The Effect of Liquidity Risk, Financing Risk, and Operational Risk toward Indonesian Sharia Bank’s Financing with Bank Size as a Moderating Variable

Dea Prastica Alsyahrin, Apriani Dorkas Rambu Atahau, Robiyanto Robiyanto


Islamic banking is growing rapidly in Indonesia, so it needs to be done a lot of studies on sharia banking especially about the influence of risks to sharia financing. The purpose of this study is to analyze of the influence of liquidity risk, financing risk, and operational risk with bank size as moderating variable. This research uses financial statement of Sharia Commercial Bank for 2012-2016 period. By using purposive sampling method, 12 Sharia Commercial Bank were chosen as samples in this study. The data use in this study is panel data. Those data was collected from Sharia Commercial Bank’s website. Data analyzed by using moderated regression analysis. The result shows that liquidity risk, financing risk, and operational risk significantly influenced the financing of Indonesian sharia banking with bank size as it’s moderating variable.


Sharia Bank’s Financing; Liquidity Risk; Financing Risk; Operational Risk; Bank Size

Full Text:



Abdullah, M, S. Shahida, and A. G. Ismail. 2011. "Operational risk in islamic banks: Examination of issues "Qualitative Research in Financial Markets"." Emerald Group Publishing:Limited 3 (2): 131-152.

Abedifar, Pejman, Shahid Ebrahim, Philip Molyneux, and Amine Tarazi. 2013. "Islamic Banking and Finance: Recent Empirical Literature and Directions for Future Research " Working Paper.

Ahmed, N. , M. F. Akhtar, and M. Usman. 2011. "Management Practices and Islamic Banks: An Empirical Investigation from Pakistan." Interdisciplinary Journal of Research in Business no. 1 (6):50-57.

Al-Tamimi, H. A., and F. M. Al-Mazrooei. 2007. "Banks risk management: a comparison study of UAE national and foreign banks." The Journal of Risk Finance 8 (4): 394-409.

Antonio, Muhammad Syafi'i. 2001. "Bank Syariah: Dari Teori ke Praktik." Gema Insani Press, Jakarta.

Arifin, N., S. Archer, and R. Karim. 2009. "Risk in Islamic banks: Evidence from empirical research " Journal of Banking Regulation no. 10 (2): 153-163.

Bauer, W., and M. Ryser. 2004. "Risk Management Strategies for Bank." Journal of Banking and Finance:28: 331-352.

Diallo, Ousmane , Tettet Fitrijanti, and Nanny Dwi Tanzil. 2015a. "Analysis of The Influence of Liquidity, Credit and Operational Risk, in Indonesia Islamic Bank's Financing for The Period 2007-2013." Gajah Mada International Journal of Business no. Vol. 17:No. 3.

Diallo, Ousmane., Tettet Fitrijanti, Nanny Dwi Tanzil. 2015b. "Analysis of The Influence of Liquidity, Credit and Operational Risk, in Indonesia Islamic Bank's Financing for The Period 2007-2013." Gajah Mada International Journal of Business no. 17:3.

Ernayani, Rihfenti, Robiyanto Robiyanto, and Sudjinan Sudjinan. 2017. "Factors Influencing Profit Distribution Management of Sharia Commercial Banks in Indonesia." Journal of Economics, Business & Accountancy Ventura no. 20 (2). doi: 10.14414/jebav.v20i2.1055.

Idris, A. R., F. F. A. H. Asari, N. A. A. Taufik, N. J. Salim, R. Mustaffa, and K. Jusoff. 2011. "Determinants of Islamic Banking Instutions' Profitability in Malaysia." World Applied Sciences Journal 12 (Special Issue on Bolstering Economic Sustainability: 1-7.

Iqbal, Anjum. 2012. "Liquidity Risk Management: A Comparative Study Between Conventional and Islamic Bank of Pakistan." Global Journal of Management and Business Research 12 (5):54-64.

Khan, T. 2003. "Credit Risk Management: A Framework For Islamic Banking." Paper Presented at The Islamic Banking: Risk Management, Regulation and Supervision." Jakarta, Indonesia.

Kolari W., Peter S. Rose and James. 1995. "Financial Institution: Understanding and Managing Financial Services " Richard D. Irwin.

McNeil, A. J., R. Frey, and P. Embrechts. 2005. "Quantitative Risk Management: Concepts, Techniques and Tools." Princeton: Princeton University Press.

Patrick, P. A. 2007. "The Determinants of Organizational Innovativeness: The Adoption of GASB 34 in Pennsylvania Local Government. Disertasi." The Graduate School of Public Affairs The Pennsylvania State University.

Ray, D., and E. Cashman. 1999. "Operational Risks, Bidding Strategies and Information Policies in Restructured Power Markets." Decision Support Systems:24 (3-4): 175–182.

Shahid, M. A., and Z. Abbas. 2012. "Financial Stability of Islamic Banking in Pakistan: An Empirical Study." African Journal of Business Management:6 (10): 3706-3714.

Siddiqui, A. 2008. "Financial contracts, risk and performance of islamic banking. Managerial Finance." Emerald Group Publishing, Limited:34 (10): 680-694.



  • There are currently no refbacks.

Copyright (c) 2018 Journal of Economics, Business & Accountancy Ventura

Abstracting & Indexing


Hasil gambar untuk ccbyncsa

Copyright @ 2010 Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE)