Risk Management and Financial Performance: An Empirical Analysis of Profitability in Islamic Rural Banks
DOI:
https://doi.org/10.33830/elqish.v5i2.13313.2025Keywords:
Return on Asset, Financing Risk, Liquidity Risk, Operational RiskAbstract
This study examines the profitability of Sharia Rural Bank (BPRS) Carana Kiat Andalas Bukittinggi, focusing on the influence of Financing Risk (NPF), Liquidity Risk (FDR), and Operational Risk (BOPO). These three factors together can significantly explain the bank's profitability. According to Multifactor Theory, the combination of financing risk, liquidity risk, and operational costs collectively impacts bank profitability as they reflect overall financial performance. High financing risk, if not properly managed, can reduce bank income due to substantial financing loss provisions. Liquidity risk affects the bank's ability to meet its obligations, while high operational costs can burden the bank, ultimately diminishing profits. The research method employed is quantitative, utilizing secondary data sourced from the Quarterly Publication Financial Report of BPRS Carana Kiat Andalas. Secondary data refers to research data that is obtained indirectly through intermediary sources. The results of this study show that financing risk (X1) does not significantly affect profitability, while liquidity risk (X2) has a positive and significant effect on profitability. Additionally, operational costs and operating income (X3), measured by BOPO, do not significantly influence profitability. However, when considered together, financing risk, liquidity risk, and operational financing and operating income are able to explain the profitability variable. The author is aware that there are still many shortcomings in writing this thesis if there is anything wrong, the author apologizes profusely.
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