Risiko Perbankan, Working Capital Turn Over, dan Profitabilitas
Abstract
This study aims to obtain empirical evidence of the effect of credit risk, liquidity risk, operational risk, and working capital turnover on the profitability of banking companies. The study population was 45 banking companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2019 period. With a purposive sampling technique, this study used 17 samples of companies. Through multiple linear regression analysis techniques, the results show credit risk and operational risk partially have a negative and significant effect on the profitability of banking companies. It means the lower the credit risk and operational risk faced, the greater the profitability can be generated. This study also shows liquidity risk and working capital turnover partially have a positive and insignificant effect on the profitability of banking companies. This means that the higher the risk of liquidity and working capital turnover faced, will not be able to increase the profitability of banking companies.
Keywords: Credit Risk; Liquidity Risk; Operational Risk; Working Capital Turn Over.
Downloads
Download data is not yet available.
References
Abel, S., and P. L. Roux. (2016). International Journal of Economics and Financial Issues Determinants of Banking Sector Profitability in Zimbabwe. International Journal of Economics and Financial Issues 6(3):845–54.
Agusentoso, R. (2017). Pengaruh Struktur Modal, Perputaran Modal Kerja Dan Profitabilitas Terhadap Nilai Perusahaan (PBV) Studi Kasus Perusahaan Pertambangan Dan Energi Di BEI Periode Tahun 2010 - 2014. Jurnal Pendidikan, Ekonomi, Dan Bisnis 1(4):17–31.
Anissa, A. R. (2019). Pengaruh Perputaran Modal Kerja, Petumbuhan Penjualan Dan Likuiditas Terhadap Profitabilitas Pada Perusahaan Retail Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Riset Manajemen Sains Indonesia (JRMSI) 10(1):125–45.
Asri, N. N. S., dan A. A. G. Suarjaya. (2018). Pengaruh Dana Pihak Ketiga, Capital Adequacy Ratio, Likuiditas, Dan Ukuran Perusahaan Terhadap Profitabilitas” E-Jurnal Manajemen Universitas Udayana 7(6):3384–3411.
Bougatef, K. (2017). Determinants of Bank Profitability in Tunisia: Does Corruption Matter? Journal of Money Laundering Control 20(1):70–78.
Buchory, H. A. 2015. “Banking Intermediation, Operational Efficiency and Credit Risk in the Banking Profitability.” Kuala Lumpur International Business, Economics and Law Conference 7 2:141–52.
Capriani, N., dan I. Dana. (2016). Pengaruh Risiko Kredit Risiko Operasional Dan Risiko Likuiditas Terhadap Profitabilitas BPR Di Kota Denpasar. E-Jurnal Manajemen Universitas Udayana 5(3):1486–1512.
Christaria, F., and R. Kurnia. (2016). The Impact of Financial Ratios , Operational Efficiency and Non Performing Loan Towards Commercial Bank Profitability. Global Academy of Training & Research Journal 1(1):43–50.
Dao, B. T. T., and D. P. Nguyen. (2020). Determinants of Profitability in Commercial Banks in Vietnam, Malaysia and Thailand. The Journal of Asian Finance, Economics and Business 7(4):133–43.
Dewi, F. S., R. Arifati, and R. Andini. (2016). Analysis of Effect of CAR, ROA, LDR, Company Size, NPL, And GCG to Bank Profitability (Case Study on Banking Companies Listed in BEI Period 2010-2013). Journal Of Accounting 2(2):1–17.
Dewi, N. P. I. P., dan D. Ariyanto. (2018). Pengaruh Tingkat Efisiensi , Risiko Kredit , Dan Tingkat Penyaluran Kredit Pada Profitabilitas Fakultas Ekonomi Dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia Fakultas Ekonomi Dan Bisnis Universitas Udayan. E-Jurnal Akuntansi Universitas Udayana 24(2):1164–89.
Febriani, S. A. D., dan I. M. S. Suardikha. (2019). Pengaruh Perputaran Kas, Kecukupan Modal, Dan Risiko Kredit Pada Profitabilitas LPD Di Kabupaten Gianyar. E-Jurnal Akuntansi Universitas Udayana 29(1):308–24.
