BAB V PENUTUP
5.2 Saran
Berdasarkan hasil penelitian dan kesimpulan, maka peneliti memberi saran sebagai berikut:
1. Bagi Bank Umum Syariah untuk lebih memperhatikan tingkat pengungkapan risiko dan kriteria dari anggota komite risiko dalam hal meningkatkan kinerja keuangan Bank tersebut, sehingga investor akan tau apa saja risiko yang akan terjadi kedepannya mengenai perusahaan tersebut.
2. Bagi Masyarakat, Penelitian ini dapat digunakan oleh masyarakat sebagai acuan ketika ingin melakukan investasi khususnya pada tingkat pengungkapan risiko Bank tersebut karena agar dapat mengetahui bagaimana peningkatan kinerja keuangannya, karena pengungkapan risiko berpengaruh positif secara signifikan terhadap kinerja keuangan(ROA).
3. Bagi Penelitian Selanjutnya Perlu diadakan penelitian selanjutnya untuk menyempurnakan penelitian ini dengan memperpanjang waktu periode penelitian serta menambahkan variabel lain untuk mengetahui faktor apa saja yang dapat mempengaruhi kinerja keuangan suatu perusahaan secara signifikan.
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LAMPIRAN
Kode Tahun ROA Risk
Dislosure Independence Qualifications Size
ACEHS 2018 0,87 2,48 0 1 1,10
ACEHS 2019 0,85 2,48 0 0 1,10
ACEHS 2020 0,55 2,48 0 0 1,10
BCAS 2018 0,18 2,56 0 1 1,10
BCAS 2019 0,18 2,56 1 1 1,39
BCAS 2020 0,10 2,48 1 1 1,39
BJBS 2018 -0,62 2,56 1 0 1,61
BJBS 2019 -0,51 2,56 1 0 1,61
BJBS 2020 -0,89 2,56 1 0 1,61
MEGAS 2018 -0,07 2,30 0 1 1,10
MEGAS 2019 -0,12 2,48 0 1 1,10
MEGAS 2020 0,55 2,48 0 1 1,10
BMI 2018 -2,53 2,56 1 1 1,61
BMI 2019 -3,00 2,56 1 1 1,61
BMI 2020 -3,51 2,56 1 1 1,61
BNIS 2018 0,35 2,40 1 1 1,39
BNIS 2019 0,60 2,40 1 1 1,95
BNIS 2020 0,29 2,40 1 1 1,79
BPDS 2018 -1,35 2,40 0 1 1,10
BPDS 2019 -1,39 2,40 0 1 1,10
BPDS 2020 -2,81 2,40 0 1 1,10
NTBS 2018 0,65 2,56 1 0 1,61
NTBS 2019 0,94 2,56 1 0 1,39
NTBS 2020 0,55 2,56 1 0 1,61
BRIS 2018 -0,84 2,40 1 1 1,39
BRIS 2019 -1,17 2,48 1 1 1,79
BRIS 2020 -0,21 2,40 1 1 1,79
BSB 2018 -3,91 2,48 1 1 0,69
BSB 2019 -3,22 2,48 1 1 1,39
BSB 2020 -3,22 2,40 1 1 1,39
BSM 2018 -0,13 2,64 1 1 1,95
BSM 2019 0,52 2,64 1 1 2,08
BSM 2020 0,52 2,64 1 1 2,30
BTPNS 2018 2,52 2,56 1 1 1,61
BTPNS 2019 2,61 2,56 1 1 1,61
BTPNS 2020 1,97 2,56 1 1 1,39
BVIS 2018 -1,14 2,20 0 0 1,10
BVIS 2019 -3,00 2,20 0 0 1,10
BVIS 2020 -1,83 2,20 1 0 1,10
Lampiran 2. Hasil Regresi Data Panel Common Effect Model (CEM)
Dependent Variable: ROA Method: Panel Least Square Date: 01/05/23 Time: 08:53 Sample: 2018 2020 Periods included: 3
Cross-sections included: 13
Total panel (balanced) observations: 39
Variable Coefficient Std. Error t-Statistic Prob.
C -7.991451 3.112449 -2.567577 0.0148
RISK_DISCLOSURE 2.701962 1.329684 2.032033 0.0500 INDEPENDENCE -0.826808 0.481774 -1.716173 0.0952 QUALIFICATIONS -0.163196 0.311795 -0.523409 0.6041
SIZE 1.080642 0.538671 2.006126 0.0529
R-squared 0.280634 Mean dependent var -0.559975 Adjusted R-squared 0.196002 S.D. dependent var 1.609435 S.E. of regression 1.480365 Sum squared resid 74.51031 F-statistic 3.315954 Durbin-Watson stat 0.554787 Prob(F-statistic) 0.021349
Dependent Variable: ROA Method: Panel Least Squares Date: 01/05/23 Time: 09:07 Sample: 2018 2020 Periods included: 3
Cross-sections included: 13
Total panel (balanced) observations: 39
Variable Coefficient Std. Error t-Statistic Prob.
C -4.358428 0.647158 -6.734723 0.0000
RISK_DISCLOSURE 1.105447 0.250872 4.406418 0.0002 INDEPENDENCE -0.206589 0.191314 -1.079844 0.2919 QUALIFICATIONS 0.214347 0.224002 0.956899 0.3490 SIZE 0.758977 0.208968 3.632025 0.0015
Effects Specification Cross-section fixed (dummy variables)
R-squared 0.894199 Mean dependent var -0.260562 Adjusted R-squared 0.889981 S.D. dependent var 4.407195 S.E. of regression 0.441409 Sum squared resid 4.286530 F-statistic 235.6710 Durbin-Watson stat 3.108730 Prob(F-statistic) 0.000000
Lampiran 4. Hasil Regresi Data Panel Random Effect Model (REM)
Dependent Variable: ROA
Method: Panel EGLS (Cross-section random effects) Date: 01/05/23 Time: 09:16
Sample: 2018 2020 Periods included: 3
Cross-sections included: 13
Total panel (balanced) observations: 39
Swamy and Arora estimator of component variances
Variable Coefficient Std. Error t-Statistic Prob.
C -3.661264 2.507371 -1.460201 0.1534
RISK_DISCLOSURE 0.815458 0.951815 0.856740 0.3976 INDEPENDENCE -0.038498 0.401504 -0.095885 0.9242 QUALIFICATIONS 0.092451 0.521381 0.177319 0.8603
SIZE 0.752418 0.528102 1.424757 0.1633
Effects Specification
S.D. Rho
Cross-section random 1.800885 0.9350
Idiosyncratic random 0.474782 0.0650
Weighted Statistics
R-squared 0.089500 Mean dependent var -0.079700 Adjusted R-squared -0.017618 S.D. dependent var 0.451272 S.E. of regression 0.455230 Sum squared resid 7.045955 F-statistic 0.835529 Durbin-Watson stat 2.108681 Prob(F-statistic) 0.512175
Unweighted Statistics
R-squared 0.067996 Mean dependent var -0.529643 Sum squared resid 96.46572 Durbin-Watson stat 0.154020