Pengaruh Risiko Operasional terhadap Kinerja Keuangan Bank Syariah

Abstract

Operational risk is one of the primary risks faced by both conventional and Islamic banks, which can negatively affect financial performance, such as decreasing profitability, increasing operational costs, and reducing efficiency. This study aims to analyze the impact of operational risk on the financial performance of Islamic banks using a quantitative approach with a survey design. The research sample consists of 100 Islamic banks listed by the Financial Services Authority (OJK) in 2023. The study's results indicate that operational risk has a negative impact on the financial performance of Islamic banks, meaning that the higher the operational risk, the lower the financial performance. The regression coefficient value for the operational risk variable is 7.740, indicating that a 1% increase in operational risk will decrease financial performance by 7.740%.