Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi

Vol. 25 No. 1 (2025): Musytari: Neraca Manajemen, Akuntasi, dan Ekonomi, ISSN 3025-9495
Articles

PENGARUH GOOD CORPORATE GOVERNANCE (GCG), RISIKO OPERASIONAL, RISIKO KREDIT DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN PT BANK RAKYAT INDONESIA (PERSERO) TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2020-2024

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  • Febby Gunawan,
  • Gustaf Naufan Febrianto
Febby Gunawan
Individu

Published 2025-12-23

Keywords

  • Good Corporate Governance, Profitabilitas, Efisiensi Operasional, Kinerja Keuangan, Transportasi dan Logistik,
  • Profitabilitas, Likuiditas, Struktur Modal, Kinerja Keuangan, Perbankan.,
  • Kebijakan Moneter, Kebijakan Makroprudensial, Risiko Kredit, NPL, Bank Swasta

How to Cite

PENGARUH GOOD CORPORATE GOVERNANCE (GCG), RISIKO OPERASIONAL, RISIKO KREDIT DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN PT BANK RAKYAT INDONESIA (PERSERO) TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2020-2024. (2025). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 25(1), 4671-4680. https://cibjournal.com/index.php/musytari/article/view/4540

Abstract

This study aims to analyze the effect of Good Corporate Governance(GCG), Operational Risk, Credit Risk, and Liquidity on Financial Performance at PT Bank Rakyat Indonesia Tbk (BRI). This research uses a quantitative approach with secondary data obtained from the company's financial statements and annual reports, with a sample of 60 observations. The analysis method used is multiple linear regression through classical assumption tests, t-tests, F-tests, and the coefficient of determination (R²). The results of the study show that Good Corporate Governance has a positive and significant effect on financial performance. Operational risk also has a positive and significant effect, which means that operational efficiency can improve the company's financial performance. Credit risk has a positive and significant effect, indicating that the better the management of problematic credits, the higher the bank's profitability. Meanwhile, liquidity has a negative and significant effect on financial performance, indicating that an excessively high level of liquidity will reduce the bank's ability to generate profits because funds are not optimally allocated into productive assets. At the same time, these four variables have a significant impact on performance. Keywords: Good Corporate Governance, Operational Risk, Credit

Risk, Liquidity, Financial Performance.

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References

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