Pengaruh Risiko Likuiditas Dan Risiko Kredit Terhadap Kinerja Keuangan Perbankan Melalui Kualitas Aset

Penulis

  • Ririn Yuliastuti Universitas Merdeka Malang
  • Gaguk Apriyanto Universitas Merdeka Malang
  • Sihwahjoeni Sihwahjoeni Universitas Merdeka Malang

DOI:

https://doi.org/10.51903/jupea.v6i3.7197

Kata Kunci:

Asset Quality; Banking Financial Performance; Credit Risk; Liquidity Risk

Abstrak

This study examines the mediating role of asset quality in the relationship between liquidity risk, credit risk and banking financial performance. Using panel data from 11 commercial banks listed on the Indonesia Stock Exchange during 2022-2024, this research employs path analysis and multiple linear regression. The findings reveal that liquidity risk (LDR) and credit risk (NPL) significantly influence asset quality (AQR), with credit risk showing a stronger effect (β=0.668, p<0.001). However, neither liquidity risk nor credit risk directly affects financial performance (ROA). Asset quality emerges as a full mediator, demonstrating a significant negative effect on ROA (β=-1.122, p<0.001). The indirect effects through asset quality are -0.0325 for liquidity risk and -0.7494 for credit risk. These results highlight that asset quality serves as a critical transmission mechanism, providing more comprehensive signals to investors than NPL or LDR alone. This study contributes to signaling theory and financial intermediation theory by demonstrating that the relationship between banking risks and profitability operates through complex mechanisms rather than direct pathways. 

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Unduhan

Diterbitkan

2026-09-02

Cara Mengutip

Yuliastuti, R., Apriyanto, G., & Sihwahjoeni, S. (2026). Pengaruh Risiko Likuiditas Dan Risiko Kredit Terhadap Kinerja Keuangan Perbankan Melalui Kualitas Aset. Jurnal Publikasi Ekonomi Dan Akuntansi, 6(3), 184–199. https://doi.org/10.51903/jupea.v6i3.7197

Terbitan

Vol 6 No 3 (2026): September : Jurnal Publikasi Ekonomi dan Akuntansi

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Hak Cipta (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi

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