Dampak risiko operasional, risiko kredit, dan risiko likuiditas terhadap kinerja perusahaan dengan corporate governance sebagai variabel moderasi

Mayayogini, Ni Made Crivanty (2022) Dampak risiko operasional, risiko kredit, dan risiko likuiditas terhadap kinerja perusahaan dengan corporate governance sebagai variabel moderasi. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini dilaksana dengan tujuan untuk menguji dampak dari risiko operasiona, risiko kredit, dan risiko likuiditas terhadap kinerja perusahaan dengan corporate governance sebagai variabel moderasi. Risiko operasional dalam penelitian ini diproksikan dengan natural logarithm dari rugi operasional, risiko kredit diukur menggunakan proksi Altman Z-Score, risiko likuiditas mempergunakan perbandingan aset lancar terhadap total aset sebagai proksi, kinerja perusahaan menggunakan proksi perubahan laba operasional dibagi dengan total aset, dan corporate governance diukur dengan proksi foreign ownership. Penelitian dilakukan dengan menggunakan data sekunder dari 48 perusahaan yang berada di kawasan Asia Tenggara yang termasuk dalam kategori industri Consumer Durable and Apparel, Consumer Service, dan Consumer Staples pada S&P Capital IQ selama periode 2017-2021. Teknik pengumpulan sampel dalam penelitian ini menggunakan purposive random sampling method. Penelitian ini menemukan hasil bahwa risiko operasional dan risiko kredit tidak berpengaruh terhadap kinerja perusahaan, sedangkan risiko kredit memiliki pengaruh negatif terhadap kinerja perusahaan. Dalam penelitian ini juga ditemukan bahwa corporate governance dapat memperlemah pengaruh negatif dari risiko likuiditas terhadap kinerja perusahaan, tetapi memperkuat hubungan antara risiko operasional dan risiko kredit terhadap kinerja perusahaan. / This research aims to examine the impact of operational risk, credit risk, and liquidity risk on firm performance with corporate governance as a moderating variable. Operational risk in this study is measured by the natural logarithm of operating loss, credit risk is measured using the Altman Z-Score, liquidity risk is measured the ratio of current assets to total assets, firm performance uses the proxy of changes in earnings divided by total assets, and corporate governance measured by proxy foreign ownership. The research was conducted using secondary data from 48 companies in the Southeast Asia region which are included in the Consumer Durable and Apparel, Consumer Service, and Consumer Staples industry categories at S&P Capital IQ during the 2017-2021 period. The sample collection technique in this study used a purposive random sampling method. The result of this study finds that operational risk and credit risk do not affect firm performance, while credit risk has a negative effect on firm performance. This study also found that corporate governance can reduce the negative effect of liquidity risk on firm performance but strengthen the relationship between operational risk and credit risk on firm performance.

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