DETERMINANTS OF BANKING INDUSTRY PROFITABILITY: AN EMPIRICAL RESEARCH OF INDONESIA FINANCIAL INSTITUTIONS
DOI:
https://doi.org/10.24034/j25485024.y2021.v5.i2.4666Keywords:
lembaga keuangan, rasio keuangan, rasio profitabilitasAbstract
ABSTRAK
Penelitian ini bertujuan untuk mempelajari determinan profitabilitas perbankan di Indonesia. Penelitian difokuskan pada 19 bank yang dikategorikan sebagai bank book 3 dan 4 sesuai ketentuan bank sentral. Tujuh rasio keuangan utama, yaitu dampak pemegang saham (bank swasta versus bank milik negara), dan status dampak bank (bank milik lokal versus bank milik asing) dianalisis sebagai penentu profitabilitas bank. Kami menggunakan data panel seimbang dan menguji statistik model dengan pooled least square, model efek tetap, atau model efek acak dengan menggunakan program E-views. Sampelnya adalah 19 bank yang mempublikasikan laporan tahunannya dari tahun 2016-2018. Hasil empiris menunjukkan bahwa determinan utama profitabilitas perbankan adalah kredit macet. Pinjaman bermasalah yang lebih tinggi akan membutuhkan persyaratan cadangan yang lebih tinggi. Persyaratan cadangan yang lebih tinggi akan berdampak pada profitabilitas bank. Selain itu, penentu utama pengembalian ekuitas adalah status kepemilikan bank (kepemilikan lokal versus kepemilikan asing). Pemegang saham lokal menunjukkan lebih banyak dukungan untuk profitabilitas perbankan daripada pemegang saham asing. Variabel signifikan kurang dari 1%, dan hanya status pengaruh bank terhadap return on equity yang signifikan pada kurang dari 10%.
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