PENGARUH RISIKO KEUANGAN TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH DI INDONESIA PERIODE 2015-2019

Financial performance is the most important factor used as a benchmark for the success of a company. The success of financial performance indicates that the company is able to face various existing risks. This study aims to determine the effect of financial risk on financial performance. The population in this study is Islamic Commercial Banks (BUS) registered with the Financial Services Authority (OJK) in 2015-2019, while the sample of this study was selected using the purposive sampling method and obtained 12 Islamic Commercial Banks. This research data uses secondary data obtained from the websites of each bank and OJK. This study uses E-Views version 9 with data analysis techniques using panel data regression. The results showed that operational risk (BOPO) had a t negative effect on financial performance (ROA), market risk (NOM) had a positive effect on financial performance (ROA) but credit risk (NPF), liquidity risk (FDR) and solvency risk (DAR) has no effect on financial performance (ROA)