Credit Risk, Operational Efficiency and Profitability of Banks With Gender of Female Directors as Moderation Variables

Research Aim: The main focus of the study was to observe the influence of credit risk, operational efficiency, credit disbursement and Bank Size on profitability, taking into account the gender of female directors as a variable of moderation of operational efficiency. Design/Methods/Approach: The data used is secondary data from the OJK and the websites of the banks that are the samples of the study. The research period uses semester data from 2019 to 2023. The sample used is 21 BPRs in Malang Raya. Research Finding: Based on the results of statistical tests, the conclusion of this study is that Credit Risk, Operational Efficiency, and Bank Size have a significant negative effect on profitability, while Credit Distribution has a significant positive effect on profitability. The Gender of Female Directors significantly weakens the relationship between operational efficiency and profitability in Regional Banks in the Malang Raya area for the period 2019-2023. Theoretical Contribution/Originality: This research is expected to contribute to the development of management science related to the factors influencing bank profitability, specifically rural banks. Practitioner/Policy Implication : This research is expected to provide input for examining the factors that influence the profitability of rural banks, so that banks can conduct evaluations to improve profits and company value. Research Limitation: This research analyzes the internal factors of BPR in the Malang Raya area without considering the external variables of the bank.