THE INFLUENCE OF RISK AND OPERATIONAL EFFICIENCY ON PROFITABILITY: THE MODERATING ROLE OF FEMALE BOARD COMPOSITION IN REGIONAL DEVELOPMENT BANK
Abstract
This study aims to examine the impact of credit risk, liquidity, and operational efficiency on the profitability of Regional Government Banks (BPD) in Indonesia, and to explore the moderating role of female commissioners on the relationship between credit risk and profitability. The research uses a quantitative approach with secondary data from 2020 to 2024, utilizing regression analysis. The findings indicate that liquidity (LDR) and operational efficiency (BOPO) have a significant positive impact on profitability (ROA), while credit risk (NPL) does not significantly affect profitability. The presence of female commissioners shows a negative effect in the direct model, but this becomes insignificant with moderation, suggesting that the influence of gender diversity in banking governance may differ depending on the context. The study contributes to the literature by highlighting the critical role of liquidity management and operational efficiency in enhancing profitability, and offers practical implications for improving governance and performance in Regional Government Bank.
References
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———. 2024. “Indonesia Banking Statistics,” December 2024.
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Lestari, Hani Fitri, Yana Ernawan, and Iman Sidik Nusannas. 2022. “Pengaruh Capital Adequacy Ratio, Loan to Deposit Ratio, Non Performing Loan Terhadap Profitabilitas.” The Double Entry Journal 1 (1): 37–44.
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Mahdi, Mahdi, Ribka Sari Butar-Butar, Henky Hendrawan, Merissa Fermica Iskandar, and Imam Hanafi. 2023. “Comparative Analysis of The Performance of State-Owned and National Private Companies in The Banking Sub-Sector Using the RGEC Model.” JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi) 9 (5): 2123–28.
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———. 1998. “Law No. 10 of 1998 on Amendments to Law No. 7 of 1992 on Banking.”
Putra, Dewa Putu Wisnu Pramana, and Henny Rahyuda. 2021. “Pengaruh NIM, LDR, NPL, BOPO Terhadap ROA Pada Bank Umum Swasta Nasional Devisa Di Indonesia.” Udayana University.
Rahmawati, Iroh, and Budi Mulyati. 2021. “Analisis Manajemen Resiko Perbankan Dalam Meminimalisir Non Performing Finance.” Syiar Iqtishadi: Journal of Islamic Economics, Finance and Banking 5 (1): 1–21.
Reza, Oktavieni Medya, and Zaitul Zaitul. 2024. “Keberadaan Perempuan Pada Organ Corporate Governance Dan Risiko Kredit Perbank Indonesia.” AKADEMIK: Jurnal Mahasiswa Ekonomi \& Bisnis 4 (2): 920–34.
Rohmawati, Lilik. 2019. “Pengaruh Pengawas Dan Direksi Wanita Terhadap Risiko Bank Dengan Kekuasaan CEO Sebagai Variabel Pemoderasi (Studi Bank Umum Indonesia).” Syntax Literate; Jurnal Ilmiah Indonesia 4 (9): 26–42.
Rusnidita, Kartika. 2021. “Pengaruh Kualitas Aset, Likuiditas, Rentabilitas, Efisiensi Operasional Dan Leverage Terhadap Rasio Kecukupan Modal Pada Perusahaan Perbankan Di Bursa Efek Indonesia.” Sintaksis 1 (2): 10–17.
Salsabila, Hasna Fathiyah, and Taswan Taswan. 2024. “Analisis Pengaruh Kepemilikan Manajerial, Kecukupan Modal Dan Ukuran Bank Terhadap Kredit Bermasalah Di Indonesia.” Journal of Education Research 5 (3): 3536–43.
Santoso, B. 2021. “Determinan Profitabilitas Bank Badan Usaha Milik Negara Di Indonesia.” Jurnal Ilmiah Ekonomi Bisnis 26 (1).
Saputro, S, H Pradipta, and I Widodo. 2022. “Pengaruh Efisiensi Operasional Terhadap Profitabilitas Pada Bank Di Indonesia.” Jurnal Ekonomi Dan Manajemen 25 (3): 150–67.
