PENGARUH RISIKO USAHA TERHADAP PROFITABILITAS DENGAN KOMISARIS WANITA SEBAGAI VARIABEL MODERASI PADA BANK PERKREDITAN RAKYAT

BERLIANTINA, F OEPIT (2025) PENGARUH RISIKO USAHA TERHADAP PROFITABILITAS DENGAN KOMISARIS WANITA SEBAGAI VARIABEL MODERASI PADA BANK PERKREDITAN RAKYAT. Masters thesis, Universitas Hayam Wuruk Perbanas.

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Abstract

This study examines the influence of business risks on profitability with the moderating role of female commissioners in Indonesian rural banks (Bank Perkreditan Rakyat, BPR). The analysis focuses on credit risk, measured by Non-Performing Loans (NPL); liquidity risk, measured by the Cash Ratio (CR); and operational risk, measured by the Operating Expenses to Operating Income ratio (BOPO). Profitability is proxied by Return on Assets (ROA). Using panel data from 30 conventional BPRs in Malang Raya for the 2019–2023 period (150 observations), the study applies panel regression with moderation testing. Results indicate that credit risk and operational risk significantly reduce profitability, while liquidity risk has no significant effect. Female commissioners moderate these relationships by slightly reducing the adverse effect of credit risk and weakening the influence of operational risk. These findings highlight the strategic role of female commissioners as risk mitigators rather than direct enhancers of profitability. The study contributes theoretically by integrating gender diversity into governance and risk management literature. Practically, it suggests strengthening female representation in boards to improve risk oversight and long-term sustainability. Keywords: Credit Risk, Liquidity Risk, Operational Risk, Profitability, Female Commissioner, Rural Banks.

Item Type: Thesis (Masters)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 650 - MANAGEMENT & AUXILIARY SERVICES
Divisions: Magister of Management
Depositing User: F. OEPIT BERLIANTINA
Date Deposited: 17 Sep 2025 09:22
Last Modified: 17 Sep 2025 09:22
URI: http://eprints.perbanas.ac.id/id/eprint/13758

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