Alfahruli, Iqbal (2026) Pengaruh Inefisiensi Operasional dan Profitabilitas terhadap Risiko Kredit Bank Pembangunan Daerah di Indonesia: Moderasi Komisaris Independen. Masters thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
This study investigates the effects of operational inefficiency and profitability on credit risk, with independent commissioners serving as a moderating variable in Indonesian Regional Development Banks (RDBs). A quantitative approach was employed using panel data from 23 conventional RDBs during 2018–2024, comprising 161 observations. Panel data regression was performed using the Random Effects Model (REM) as the selected estimation method. Credit risk was measured by the Non-Performing Loan (NPL) ratio, operational inefficiency by the Operating Expenses to Operating Income (OEOI) ratio, profitability by Return on Equity (ROE), and independent commissioners by their number on the board. The results indicate that operational inefficiency positively and significantly affects credit risk, whereas profitability and independent commissioners have negative and significant effects. However, independent commissioners do not significantly moderate the relationships between operational inefficiency and credit risk or between profitability and credit risk. These findings suggest that independent commissioners contribute directly to credit risk mitigation rather than functioning as a moderating mechanism. The study emphasizes the importance of improving operational efficiency, maintaining profitability, and strengthening independent board oversight to support loan quality and financial stability in RDBs. Keywords: Operational Inefficiency, Profitability, Credit Risk, Independent Commissioners, Regional Development Banks.
| Item Type: | Thesis (Masters) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 658 - GENERAL MANAGEMENT > 658.15 - FINANCIAL MANAGEMENT |
| Divisions: | Magister of Management |
| Depositing User: | IQBAL ALFAHRULI |
| Date Deposited: | 19 Oct 2026 02:18 |
| Last Modified: | 19 Oct 2026 02:18 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/14543 |
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