Sbai, A, and M Ed-Dafali. 2023. “The Effect of Board Gender Diversity on Bank Risk-Taking and Performance.” Journal of Corporate Governance 18 (2): 102–17.
Setiawan, R, A B L Pratama, and Y A Prasetya. 2023. “Peran Wanita Pada Dewan Direksi, Dewan Komisaris, Dan Komite Audit Dalam Mempengaruhi Kinerja Dan Risiko Bank.” Manajemen Dan Bisnis Indonesia 17 (11): 2709–22. https://binapatria.id/index.php/MBI.
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Silitonga, Ragil Noviantika, and Gusganda Suria Manda. 2022. “Pengaruh Risiko Kredit Dan Risiko Likuiditas Terhadap Kinerja Keuangan Pada Bank BUMN Periode 2015-2020.” Jurnal Maksipreneur: Manajemen, Koperasi, Dan Entrepreneurship 12 (1): 22–32.
Sukmaningrum, Dyah Ayu Sekar. 2023. “Analisa Kelayakan Nasabah Menggunakan Metode Prinsip 5C Dalam Pembiayaan KPR.” JEMeS-Jurnal Ekonomi Manajemen Dan Sosial 6 (2): 32–42.
Sunaryo, Deni. 2020. “The Effect Of Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Non-Performing Loan (NPL), and Loan To Deposit Ratio (LDR) Against Return On Asset (ROA) In General Banks In Southeast Asia.” Ilomata International Journal of Management, 1 No 4.
Sutisna, E, Y Ameliana, and E Sutisman. 2023. “Strategi Penyelesaian Kredit Macet Dan Dampak Terhadap Kinerja Keuangan Pada PT Bank BPD Papua Jayapura.” In Seminar Nasional Forum Manajemen Indonesia 2023 Papua, 1:461–70.
Suwono, Suwono. 2023. “Dampak Profitabilitas Perusahaan Dan Leverage Keuangan Perusahaan Terhadap Kinerja Keuangan Umkm Batik Di Barlingmascakeb.” SEIKO: Journal of Management \& Business 6 (2).
Tristanto, Triyono Adi, and Medy Desma Fatwara. 2021. “Pengaruh Kinerja Keberlanjutan Terhadap Profitabilitas Perusahaan Badan Usaha Milik Negara (Klaster Industri Jasa Keuangan).” Mediastima 27 (2): 140–52.
Varouchas, Evangelos G, Stavros E Arvanitis, George M Agiomirgianakis, and George Sfakianakis. 2023. “Board Gender Diversity and Financial Performance of US Banks: Evidence from Quantile Regression.” Theoretical Economics Letters 13 (7): 1737–56.
Wagana, Duncan M, and Joyce D Nzulwa. 2017. “Corporate Governance, Board Gender Diversity and Corporate Performance: A Critical Review of Literature.”
Winantisan, Richarda Noviaty Nathasya. 2024. “Pengaruh Keberagaman Usia Dan Gender Pada Dewan Komisaris Dan Direksi Terhadap Kinerja Keuangan Perbankan Di Indonesia Periode 2018-2022.” Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi 12 (01): 1–12.
Yusiratasi, Oktobria. 2022. “Analisis Pencegahan Dan Penyelesaian Kredit Macet Pada Bank Rakyat Indonesia Cabang Palangka Raya Berdasarkan Perspektif Teori Keagenan.” Jurnal Ekonomi Integra 12 (2): 340–55.
Askarany, Davood, Soleil Jafari, Azam Pouryousof, Sona Habibi, and Hassan Yazdifar. 2025. “Board Gender Diversity and Risk Management in Corporate Financing: A Study on Debt Structure and Financial Decision-Making.” Risks 13 (1): 11.
Financial Services Authority. 2016. “Financial Services Authority Regulation Number 56/POJK.03/2016 Concerning Ownership of Shares in Commercial Banks.” Financial Services Authority.
———. 2019. “Financial Services Authority Circular Letter Number /SEOJK.03/2019 Concerning the Health Level Assessment System for Sharia Rural Banks.”
———. 2020. “Financial Services Authority Circular Letter Number 9/SEOJK.03/2020 Concerning Transparency and Publication of Conventional Commercial Bank Reports.” Financial Services Authority of the Republic of Indonesia.
