Analisis Implikasi Capital Scructure, Operating Efficient dan Non-interest Income Terhadap Profitabilitas Bank

Michael Jordy; Susy Muchtar

doi:10.26623/slsi.v23i1.9600

Analisis Implikasi Capital Scructure, Operating Efficient dan Non-interest Income Terhadap Profitabilitas Bank

Michael Jordy, Susy Muchtar

Abstract

Penelitian ini bertujuan untuk mengevaluasi pengaruh Struktur Modal, Efisiensi Operasional, dan Pendapatan Non-Bunga terhadap profitabilitas bank konvensional yang terdaftar di Bursa Efek Indonesia selama periode 2018-2022. Menggunakan metode regresi data panel, penelitian ini melibatkan 32 bank sebagai sampel. Variabel independen yang dianalisis mencakup Leverage Ratio, Ukuran Bank (Size), Non-interest Income Ratio, Operating Efficiency, dan Capital Ratio, sedangkan variabel dependen adalah profitabilitas. Berdasarkan hasil regresi data panel, ditemukan bahwa Leverage Ratio dan Ukuran Bank tidak memiliki pengaruh signifikan terhadap profitabilitas bank dalam sampel. Namun, Non-interest Income Ratio dan Capital Ratio menunjukkan pengaruh positif dan signifikan terhadap profitabilitas, yang mengindikasikan bahwa pendapatan non-bunga dan rasio modal yang lebih tinggi dapat meningkatkan profitabilitas bank. Sebaliknya, Efisiensi Operasional (Operating Efficiency) memiliki dampak negatif dan signifikan, yang menunjukkan bahwa semakin tinggi biaya operasional relatif terhadap pendapatan, semakin rendah tingkat profitabilitas bank. Hasil ini memberikan wawasan penting tentang faktor-faktor yang mempengaruhi kinerja keuangan bank konvensional di Indonesia selama periode studi. Penelitian ini memperkaya pemahaman tentang elemen-elemen yang berpengaruh terhadap profitabilitas bank di Indonesia, memberikan panduan bagi manajemen bank, regulator, dan peneliti mengenai dampak struktur modal, efisiensi, dan pendapatan non-bunga terhadap kinerja bank. Di samping itu, penelitian ini membuka peluang untuk studi lebih lanjut dalam konteks pasar keuangan Indonesia yang terus berkembang, sehingga semakin banyak faktor yang dapat dianalisis untuk memahami profitabilitas perbankan konvensional di Indonesia.

Keywords

Leverage Ratio, Size, Non-interest Income Ratio, Operating Efficiency, Capital Ratio, dan Profitability

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DOI: http://dx.doi.org/10.26623/slsi.v23i1.9600