Riftiani, Mufid Firmansyah (2026) Pengaruh Risiko Kredit dan Biaya Operasional Terhadap Profitabilitas Bank Dengan Kecukupan Modal Sebagai Variabel Moderasi Pada Bank Umum Konvensional di Indonesia. Magister (S2) thesis, Universitas BPD.
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Abstract
This study aims to analyze the effect of credit risk and operational cost on bank profitability, and to examine the moderating role of capital adequacy in conventional commercial banks in Indonesia. Credit risk is proxied by the Non-Performing Loan (NPL) ratio, operational cost by the Operating Expenses to Operating Income (BOPO) ratio, profitability by Return on Assets (ROA), and capital adequacy by the Capital Adequacy Ratio (CAR). This research employs a quantitative associative-causal approach using a sample of 10 conventional commercial banks listed on the Indonesia Stock Exchange during the 2020–2025 period, selected through purposive sampling,
resulting in 52 unbalanced panel data observations. Data were analyzed using Moderated Regression Analysis (MRA) with a Random Effect Model and cluster-robust standard errors. The results show that credit risk has a negative but statistically insignificant effect on profitability, while operational cost has a negative and significant effect on profitability. Capital adequacy is not proven to moderate the effect of credit risk on profitability, but it significantly moderates and weakens the negative effect of operational cost on profitability. These findings indicate that operational efficiency is the primary determinant of profitability among conventional commercial banks in Indonesia during the 2020–2025 period, and that capital adequacy plays an important role in mitigating the impact of cost inefficiency on profitability. The results are expected to provide input for bank management, regulators, and investors in strategic decision-making related to risk management, cost efficiency, and capital strengthening.
| Item Type: | Thesis (Magister (S2)) |
|---|---|
| Additional Information: | Penelitian ini bertujuan untuk menganalisis pengaruh risiko kredit dan biaya operasional terhadap profitabilitas bank, serta menguji peran kecukupan modal sebagai variabel moderasi pada bank umum konvensional di Indonesia. Risiko kredit diproksikan dengan Non-Performing Loan (NPL), biaya operasional diproksikan dengan Biaya Operasional terhadap Pendapatan Operasional (BOPO), profitabilitas diproksikan dengan Return on Assets (ROA), dan kecukupan modal diproksikan dengan Capital Adequacy Ratio (CAR). Penelitian ini menggunakan pendekatan kuantitatif asosiatif-kausal dengan sampel 10 bank umum konvensional yang terdaftar di Bursa Efek Indonesia selama periode 2020–2025, yang dipilih melalui teknik purposive sampling sehingga menghasilkan 52 observasi data panel tidak seimbang. Data dianalisis menggunakan Moderated Regression Analysis (MRA) dengan Random Effect Model dan cluster-robust standard error. Hasil penelitian menunjukkan bahwa risiko kredit berpengaruh negatif namun tidak signifikan terhadap profitabilitas, sedangkan biaya operasional berpengaruh negatif dan signifikan terhadap profitabilitas. Kecukupan modal tidak terbukti memoderasi pengaruh risiko kredit terhadap profitabilitas, namun terbukti memoderasi secara signifikan dengan memperlemah pengaruh negatif biaya operasional terhadap profitabilitas. Temuan ini mengindikasikan bahwa efisiensi operasional merupakan determinan utama profitabilitas bank umum konvensional di Indonesia pada periode 2020–2025, dan kecukupan modal berperan penting dalam memitigasi dampak inefisiensi biaya terhadap profitabilitas. Hasil penelitian ini diharapkan dapat memberi masukan bagi manajemen bank, regulator, dan investor dalam pengambilan keputusan strategis terkait pengelolaan risiko, efisiensi biaya, dan penguatan permodalan. |
| Uncontrolled Keywords: | credit risk, operational cost, bank profitability, capital adequacy, conventional commercial bank |
| Subjects: | H Social Sciences > HC Economic History and Conditions |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S2 |
| Date Deposited: | 16 Sep 2026 02:22 |
| Last Modified: | 16 Sep 2026 02:22 |
| URI: | https://eprints.ubpd.ac.id/id/eprint/228 |
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