Felany, I. A., dan S. Worokinasih. (2018). Pengaruh Perputaran Modal Kerja, Leverage Dan Likuiditas Terhadap Profitabilitas (Studi Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia PadaTahun 2012-2016). Jurnal Administrasi Bisnis 58(2):119–28.
Gadzo, S. G., H. K. Kportorgbi, and J. G. Gatsi. (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 & Finance 7(1):1–16.
Gayatri, N. W. P. D., I. N. K. A. Mahaputra, dan I. K. Sunarwijaya. (2019). Risiko Kredit, Risiko Likuiditas, Risiko Operasional Dan Profitabilitas. Jurnal Riset Akuntansi 9(1):73–83.
Hakim, L., and Sugianto. (2018). Determinant Profitability and Implications on the Value of the Company : Empirical Study on Banking Industry in IDX. International Journal of Economics and Financial Issues 8(1):205–16.
Idroes, F. N. (2011). Manajemen Risiko Perbankan. Jakarta: PT Raja Grafindo Persada.
Inggawati, V. R., Y. Lusy, and B. Hermanto. (2018). The Influence of Loan to Deposit Ratio, Loan Operational of Income Operational and Non-Performing Loan toward Profitability of Bank Perkreditan Rakyat in Sidoarjo Regency. International Journal of Scientific and Research Publications (IJSRP) 8(11):510–19.
Islam, M. S., and S. I. Nishiyama. (2016). The Determinants of Bank Profitability: Dynamic Panel Evidence from South Asian Countries. Journal of Applied Finance & Banking 6(3):77–97.
Ismail. (2010). Akuntansi Bank. Jakarta: Kencana.
Jauhari, A. (2016). Pengaruh Perputaran Modal Kerja Terhadap Profitabilitas. Jurnal Manajemen Dan Kewirausahaan 1(1):22–30.
Likupang, Y., F. Pelleng, dan D. Tampi. (2016). Analisis Manajemen Modal Kerja (Studi Kasus Pada Pt Bank Tabungan Negara Tbk). Jurnal Administrasi Bisnis UNSRAT 4(2):1–11.
Margaretha, F., dan Letty. (2017). Faktor-Faktor Yang Memengaruhi Kinerja Keuangan Perbankan Indonesia. Jurnal Manajemen Keuanagan 6(2):84–96.
Mendoza, R., and P. R. Rivera. (2017). The Effect Of Credit Risk And Capital Adequacy On The Profitability Of Rural Banks In The Philippines. Scientific Annals of Economics and Business 64(1):83–96.
Muliana, dan G. Karmila. (2019). Risiko Kredit, Risiko Operasional, Dan Kinerja Keuangan Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Ekonomi Dan Manajemen 1(2):1–10.
Pradnyawati, S. O., I. P. Sudana, dan I. K. Sujana. (2017). Risiko Perbankan Dan Profitabilitas. Jurnal Buletin Studi Ekonomi 22(1):53–64.
Pratiwi, K. N. C., dan N. P. S. Suryantini. (2018). Pengaruh Risiko Bank Terhadap Profitabilitas Bank BPR Di Kota Denpasar. E-Jurnal Manajemen Universitas Udayana 7(7):3886–3914.
Primadewi, C. D. R., dan I. D. G. D. Suputra. (2015). Pengaruh Capital Adequacy Ratio, Non Performing Loan Dan Dana Pihak Ketiga Pada Profitabilitas. E-Jurnal Akuntansi 13(2):489–98.
Sariyana, B. M., F. Yudiaatmaja, dan I. W. Suwendra. (2016). Pengaruh Perputaran Modal Kerja Dan Likuiditas Terhadap Profitabilitas (Studi Pada Perusahaan Food and Beverages). E-Journal Bisma Universitas Pendidikan Ganesha 4(1):1–10.
Swendriani, P. N. (2019). Pengaruh Rasio BOPO, Modal Intelektual, Dan Pengungkapan Corporate Social Responsibility Pada Profitabilitas Perusahaan Perbankan. Skripsi. Universitas Udayana.
