##plugins.themes.academic_pro.article.sidebar##
Submitted
Dec 15, 2025
Published
Jan 18, 2026
Download
Statistic
Read Counter : 124
Download : 93
Downloads
Download data is not yet available.
Main Article Content
Abstract
Penelitian ini bertujuan untuk menguji pengaruh tata kelola perusahaan terhadap kinerja keuangan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2024, baik secara langsung maupun melalui risiko kredit dan risiko operasional sebagai variabel mediasi. Tata kelola perusahaan diukur menggunakan corporate governance index, risiko kredit diproksikan dengan Non Performing Loan (NPL), risiko operasional dengan rasio Beban Operasional terhadap Pendapatan Operasional (BOPO), serta kinerja keuangan diukur menggunakan Tobin’s Q. Penelitian ini menggunakan pendekatan kuantitatif dengan metode sampel purposive sampling dan didapatkan 27 bank sebagai sampel. Analisis data dilakukan menggunakan Partial Least Square (PLS), sedangkan pengujian mediasi menggunakan Sobel Test. Hasil penelitian menunjukkan bahwa penerapan tata kelola perusahaan yang baik mampu menurunkan risiko kredit dan risiko operasional serta meningkatkan kinerja keuangan perbankan. Selain itu, risiko kredit dan risiko operasional terbukti memediasi secara positif hubungan antara tata kelola perusahaan dan kinerja keuangan. Temuan ini menegaskan bahwa tata kelola perusahaan yang efektif berperan dalam meminimalkan konflik kepentingan dan asimetri informasi sehingga berdampak pada peningkatan kinerja keuangan bank.
Article Details
This work is licensed under a Creative Commons Attribution 4.0 International License.
How to Cite
Kawakibi, A. A., & Metyopandi, V. (2026). Pengaruh Tata Kelola dan Risiko Perbankan Terhadap Kinerja Keuangan Bank di Indonesia. Jurnal Ekonomi Dan Statistik Indonesia, 5(3), 524-538. https://doi.org/10.11594/jesi.05.03.11
References
Abdiriva, Budi., and Yaya, Rizal. (2025). Risk Management Practices and Their Impact on The Performance of Islamic Banking Institutions: A Systematic Literature Re-view. Journal of Accounting and Invest-ment. 26(3), 927-946. DOI: 10.18196/jai.v26i3.27342
Abid, Ammar., Gull, Ammar Ali., Hussain, Nazim., and Nguyen, Duc Khuong. (2021). Risk Governance and Bank Risk-Taking Behavior: Evidence from Asian Banks. Journal of International Financial Mar-kets, Institutions & Money. 75. https://doi.org/10.1016/j.intfin.2021.101466
Afrelia, Elsa., Kezia, Naomi., Tampubolon, Sa-brina Fricilya Juwita., Samosir, Viola Car-oline Br., dan Sulia. (2025). Peran Tata Kelola Perusahaan dalam Memoderasi Dampak Kebijakan Investasi, Dividen, dan Profitabilitas pada Kinerja Laba Bank di BEI (2021–2023). Jurnal Manajemen dan Akuntansi. 5(1), 358-369. DOI: https://doi.org/10.56910/gemilang.v5i1.2767
Agustina, Yuli., Winarno, Agung., and Dyan, Ariska. (2021). Good Corporate Govern-ance and Financial Performance on Capi-tal Adequacy Ratio: A Reflection of Indo-nesian Conventional Banking. JBMP: Jurnal Bisnis, Manajemen dan Perbankan. 7(2), 293-306. DOI: 10.21070/jbmp.v7vi2.1542
Ali, Waqas., Alasan, Imran Ibrahim., Khan, Mushtaq Hussain., Ali, Shujahat., Cheah, Jun-Hwa, and Ramayah, T. (2022). Com-petitive Strategies-Performance Nexus and The Mediating Role of Enterprise Risk Management Practices: A Multi-Group Analysis For Fully Fledged Islamic Banks and Conventional Banks With Is-lamic Window in Pakistan. International Journal of Islamic and Middle Eastern Fi-nance and Management. 15(1), 125-145. DOI: https://doi.org/10.1108/IMEFM-06-2020-0310
Apriani, Endang Sri., Putri, Silvie Eka., and Ramli. (2023) The Effect of Credit Risk, Liquidity Risk and Operational Risk to Profitability in Conventional Banks Listed on
