Published: 2026-02-01

Pengaruh Risiko Likuiditas dan Risiko Kredit terhadap Kinerja Keuangan pada Bank Digital Periode 2020-2024

DOI: 10.35870/jemsi.v12i1.5904

Indri Iswardhani, Muhammad Rijal Alim Rahmat, Nur Fadilah Ayu Sandira, Nulthazam Sarah, Sri Astuti Nasir
  • Indri Iswardhani: Universitas Negeri Makassar
  • Muhammad Rijal Alim Rahmat: Universitas Negeri Makassar
  • Nur Fadilah Ayu Sandira: Universitas Negeri Makassar
  • Nulthazam Sarah: Universitas Negeri Makassar
  • Sri Astuti Nasir: Universitas Negeri Makassar
Front Cover JEMSI Volume 12 Nomor 1 Februari 2026
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Abstract

This study aims to analyze the influence of liquidity risk and credit risk on the financial performance of digital banks listed on the Indonesia Stock Exchange for the 2020-2024 period. The research employs an explanatory quantitative approach with a sample of four digital banks selected through purposive sampling. Data were analyzed using multiple linear regression with independent variables Loan to Deposit Ratio (LDR) for liquidity risk and Non-Performing Loan (NPL) for credit risk, and the dependent variable Return on Assets (ROA) for financial performance.The results show that simultaneously, LDR and NPL have a significant effect on ROA. Partially, LDR proves to have a positive and significant effect on ROA, while NPL does not show a significant effect. These findings indicate that liquidity management plays a more critical role in determining the financial performance of digital banks compared to credit risk. This study recommends that digital bank management focus on optimizing liquidity management to improve profitability, while still paying attention to the potential impact of credit risk in the long term.

Keywords

Liquidity Risk; Credit Risk; Financial Performance; Risk Management; Digital Banks

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How to Cite

Iswardhani, I., Rahmat, M. R. A., Sandira, N. F. A., Sarah, N., & Nasir, S. A. (2026). Pengaruh Risiko Likuiditas dan Risiko Kredit terhadap Kinerja Keuangan pada Bank Digital Periode 2020-2024. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 12(1), 662-670. https://doi.org/10.35870/jemsi.v12i1.5904
Article Information

This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 12 No. 1 (2026)

  • Section: Articles

  • Published: 2026-02-01

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Author Biographies
Indri Iswardhani, Universitas Negeri Makassar
Google Scholar ResearchGate ORCID

Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar, Jl. A.P. Pettarani, Makassar, Sulawesi Selatan, Indonesia.

Muhammad Rijal Alim Rahmat, Universitas Negeri Makassar
Google Scholar ResearchGate ORCID

Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar, Jl. A.P. Pettarani, Makassar, Sulawesi Selatan, Indonesia.

Nur Fadilah Ayu Sandira, Universitas Negeri Makassar
Google Scholar ResearchGate ORCID

Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar, Jl. A.P. Pettarani, Makassar, Sulawesi Selatan, Indonesia.

Nulthazam Sarah, Universitas Negeri Makassar
Google Scholar ResearchGate ORCID

Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar, Jl. A.P. Pettarani, Makassar, Sulawesi Selatan, Indonesia.

Sri Astuti Nasir, Universitas Negeri Makassar
Google Scholar ResearchGate ORCID

Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar, Jl. A.P. Pettarani, Makassar, Sulawesi Selatan, Indonesia.

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