Bahtiar, Bayu Adi, Clarita Intari Citra Dewi, Della Yolanda, and Agus Eko Sujianto. 2023. “Pengaruh Manajemen Resiko Terhadap Kinerja Keuangan Perbankan Di Indonesia.” Populer: Jurnal Penelitian Mahasiswa 2 (2): 116–25.
Bidari, Ashinta Sekar. 2014. “Kedudukan Bank Indonesia (Bi) Setelah Terbentuknya Otoritas Jasa Keuangan (Ojk).” Jurnal Hukum Ratu Adil 3.
Birindelli, G, P Ferretti, and M Savioli. 2020. “Gender Diversity in Corporate Governance and Bank Performance: Evidence from the European Banking Sector.” Journal of Banking \& Finance 115: 105–17.
Brigham, Eugene F, and Joel F Houston. 2019. Fundamentals of Financial Management. Cengage Learning.
Daidai, Fouad, and Sofia Alami. 2024. “Gender Diversity on the Board and Investment Effectiveness in the Emerging Market.” Journal of Governance and Regulation/Volume 13 (2).
Darmawan, Muhamad Wawang, Eka Sutisna, and Edi Suhara. 2023. “The Influence of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and Operational Costs of Operational Income (Bopo) On Profitability at Pt. Bank Negara Indonesia (Persero) Tbk.” International Journal of Social Science and Human Research 6 (06): 3864–70.
Farhana, Siti. 2020. “The Impact of Gender Diversity in the Boardroom on Banks Performances.” Jurnal Keuangan Dan Perbankan 24 (4): 434–48.
Financial Services Authority. 2013. “Bank Indonesia Regulation Number 15/15/PBI/2013 Concerning Minimum Reserve Requirement for Commercial Banks in Rupiah and Foreign Currency for Conventional Commercial Banks.” Bank Indonesia.
———. 2024. “Indonesia Banking Statistics,” December 2024.
Guicheldy, Abraham, and Iswandi Sukartaatmadja. 2021. “Pengaruh Capital Adequacy Ratio, Non Performing Loan, Biaya Operasional Dan Pendapatan Operasional Terhadap Pertumbuhan Laba Bank: Studi Kasus Pada Enam Bank Umum Yang Terdaftar Di Bursa Efek Indonesia.”
Hanafi, Mamduh M, and Abdul Halim. 2016. Analisis Laporan Keuangan. 5th ed. Yogyakarta: UPP STIM YKPN.
Harahap, S. 2018. Analisis Kritis Atas Laporan Keuangan. Edisi Revi. Jakarta: Rajawali Pers.
Harishaw, S Al, and N Zoghlami. 2023. “The Relationship between Non-Performing Loans and Profitability in the MENA Region Banks.” International Journal of Financial Studies 6 (3): 134–45.
Harishawi, Zainab Hamid Kati Al, and Faten Zoghlami. 2023. “The Impact of Ownership Structure on Bank Profitability and the Diversity of Products: New Evidence from Iraqi Banks.” International Journal of Professional Business Review: Int. J. Prof. Bus. Rev. 8 (5): 28.
Hasibuan, Ahmad Fauzul Hakim, Nazuwani Putri Deli, Yosi Hudiya, Dini Selasi, and Amelia Amelia. 2023. “Analisis Laporan Keuangan Syariah Dan Fungsinya Dalam Perbankan Syariah.” Ecobankers: Journal of Economy and Banking 4 (2): 146–53.
Hulu, Adyanto Kurniawan, and Indra Siswanti. 2023. “The Effect of Efficiency, Capital Adequacy and Liquidity on the Financial Performance of Commercial Banks in Indonesia with Foreign Share Ownership as Moderator.” Journal of Management and Economic Studies 5 (4): 176–95.
Jensen, M C, and W H Meckling. 1976. “Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure.” Journal of Financial Economics 3 (4): 305–60.
Kartika, N, and S Wibowo. 2022. “Pengaruh NPL Terhadap ROA Pada Sektor Perbankan Di Indonesia.” Jurnal Ekonomi Dan Bisnis 18 (2): 67–78.