Indonesia Stock Exchange Period 2019-2021. (MEC-J) Management and Econom-ics Journal. 7(1), 63-76. DOI: http://dx.doi.org10.18860/mec-j.v7i1.20512
Bahiyyah, Khariidatul., Kurniawati, Yuyun., Romdoni, Nijar Kurnia., Sutarsa, Monika., Sofyan, Harnavela., and Usmar, Andi. (2025). Disclosure of Risk Management Processes at The Best Banks in Indonesia. International Journal of Economics De-velopment Research. 6(2), 736-750. DOI: https://doi.org/10.37385/ijedr.v6i2.7288
Ekadjaja, Agustin., dan Ekadjaja, Margarita. (2020). Tata Kelola Perusahaan, Risiko Keuangan, dan Kinerja Perbankan di In-donesia. Jurnal Ekonomi. 25(3), 391-412. DOI: http://dx.doi.org/10.24912/je.v25i3.687
Fauziah., Atiqah, Nur., Kurniati, Pratiwi., Pri-hantono., and Kamaruddin, Mohd. Shahrul. (2025). Corporate Governance, Risk Management, and Financial Perfor-mance: The Mediating Role of Risk Gov-ernance in Indonesia's Islamic Banks. Shirkah: Journal of Economics and Busi-ness. 10(2), 312-330. DOI: https://doi.org/10.22515/shirkah.v10i2.858
Ferdinand, Augusty. (2014). Metode Penelitian Manajemen : Pedoman Penelitian Untuk Penulisan Skripsi Tesis Dan Disertasi Ilmu Manajemen. Semarang: Badan Penerbit Universitas Diponegoro
Ghozali, Imam. (2024). Metodologi Penelitian (Kuantitatif & Kualitatif). Semarang: Ba-dan Penerbit Universitas Diponegoro
Ika, Beatrix Cindy Antia., Burhan, Moh., and Haryanto, Sugeng. (2025). The Effect of Good Corporate Governance on Financial Performance Through Risk Management. Journal of Economics, Finance and Man-agement Studies. 8(4), 2102-2111. DOI: 10.47191/jefms/v8-i4-11
Jallali, Safa., and Zoghlami, Faten. (2022). Does Risk Governance Mediate The Impact of Governance and Risk Management on Banks’ Performance? Evidence From A Selected Sample of Islamic Banks. Journal of Financial Regulation and Compliance. 30(4), 439-464, DOI: https://doi.org/10.1108/JFRC-04-2021-0037
Juliana, Ahmad., Najmuddin., and Junaid, Mu-hammad Tharmizi. (2024). The Impact of Credit Risk on Market Discipline: Explor-ing The Moderating Role of Corporate Governance Through Generalized Method of Moments (GMM) Analysis in Banking Companies. Jurnal Perspektif Pembiayaan dan Pembangunan Daerah. 11(6), 407-418. DOI: 10.22437/ppd.v11i6.26181
Kafidipe, Abiola., Uwalomwa, Uwuigbe., Da-hunsi, Olajide., and Okeme, Faith Ojone. (2021). Corporate Governance, Risk Management and Financial Performance of Listed Deposit Money Bank in Nigeria. Cogent Business & Management. 8(1). DOI: 10.1080/23311975.2021.1888679
Kawakibi, Ardhan Ardiansyah dan Kurniawan, M. Yusuf. (2025). The Influence of Finan-cial Ratios on Financial Distress: An Em-pirical Study of Banks Listed on the Indo-nesia Stock Exchange. Brilliant Interna-tional Journal of Management and Tour-ism (BIJMT). 5(3), 132-143. DOI: https://doi.org/10.55606/bijmt.v5i3.5799
Kawakibi, Ardhan Ardiansyah., and Mustiko-wati, Rita Indah. (2025). The Effect of In-terest Rates and Inflation on Credit De-mand through Non-Performing Loans: A Study of Banks Listed on the IDX. Bril-liant International Journal of Manage-ment and Tourism (BIJMT). 5(3), 155-172. DOI: https://doi.org/10.55606/bijmt.v5i3.5836
Kawakibi, Ardhan Ardiansyah., Hadiwidjojo, Djumilah., and Sumiati, Sumiati. (2019). The Effect of Working Capital Manage-ment on Company Profits and Values (Study of Cement Companies Listed on The Indonesia Stock Exchange). Interna-tional Journal of Business, Economics and Law. 20(5), 30-37
Kurniawan, Mohamad Yusuf., Putra, Chris-tophorus Indra Wahyu., Kamsariaty., Prasidi, Abi., dan Setiawan, Agus. (2025). Banking of Management: Implementation and Evaluation (Study Literature Re-view). GEMILANG: Jurnal Manajemen dan Akuntansi. 5(3), 1-16. DOI: https://doi.org/10.56910/gemilang.v5i3.2081
Lintang, Danny., and Ardillah, Kenny. (2021). Pengaruh Kredit Bermasalah, Perputaran Kas, Efisiensi Operasional, Dana Pihak Ketiga, dan Likuiditas terhadap Profita-bilitas pada Perusahaan Perbankan. Jurnal Akuntansi, Keuangan, Dan Mana-jemen. 3(1), 69–82. https://doi.org/10.35912/jakman.v3i1.711
Maula, Dela Azkiatul., Manurung, Adler Hay-mans., Widjanarko, Wirawan., Khan, Mu-hammad Asif., dan Fikri, AWN. (2024). Pengaruh Non-Performing Loan, Good Corporate Governance, dan Risk ter-hadap Kinerja Perbankan dengan Loan to Deposit Ratio sebagai Variabel Interven-ing. Jurnal Economina. 3(2), 344-361. doi.org/10.55681/economina.v3i2.1213
Nurfiah., dan Maharani, Novera Kristianti. (2025). Pengaruh Risiko Likuiditas, Risi-ko Kredit, Risiko Operasional, Pertum-buhan Aset, dan Margin Bunga Bersih terhadap Kinerja Keuangan. KOMPAK (Jurnal Ilmiah Komputerisasi Akuntasi). 18(1), 232-243. DOI: https://doi.org/10.51903/5aamrk28
Ofori, Benjamin Siaw., Padi, Abigail., and Mu-sah, Alhassan. (2025). Corporate Govern-ance Effectiveness, Operational Risk and Financial Performance of Banks: The Role of Firm Size. ECONOMICS - Innova-tive and Economics Research Journal. 13(2), 71-93. DOI: 10.2478/eoik-2025-0031
Ramadani, Ahmad. (2024). The Influence of Credit Risk, Liquidity Risk, Operational Risk, Market Risk and Solvency Risk on Profitability. Jurnal Riset Akuntansi dan Bisnis Airlangga. 9(2), 120-223. DOI: https://doi.org/10.20473/jraba.v9i2.61067
Reyad, Sameh., Chinnasamy, Gopalakrishnan., and Madbouly, Araby. (2022). Risk Man-agement and Corporate Governance of Is-lamic Banks: Evidence from GCC Coun-tries. Corporate Governance. 22(7), 1425–1443. DOI: https://doi.org/10.1108/CG-08-2020-0360
Sari, Ratna., and Putra, Aji Binawan. (2022). Risk Management, Corporate Governance and Financial Performance of Sharia Commercial Banks. AFEBI Islamic Fi-nance and Economic Review (AIFER). 7(2), 127-139.
Sekaran, Uma., dan Bougie, Roger. (2019). Re-search Methods For Business: A Skill Building Approach. New Jersey: John Wiley dan Sons, Inc
Srairi, Samir., Bourkhis, Khawla., and Houcine, Asma. (2022). Does Bank Governance Af-fect Risk and Efficiency? Evidence from Islamic Banks in GCC Countries. Interna-tional Journal of Islamic and Middle East-ern Finance and Management. 15(3), 644–663. DOI: https://doi.org/10.1108/IMEFM-05-2020-0206
Waskito, Jaka., Utami, Yuni., Wijaya, Juli Ri-yanto Tri., dan Ibnatun, Ismani. (2025). Pengaruh Risiko Operasional, Risiko Kredit, Risiko Likuiditas Terhadap Kiner-ja Keuangan. PERMANA: Jurnal Perpa-jakan, Manajemen, dan Akuntansi. 17(2), 442-454. DOI: 10.24905/permana.v17i2.1146
Abid, Ammar., Gull, Ammar Ali., Hussain, Nazim., and Nguyen, Duc Khuong. (2021). Risk Governance and Bank Risk-Taking Behavior: Evidence from Asian Banks. Journal of International Financial Mar-kets, Institutions & Money. 75. https://doi.org/10.1016/j.intfin.2021.101466
Afrelia, Elsa., Kezia, Naomi., Tampubolon, Sa-brina Fricilya Juwita., Samosir, Viola Car-oline Br., dan Sulia. (2025). Peran Tata Kelola Perusahaan dalam Memoderasi Dampak Kebijakan Investasi, Dividen, dan Profitabilitas pada Kinerja Laba Bank di BEI (2021–2023). Jurnal Manajemen dan Akuntansi. 5(1), 358-369. DOI: https://doi.org/10.56910/gemilang.v5i1.2767
