606. Teknik pengambilan sampel yang diterapkan adalah purposive sampling, dan analisis data dilakukan menggunakan regresi linear berganda dengan bantuan perangkat lunak STATA. Hasil penelitian menunjukkan bahwa risiko operasional tidak berpengaruh terhadap kinerja perusahaan (ROA) dan berpengaruh negatif terhadap kinerja perusahaan (tobins’q), risiko kredit berpengaruh positif terhadap kinerja perusahaan, risiko likuiditas berpengaruh negatif terhadap kinerja perusahaan.
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