relation: https://digilib.uin-suka.ac.id/id/eprint/64645/ title: PENGARUH RISIKO TERHADAP KINERJA KEUANGAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI PADA PERBANKAN SYARIAH DI INDONESIA creator: Athiya Aisyina Mahmudah, NIM.: 20108040018 subject: Akuntansi Syari'ah description: This study aims to analyze the effect of risk on the financial performance of Islamic banking with corporate governance as the moderating variable. The independent variables used in this study are credit risk measured by the NPF (Non Performing Financing) ratio and operational risk measured by the BOPO (Operating Costs to Operating Income) ratio, while the dependent variable used financial performance measured by ROA (Return on Asset). In this study, the moderating variable used is corporate governance as measured by the self-assessment composite score. The regression model used is panel data regression analysis and moderation regression analysis. The sampling technique used purposive sampling method with 26 Islamic banks selected as research samples and 112 observations of unbalanced panel data. The results of this study indicate that credit risk as measured by NPF has no effect on financial performance. However, operational risk as measured by BOPO has a negative and significant effect on financial performance. Moreover, corporate governance as measured by the self-assessment composite score has not been able to moderate the relationship between NPF and BOPO on financial performance. date: 2024-02-05 type: Thesis type: NonPeerReviewed format: text language: id identifier: https://digilib.uin-suka.ac.id/id/eprint/64645/1/20108040018_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf format: text language: id identifier: https://digilib.uin-suka.ac.id/id/eprint/64645/2/20108040018_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf identifier: Athiya Aisyina Mahmudah, NIM.: 20108040018 (2024) PENGARUH RISIKO TERHADAP KINERJA KEUANGAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI PADA PERBANKAN SYARIAH DI INDONESIA. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.