Agustina, Yuli., Winarno, Agung., and Dyan, Ariska. (2021). Good Corporate Govern-ance and Financial Performance on Capi-tal Adequacy Ratio: A Reflection of Indo-nesian Conventional Banking. JBMP: Jurnal Bisnis, Manajemen dan Perbankan. 7(2), 293-306. DOI: 10.21070/jbmp.v7vi2.1542
Ali, Waqas., Alasan, Imran Ibrahim., Khan, Mushtaq Hussain., Ali, Shujahat., Cheah, Jun-Hwa, and Ramayah, T. (2022). Com-petitive Strategies-Performance Nexus and The Mediating Role of Enterprise Risk Management Practices: A Multi-Group Analysis For Fully Fledged Islamic Banks and Conventional Banks With Is-lamic Window in Pakistan. International Journal of Islamic and Middle Eastern Fi-nance and Management. 15(1), 125-145. DOI: https://doi.org/10.1108/IMEFM-06-2020-0310
Apriani, Endang Sri., Putri, Silvie Eka., and Ramli. (2023) The Effect of Credit Risk, Liquidity Risk and Operational Risk to Profitability in Conventional Banks Listed on
Indonesia Stock Exchange Period 2019-2021. (MEC-J) Management and Econom-ics Journal. 7(1), 63-76. DOI: http://dx.doi.org10.18860/mec-j.v7i1.20512
Bahiyyah, Khariidatul., Kurniawati, Yuyun., Romdoni, Nijar Kurnia., Sutarsa, Monika., Sofyan, Harnavela., and Usmar, Andi. (2025). Disclosure of Risk Management Processes at The Best Banks in Indonesia. International Journal of Economics De-velopment Research. 6(2), 736-750. DOI: https://doi.org/10.37385/ijedr.v6i2.7288
Ekadjaja, Agustin., dan Ekadjaja, Margarita. (2020). Tata Kelola Perusahaan, Risiko Keuangan, dan Kinerja Perbankan di In-donesia. Jurnal Ekonomi. 25(3), 391-412. DOI: http://dx.doi.org/10.24912/je.v25i3.687
Fauziah., Atiqah, Nur., Kurniati, Pratiwi., Pri-hantono., and Kamaruddin, Mohd. Shahrul. (2025). Corporate Governance, Risk Management, and Financial Perfor-mance: The Mediating Role of Risk Gov-ernance in Indonesia's Islamic Banks. Shirkah: Journal of Economics and Busi-ness. 10(2), 312-330. DOI: https://doi.org/10.22515/shirkah.v10i2.858
Ferdinand, Augusty. (2014). Metode Penelitian Manajemen : Pedoman Penelitian Untuk Penulisan Skripsi Tesis Dan Disertasi Ilmu Manajemen. Semarang: Badan Penerbit Universitas Diponegoro
Ghozali, Imam. (2024). Metodologi Penelitian (Kuantitatif & Kualitatif). Semarang: Ba-dan Penerbit Universitas Diponegoro
Ika, Beatrix Cindy Antia., Burhan, Moh., and Haryanto, Sugeng. (2025). The Effect of Good Corporate Governance on Financial Performance Through Risk Management. Journal of Economics, Finance and Man-agement Studies. 8(4), 2102-2111. DOI: 10.47191/jefms/v8-i4-11
Jallali, Safa., and Zoghlami, Faten. (2022). Does Risk Governance Mediate The Impact of Governance and Risk Management on Banks’ Performance? Evidence From A Selected Sample of Islamic Banks. Journal of Financial Regulation and Compliance. 30(4), 439-464, DOI: https://doi.org/10.1108/JFRC-04-2021-0037
Juliana, Ahmad., Najmuddin., and Junaid, Mu-hammad Tharmizi. (2024). The Impact of Credit Risk on Market Discipline: Explor-ing The Moderating Role of Corporate Governance Through Generalized Method of Moments (GMM) Analysis in Banking Companies. Jurnal Perspektif Pembiayaan dan Pembangunan Daerah. 11(6), 407-418. DOI: 10.22437/ppd.v11i6.26181
Kafidipe, Abiola., Uwalomwa, Uwuigbe., Da-hunsi, Olajide., and Okeme, Faith Ojone. (2021). Corporate Governance, Risk Management and Financial Performance of Listed Deposit Money Bank in Nigeria. Cogent Business & Management. 8(1). DOI: 10.1080/23311975.2021.1888679
Kawakibi, Ardhan Ardiansyah dan Kurniawan, M. Yusuf. (2025). The Influence of Finan-cial Ratios on Financial Distress: An Em-pirical Study of Banks Listed on the Indo-nesia Stock Exchange. Brilliant Interna-tional Journal of Management and Tour-ism (BIJMT). 5(3), 132-143. DOI: https://doi.org/10.55606/bijmt.v5i3.5799
