Pengaruh Income Diversification Terhadap Kinerja Bank Komersial yang Terdaftar di Bei
Abstract
Penelitian ini dilakukan untuk menganalisis pengaruh diversifikasi pendapatan terhadap kinerja bank komersial yang terdaftar di BEI. Sampel yang digunakan merupakan 37 perusahaan perbankan komersial yang terdaftar di BEI pada periode penelitian 2018-2022. Penelitian ini menggunakan tiga jenis variabel, variabel dependen yang digunakan adalah kinerja bank yang diukur menggunakan tingkat pengembalian aset dan tingkat pengembalian ekuitas. Variabel independen yang digunakan yaitu diversifikasi pendapatan dan penelitian ini menggunakan variabel kontrol yaitu ukuran bank, struktur modal, tingkat pertumbuhan aset, ukuran kredit, ketentuan pinjaman, deposito, efisiensi manajemen, tingkat pertumbuhan ekonomi dan tingkat inflasi. Hasil penelitian menunjukkan bahwa diversifikasi pendapatan tidak berpengaruh terhadap kinerja bank. Variabel kontrol ukuran bank berpengaruh positif terhadap kinerja bank diukur dengan tingkat pengembalian ekuitas, variabel ketentuan pinjaman dan efisiensi manajemen berpengaruh negatif terhadap kinerja bank. Hasil penelitian diharapkan dapat memberikan implikasi bagi manajer perbankan untuk memperhatikan hasil terkait pengaruh ketentuan pinjaman dan efisiensi manajemen terhadap kinerja bank dan sebagai referensi bagi investor untuk dapat mempertimbangkan variabel-variabel tersebut dalam mengambil keputusan investasi.
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