Tan, Y., C. Floros, and J. Anchor. (2017). The Profitability of Chinese Banks: Impacts of Risk, Competition and Efficiency. Review of Accounting and Finance 16(1):86–105.
Vinh, N. T. H. (2017). The Impact of Non-Performing Loans on Bank Profitability and Lending Behavior:Evidence from Vietnam. Journal of Economics Development 24(3):27–44.
Wiagustini, N. L. P. (2014). Manajemen Keuangan. Denpasar: Udayana Press.
Agusentoso, R. (2017). Pengaruh Struktur Modal, Perputaran Modal Kerja Dan Profitabilitas Terhadap Nilai Perusahaan (PBV) Studi Kasus Perusahaan Pertambangan Dan Energi Di BEI Periode Tahun 2010 - 2014. Jurnal Pendidikan, Ekonomi, Dan Bisnis 1(4):17–31.
Anissa, A. R. (2019). Pengaruh Perputaran Modal Kerja, Petumbuhan Penjualan Dan Likuiditas Terhadap Profitabilitas Pada Perusahaan Retail Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Riset Manajemen Sains Indonesia (JRMSI) 10(1):125–45.
Asri, N. N. S., dan A. A. G. Suarjaya. (2018). Pengaruh Dana Pihak Ketiga, Capital Adequacy Ratio, Likuiditas, Dan Ukuran Perusahaan Terhadap Profitabilitas” E-Jurnal Manajemen Universitas Udayana 7(6):3384–3411.
Bougatef, K. (2017). Determinants of Bank Profitability in Tunisia: Does Corruption Matter? Journal of Money Laundering Control 20(1):70–78.
Buchory, H. A. 2015. “Banking Intermediation, Operational Efficiency and Credit Risk in the Banking Profitability.” Kuala Lumpur International Business, Economics and Law Conference 7 2:141–52.
Capriani, N., dan I. Dana. (2016). Pengaruh Risiko Kredit Risiko Operasional Dan Risiko Likuiditas Terhadap Profitabilitas BPR Di Kota Denpasar. E-Jurnal Manajemen Universitas Udayana 5(3):1486–1512.
Christaria, F., and R. Kurnia. (2016). The Impact of Financial Ratios , Operational Efficiency and Non Performing Loan Towards Commercial Bank Profitability. Global Academy of Training & Research Journal 1(1):43–50.
Dao, B. T. T., and D. P. Nguyen. (2020). Determinants of Profitability in Commercial Banks in Vietnam, Malaysia and Thailand. The Journal of Asian Finance, Economics and Business 7(4):133–43.
Dewi, F. S., R. Arifati, and R. Andini. (2016). Analysis of Effect of CAR, ROA, LDR, Company Size, NPL, And GCG to Bank Profitability (Case Study on Banking Companies Listed in BEI Period 2010-2013). Journal Of Accounting 2(2):1–17.
Dewi, N. P. I. P., dan D. Ariyanto. (2018). Pengaruh Tingkat Efisiensi , Risiko Kredit , Dan Tingkat Penyaluran Kredit Pada Profitabilitas Fakultas Ekonomi Dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia Fakultas Ekonomi Dan Bisnis Universitas Udayan. E-Jurnal Akuntansi Universitas Udayana 24(2):1164–89.
Febriani, S. A. D., dan I. M. S. Suardikha. (2019). Pengaruh Perputaran Kas, Kecukupan Modal, Dan Risiko Kredit Pada Profitabilitas LPD Di Kabupaten Gianyar. E-Jurnal Akuntansi Universitas Udayana 29(1):308–24.
Felany, I. A., dan S. Worokinasih. (2018). Pengaruh Perputaran Modal Kerja, Leverage Dan Likuiditas Terhadap Profitabilitas (Studi Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia PadaTahun 2012-2016). Jurnal Administrasi Bisnis 58(2):119–28.
Gadzo, S. G., H. K. Kportorgbi, and J. G. Gatsi. (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 & Finance 7(1):1–16.
Gayatri, N. W. P. D., I. N. K. A. Mahaputra, dan I. K. Sunarwijaya. (2019). Risiko Kredit, Risiko Likuiditas, Risiko Operasional Dan Profitabilitas. Jurnal Riset Akuntansi 9(1):73–83.
