PENGARUH KINERJA KEUANGAN TERHADAP FINANCIAL DISTRESS MELALUI EFISIENSI DAN RISIKO (STUDI EMPIRIS PADA BANK UMUM SYARIAH DI INDONESIA)

This study aims to analyze the effect of financial performance on financial distress and efficiency, financial distress on efficiency, and financial ratios on  financial distress through efficiency. The study was conducted on 13 banks which are the testing technique using the path analysis approach. This study proves that CAR, ROA, ROE, and BOPO have an effect on financial distress, while FDR has no effect on financial distress. ROA, FDR, and BOPO have an effect on efficiency, while CAR and ROE have no effect on efficiency and financial distress has an effect on efficiency, and financial distress uniquely plays a role in mediating the efficiency factor.