Kasmir. 2016. Bank Dan Lembaga Keuangan Lainnya. Edisi Revi. Jakarta: PT. Rajagrafindo Persada.
Khairani, Rafida, Kristianus Buulolo, Mesra Juliana, and Yoseph Setiawan Zai. 2020. “Pengaruh Cash Ratio, Debt to Equity Ratio, Dan Receivable Turnover Terhadap Return on Assets Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018.” Idaarah 4 (2): 181–89.
Lestari, Hani Fitri, Yana Ernawan, and Iman Sidik Nusannas. 2022. “Pengaruh Capital Adequacy Ratio, Loan to Deposit Ratio, Non Performing Loan Terhadap Profitabilitas.” The Double Entry Journal 1 (1): 37–44.
Liem, Argenia Skolastika. 2023. “Pengaruh Diversitas Dewan Komisaris Terhadap Kinerja Perbankan Yang Terdaftar Di Bursa Efek Indonesia.” Journal of Economics and Business UBS 12 (3): 1445–59.
Mahdi, Mahdi, Ribka Sari Butar-Butar, Henky Hendrawan, Merissa Fermica Iskandar, and Imam Hanafi. 2023. “Comparative Analysis of The Performance of State-Owned and National Private Companies in The Banking Sub-Sector Using the RGEC Model.” JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi) 9 (5): 2123–28.
Nathania, D. 2022. “The Impact of Gender Diversity in the Boardroom on Banks’ Performances.” Jurnal Keuangan Dan Perbankan 24 (4): 434–48. https://doi.org/10.26905/jkdp.v24i4.4676.
Republic of Indonesia. 1992. “Law No. 7 of 1992 on Banking.”
———. 1998. “Law No. 10 of 1998 on Amendments to Law No. 7 of 1992 on Banking.”
Putra, Dewa Putu Wisnu Pramana, and Henny Rahyuda. 2021. “Pengaruh NIM, LDR, NPL, BOPO Terhadap ROA Pada Bank Umum Swasta Nasional Devisa Di Indonesia.” Udayana University.
Rahmawati, Iroh, and Budi Mulyati. 2021. “Analisis Manajemen Resiko Perbankan Dalam Meminimalisir Non Performing Finance.” Syiar Iqtishadi: Journal of Islamic Economics, Finance and Banking 5 (1): 1–21.
Reza, Oktavieni Medya, and Zaitul Zaitul. 2024. “Keberadaan Perempuan Pada Organ Corporate Governance Dan Risiko Kredit Perbank Indonesia.” AKADEMIK: Jurnal Mahasiswa Ekonomi \& Bisnis 4 (2): 920–34.
Rohmawati, Lilik. 2019. “Pengaruh Pengawas Dan Direksi Wanita Terhadap Risiko Bank Dengan Kekuasaan CEO Sebagai Variabel Pemoderasi (Studi Bank Umum Indonesia).” Syntax Literate; Jurnal Ilmiah Indonesia 4 (9): 26–42.
Rusnidita, Kartika. 2021. “Pengaruh Kualitas Aset, Likuiditas, Rentabilitas, Efisiensi Operasional Dan Leverage Terhadap Rasio Kecukupan Modal Pada Perusahaan Perbankan Di Bursa Efek Indonesia.” Sintaksis 1 (2): 10–17.
Salsabila, Hasna Fathiyah, and Taswan Taswan. 2024. “Analisis Pengaruh Kepemilikan Manajerial, Kecukupan Modal Dan Ukuran Bank Terhadap Kredit Bermasalah Di Indonesia.” Journal of Education Research 5 (3): 3536–43.
Santoso, B. 2021. “Determinan Profitabilitas Bank Badan Usaha Milik Negara Di Indonesia.” Jurnal Ilmiah Ekonomi Bisnis 26 (1).
Saputro, S, H Pradipta, and I Widodo. 2022. “Pengaruh Efisiensi Operasional Terhadap Profitabilitas Pada Bank Di Indonesia.” Jurnal Ekonomi Dan Manajemen 25 (3): 150–67.
