FAKTOR PENENTU DIVERSIFIKASI PENDAPATAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
(1) Universitas Trisakti
(2) Universitas Trisakti Jakarta
(3) Universitas Trisakti Jakarta
(4) Universitas Trisakti Jakarta
(5) Universitas Trisakti Jakarta
(*) Corresponding Author
Abstract
Diversifikasi pendapatan adalah sebuah metode yang selalu digunakan oleh perusahaan untuk mencapai pendapatan maksimal. Terutama di perusahaan perbankan di mana pendapatan perusahaan hanya melalui transaksi bunga. Tujuan yang ingin dicapai dalam penelitian ini adalah untuk menguji pengaruh diversifikasi pendapatan terhadap pendapatan bunga dan pendapatan non-bunga di perusahaan perbankan di Bursa Efek Indonesia pada tahun 2019-2023. Indikator makro juga termasuk dalam variabel independen, yaitu GDP dan tingkat inflasi. Data panel yang digunakan dalam eViews 12 adalah data dari perusahaan perbankan konvensional yang memiliki data lengkap untuk tahun penelitian. Hasil penelitian ini menunjukkan rasio perbankan yang paling tinggi memiliki pengaruh terhadap diversifikasi pendapatan adalah rasio likuiditas yang diukur dengan proksi loan to asset ratio (LTA) dan rasio biaya terhadap pendapatan yang mengukur efisiensi perusahaan. Tingkat risiko perbankan yang diukur dengan proksi z-score dan rasio kecukupan modal (CAR) juga memiliki pengaruh positif pada tingkat signifikansi 5 persen, sedangkan variabel ukuran perusahaan dan rasio kapitalisasi pasar memiliki pengaruh pada tingkat signifikansi 10 persen. Hasil regresi menggunakan metode berbeda menghasilkan indikator good corporate governance (GCG) dengan variabel board size (BS) dan indikator makro yang tidak memiliki pengaruh terhadap diversifikasi pendapatan.
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DOI: http://dx.doi.org/10.30998/jabe.v10i4.24678
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