Hakim, L., and Sugianto. (2018). Determinant Profitability and Implications on the Value of the Company : Empirical Study on Banking Industry in IDX. International Journal of Economics and Financial Issues 8(1):205–16.
Idroes, F. N. (2011). Manajemen Risiko Perbankan. Jakarta: PT Raja Grafindo Persada.
Inggawati, V. R., Y. Lusy, and B. Hermanto. (2018). The Influence of Loan to Deposit Ratio, Loan Operational of Income Operational and Non-Performing Loan toward Profitability of Bank Perkreditan Rakyat in Sidoarjo Regency. International Journal of Scientific and Research Publications (IJSRP) 8(11):510–19.
Islam, M. S., and S. I. Nishiyama. (2016). The Determinants of Bank Profitability: Dynamic Panel Evidence from South Asian Countries. Journal of Applied Finance & Banking 6(3):77–97.
Ismail. (2010). Akuntansi Bank. Jakarta: Kencana.
Jauhari, A. (2016). Pengaruh Perputaran Modal Kerja Terhadap Profitabilitas. Jurnal Manajemen Dan Kewirausahaan 1(1):22–30.
Likupang, Y., F. Pelleng, dan D. Tampi. (2016). Analisis Manajemen Modal Kerja (Studi Kasus Pada Pt Bank Tabungan Negara Tbk). Jurnal Administrasi Bisnis UNSRAT 4(2):1–11.
Margaretha, F., dan Letty. (2017). Faktor-Faktor Yang Memengaruhi Kinerja Keuangan Perbankan Indonesia. Jurnal Manajemen Keuanagan 6(2):84–96.
Mendoza, R., and P. R. Rivera. (2017). The Effect Of Credit Risk And Capital Adequacy On The Profitability Of Rural Banks In The Philippines. Scientific Annals of Economics and Business 64(1):83–96.
Muliana, dan G. Karmila. (2019). Risiko Kredit, Risiko Operasional, Dan Kinerja Keuangan Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Ekonomi Dan Manajemen 1(2):1–10.
Pradnyawati, S. O., I. P. Sudana, dan I. K. Sujana. (2017). Risiko Perbankan Dan Profitabilitas. Jurnal Buletin Studi Ekonomi 22(1):53–64.
Pratiwi, K. N. C., dan N. P. S. Suryantini. (2018). Pengaruh Risiko Bank Terhadap Profitabilitas Bank BPR Di Kota Denpasar. E-Jurnal Manajemen Universitas Udayana 7(7):3886–3914.
Primadewi, C. D. R., dan I. D. G. D. Suputra. (2015). Pengaruh Capital Adequacy Ratio, Non Performing Loan Dan Dana Pihak Ketiga Pada Profitabilitas. E-Jurnal Akuntansi 13(2):489–98.
Sariyana, B. M., F. Yudiaatmaja, dan I. W. Suwendra. (2016). Pengaruh Perputaran Modal Kerja Dan Likuiditas Terhadap Profitabilitas (Studi Pada Perusahaan Food and Beverages). E-Journal Bisma Universitas Pendidikan Ganesha 4(1):1–10.
Swendriani, P. N. (2019). Pengaruh Rasio BOPO, Modal Intelektual, Dan Pengungkapan Corporate Social Responsibility Pada Profitabilitas Perusahaan Perbankan. Skripsi. Universitas Udayana.
Tan, Y., C. Floros, and J. Anchor. (2017). The Profitability of Chinese Banks: Impacts of Risk, Competition and Efficiency. Review of Accounting and Finance 16(1):86–105.
Vinh, N. T. H. (2017). The Impact of Non-Performing Loans on Bank Profitability and Lending Behavior:Evidence from Vietnam. Journal of Economics Development 24(3):27–44.
Wiagustini, N. L. P. (2014). Manajemen Keuangan. Denpasar: Udayana Press.
Published
2021-07-25
How to Cite
CAHYANI, Ni Made Bunga Ayu; SUJANA, I Ketut.
Risiko Perbankan, Working Capital Turn Over, dan Profitabilitas.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 7, p. 1732-1745, july 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/70092>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i07.p10.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