Sbai, A, and M Ed-Dafali. 2023. “The Effect of Board Gender Diversity on Bank Risk-Taking and Performance.” Journal of Corporate Governance 18 (2): 102–17.
Setiawan, R, A B L Pratama, and Y A Prasetya. 2023. “Peran Wanita Pada Dewan Direksi, Dewan Komisaris, Dan Komite Audit Dalam Mempengaruhi Kinerja Dan Risiko Bank.” Manajemen Dan Bisnis Indonesia 17 (11): 2709–22. https://binapatria.id/index.php/MBI.
Setiawati, Ririt Iriani Sri. 2020. “Analisis Pengaruh Faktor-Faktor Fundamental Kinerja Bank Dan Makro Ekonomi Terhadap Stabilitas Perbankan Di Indonesia.” Jurnal Ilmiah Bisnis Dan Ekonomi Asia 14 (2): 123–32.
Silitonga, Ragil Noviantika, and Gusganda Suria Manda. 2022. “Pengaruh Risiko Kredit Dan Risiko Likuiditas Terhadap Kinerja Keuangan Pada Bank BUMN Periode 2015-2020.” Jurnal Maksipreneur: Manajemen, Koperasi, Dan Entrepreneurship 12 (1): 22–32.
Sukmaningrum, Dyah Ayu Sekar. 2023. “Analisa Kelayakan Nasabah Menggunakan Metode Prinsip 5C Dalam Pembiayaan KPR.” JEMeS-Jurnal Ekonomi Manajemen Dan Sosial 6 (2): 32–42.
Sunaryo, Deni. 2020. “The Effect Of Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Non-Performing Loan (NPL), and Loan To Deposit Ratio (LDR) Against Return On Asset (ROA) In General Banks In Southeast Asia.” Ilomata International Journal of Management, 1 No 4.
Sutisna, E, Y Ameliana, and E Sutisman. 2023. “Strategi Penyelesaian Kredit Macet Dan Dampak Terhadap Kinerja Keuangan Pada PT Bank BPD Papua Jayapura.” In Seminar Nasional Forum Manajemen Indonesia 2023 Papua, 1:461–70.
Suwono, Suwono. 2023. “Dampak Profitabilitas Perusahaan Dan Leverage Keuangan Perusahaan Terhadap Kinerja Keuangan Umkm Batik Di Barlingmascakeb.” SEIKO: Journal of Management \& Business 6 (2).
Tristanto, Triyono Adi, and Medy Desma Fatwara. 2021. “Pengaruh Kinerja Keberlanjutan Terhadap Profitabilitas Perusahaan Badan Usaha Milik Negara (Klaster Industri Jasa Keuangan).” Mediastima 27 (2): 140–52.
Varouchas, Evangelos G, Stavros E Arvanitis, George M Agiomirgianakis, and George Sfakianakis. 2023. “Board Gender Diversity and Financial Performance of US Banks: Evidence from Quantile Regression.” Theoretical Economics Letters 13 (7): 1737–56.
Wagana, Duncan M, and Joyce D Nzulwa. 2017. “Corporate Governance, Board Gender Diversity and Corporate Performance: A Critical Review of Literature.”
Winantisan, Richarda Noviaty Nathasya. 2024. “Pengaruh Keberagaman Usia Dan Gender Pada Dewan Komisaris Dan Direksi Terhadap Kinerja Keuangan Perbankan Di Indonesia Periode 2018-2022.” Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi 12 (01): 1–12.
Yusiratasi, Oktobria. 2022. “Analisis Pencegahan Dan Penyelesaian Kredit Macet Pada Bank Rakyat Indonesia Cabang Palangka Raya Berdasarkan Perspektif Teori Keagenan.” Jurnal Ekonomi Integra 12 (2): 340–55.
Published
2025-11-17
How to Cite
Indrihartini, T. and Lutfi, L. (2025) “THE INFLUENCE OF RISK AND OPERATIONAL EFFICIENCY ON PROFITABILITY: THE MODERATING ROLE OF FEMALE BOARD COMPOSITION IN REGIONAL DEVELOPMENT BANK”, Dinamika Akuntansi Keuangan dan Perbankan, 14(2), pp. 73-91. doi: 10.35315/dakp.v14i2.10264.
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