PRAKTIK MANAJEMEN RISIKO BANK UMUM KONVENSIONAL DAN BANK UMUM SYARIAH (Studi Empiris pada Pegawai Bank Umum yang Menempati Posisi di Bidang Akuntansi Manajemen di Kota Semarang)
Abstract: This study aims to
examine the factors that influence the risk management practices and differences of risk management practice
between Conventional and Islamic Banks. There are several indicators that are
used, level of understanding risk and risk management, risk identification,
analysis and risk assessment, risk monitoring, risk management practice and
credit risk assessment.
This study was conducted by questionnaire survey of bank employees who
occupy positions in the field of management accounting in the banks of Semarang
city. The sampling method used in this study is simple random sampling, with a
minimum sample size of 30 respondents. The statistical methods used to test the
hypothesis is regression analysis and independent sample T-test.
The results showed that the analysis and risk assessment and monitoring
risks significant effect on risk management practice, while the level of
understanding risk and risk management, risk identification and credit risk
assessment is not significant effect on risk management practice. In addition
the results of the study also showed no significant differences between
Conventional and Islamic Banks in the level of understanding risk and risk
management, risk identification, analysis and risk assessment, risk monitoring,
risk management practice and credit risk assessment. Other findings obtained in
this study is that reputation risk being the most important risk for
conventional bank, while legal risks becoming the most important risk in
Islamic Banks. In this study there are some limitations and shortcomings,
namely, the difficulty of ensuring questionnaires which filled out by
respondents according to respondents survey, so that the necessary repairs to
the questionnaire used in this study by adding a control order respondents to
fill out all the required data.
Penulis: Muhammad Aritama
Juniarto, Andri Prastiwi
Kode Jurnal: jpakuntansidd141056