Kawakibi, Ardhan Ardiansyah., and Mustiko-wati, Rita Indah. (2025). The Effect of In-terest Rates and Inflation on Credit De-mand through Non-Performing Loans: A Study of Banks Listed on the IDX. Bril-liant International Journal of Manage-ment and Tourism (BIJMT). 5(3), 155-172. DOI: https://doi.org/10.55606/bijmt.v5i3.5836
Kawakibi, Ardhan Ardiansyah., Hadiwidjojo, Djumilah., and Sumiati, Sumiati. (2019). The Effect of Working Capital Manage-ment on Company Profits and Values (Study of Cement Companies Listed on The Indonesia Stock Exchange). Interna-tional Journal of Business, Economics and Law. 20(5), 30-37
Kurniawan, Mohamad Yusuf., Putra, Chris-tophorus Indra Wahyu., Kamsariaty., Prasidi, Abi., dan Setiawan, Agus. (2025). Banking of Management: Implementation and Evaluation (Study Literature Re-view). GEMILANG: Jurnal Manajemen dan Akuntansi. 5(3), 1-16. DOI: https://doi.org/10.56910/gemilang.v5i3.2081
Lintang, Danny., and Ardillah, Kenny. (2021). Pengaruh Kredit Bermasalah, Perputaran Kas, Efisiensi Operasional, Dana Pihak Ketiga, dan Likuiditas terhadap Profita-bilitas pada Perusahaan Perbankan. Jurnal Akuntansi, Keuangan, Dan Mana-jemen. 3(1), 69–82. https://doi.org/10.35912/jakman.v3i1.711
Maula, Dela Azkiatul., Manurung, Adler Hay-mans., Widjanarko, Wirawan., Khan, Mu-hammad Asif., dan Fikri, AWN. (2024). Pengaruh Non-Performing Loan, Good Corporate Governance, dan Risk ter-hadap Kinerja Perbankan dengan Loan to Deposit Ratio sebagai Variabel Interven-ing. Jurnal Economina. 3(2), 344-361. doi.org/10.55681/economina.v3i2.1213
Nurfiah., dan Maharani, Novera Kristianti. (2025). Pengaruh Risiko Likuiditas, Risi-ko Kredit, Risiko Operasional, Pertum-buhan Aset, dan Margin Bunga Bersih terhadap Kinerja Keuangan. KOMPAK (Jurnal Ilmiah Komputerisasi Akuntasi). 18(1), 232-243. DOI: https://doi.org/10.51903/5aamrk28
Ofori, Benjamin Siaw., Padi, Abigail., and Mu-sah, Alhassan. (2025). Corporate Govern-ance Effectiveness, Operational Risk and Financial Performance of Banks: The Role of Firm Size. ECONOMICS - Innova-tive and Economics Research Journal. 13(2), 71-93. DOI: 10.2478/eoik-2025-0031
Ramadani, Ahmad. (2024). The Influence of Credit Risk, Liquidity Risk, Operational Risk, Market Risk and Solvency Risk on Profitability. Jurnal Riset Akuntansi dan Bisnis Airlangga. 9(2), 120-223. DOI: https://doi.org/10.20473/jraba.v9i2.61067
Reyad, Sameh., Chinnasamy, Gopalakrishnan., and Madbouly, Araby. (2022). Risk Man-agement and Corporate Governance of Is-lamic Banks: Evidence from GCC Coun-tries. Corporate Governance. 22(7), 1425–1443. DOI: https://doi.org/10.1108/CG-08-2020-0360
Sari, Ratna., and Putra, Aji Binawan. (2022). Risk Management, Corporate Governance and Financial Performance of Sharia Commercial Banks. AFEBI Islamic Fi-nance and Economic Review (AIFER). 7(2), 127-139.
Sekaran, Uma., dan Bougie, Roger. (2019). Re-search Methods For Business: A Skill Building Approach. New Jersey: John Wiley dan Sons, Inc
Srairi, Samir., Bourkhis, Khawla., and Houcine, Asma. (2022). Does Bank Governance Af-fect Risk and Efficiency? Evidence from Islamic Banks in GCC Countries. Interna-tional Journal of Islamic and Middle East-ern Finance and Management. 15(3), 644–663. DOI: https://doi.org/10.1108/IMEFM-05-2020-0206
Waskito, Jaka., Utami, Yuni., Wijaya, Juli Ri-yanto Tri., dan Ibnatun, Ismani. (2025). Pengaruh Risiko Operasional, Risiko Kredit, Risiko Likuiditas Terhadap Kiner-ja Keuangan. PERMANA: Jurnal Perpa-jakan, Manajemen, dan Akuntansi. 17(2), 442-454. DOI: 10.24905/permana.v17i2.1146