INFLUENCE INCOME DIVERSIFICATION, BANK LIQUIDITY, AND FINANCIAL LAVERAGE ON PROFITABILITY WITH BANK EFFICIENCY, AS INTERVENING VARIABLES IN SHARIA COMMERCIAL BANKS 2015-2019

  • Novita Sari IAIN SALATIGA
  • Arna Asna Annisa, MSI IAIN SALATIGA

Abstract

Abstract
The purpose of this study was to determine the effect of Income Deverfication, Bank Liquidity, and Financial Laverage on Profitability with Bank Efficiency, as an Intervening variable in Islamic Commercial Banks in 2015-2019. This research uses quantitative research by using regression analysis as data analysis. This study uses secondary data in the form of time series annual data of Islamic commercial banks for the period 2015 to 2019. The required data is then analyzed using the SPSS 22 application tool. The results show that FBI, FDR have a positive and non-significant effect on ROA, DER has a negative and no effect. significant effect on ROA, FBI, FDR positive and not significant effect on ROA, DER negatively and not significant on ROA, BOPO positive and significant effect on ROA.

Keywords: Income Deverfication, Bank Liquidity, and Financial Laverage on Profitability with Bank Efficiency

Abstrak
Tujuan penelitian ini dilakukan adalah untuk mengetahui pengaruh Pengaruh Income Deverfication, Bank Liquidity, dan Financial Laverage terhadap Profitability dengan Bank Effeciency, sebagai variabel Intervening pada Bank Umum Syariah Tahun 2015-2019. Penelitian ini menggunakan jenis penelitian kuantitatif dengan menggunakan analisis regresi sebagai analisi data. Penelitian ini menggunakan data sekunder berbentuk time series data tahunan bank umum syariah periode 2015 sampai 2019. Data yang diperlukan kemudian dianalisis menggunakan alat bantu aplikasi SPSS 22. Hasil penelitian menunjukan bahwa FBI, FDR berpengaruh positif dan tidak singnifikan terhadap ROA, DER berpengaruh negatif dan tidak singnifikan terhadap ROA, FBI, FDR berpengaruh positif dan tidak singnifikan terhadap BOPO, DER berpengaruh negatif dan tidak singnifikan terhadap BOPO, BOPO berpengaruh positif dan singnifikan terhadap ROA.
Kata Kunci: Income Deverfication, Bank Liquidity, dan Financial Laverage terhadap Profitability dengan Bank Effeciency.

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Efficiency and Capital Adequacy on

Financial Performance at Regional

Development Banks in Indonesia.

Journal of Economics and Business.

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Suabtatianto, R., & Yusuf, M. (2018). Effect

of Bopo, Car, FDR, NPF and ROA on

the rate of profit sharing of

mudharabah deposits at Islamic

commercial banks in Indonesia.

Ultima, 10(2).

Sunardi, N. (2017). INFLUENCE OF

INTELLECTUAL CAPITAL (iB-VAIC

TM ), FDR AND CAR ON COST

EFFICIENCY AND THEIR

IMPLICATIONS ON THE

PERFORMANCE OF INDONESIAN

SHARIA COMMERCIAL BANKS

FOR THE PERIOD OF 2012 – 2016.

(1), 1–17.

Syahfrudin, A. (2016). Analysis of Factors

Affecting Financial Performance.

(April), 45–50.

Wibisono, MY, & Wahyuni, S. (2017). Effect

of CAR, N PF, BOPO, FDR, on ROA

mediated by NOM. Journal of

Business & Management.

Abdulkabir, SA (2020). Influence of

Internal Factors on the Financial

Performances: An Empirical Study on

Nigerian Deposit Money Banks.

Journal of Economics, Finance and

Management Studies, 03(12), 202–212.

https://doi.org/10.47191/jefms/v3-

i12-01

Adyatmika, IGP, & Wiksuana, IGB (2018).

The Effect of Inflation and Leverage

on Profitability and Stock Return of

Manufacturing Companies on the

Indonesia Stock Exchange. E-Journal

of Economics and Business, Udayana

University, 3, 615.

https://doi.org/10.24843/eeb.2018.v

i03.p01

Akhter, N. (2018). The Impact of Liquidity

and Profitability on Operational

Efficiency of Selected Commercial

JMM17 Jurnal Ilmu Ekonomi & Manajemen

September 2021 Vol. 08 No. 02

Banks in Bangladesh: A Panel Data

Study. Global Journal of Management

and Business Research.

Basri, H., & Mayasar, V. (2019). Good

Corporate Governance (Gcg) and

Leverage on Company Size with

Profitability as an Intervening

Variable in Islamic Banking in

Indonesia. Journal of Adminika, 5(1),

–34.

Brahmin, R., Kontesa, M., & Gilbert, RE

(2018). Income diversification and

bank performance: Evidence from

Malaysian banks. Economics Bulletin,

(2), 799–809.

Dendawijaya, L. (2009). Banking

management. In Issue 2. 2nd Printing.

(Vol. 2, Issue 2).

Doan, AT, Lin, KL, & Doong, SC (2018).

What drives bank efficiency? The

interaction of bank income

diversification and ownership.

International Review of Economics

and Finance, 55, 203–219.

https://doi.org/10.1016/j.iref.2017.0

019

Edirisuriya, P., Gunasekarage, A., &

Dempsey, M. (2015). Australian

specific bank features and the impact

of income diversification on bank

performance and risk. Australian

Economic Papers.

https://doi.org/10.1111/1467-

12043

Irawati, D., & Riyanti, NA (2016). The

Influence of Corporate Governance

and Income Diversification Activities

on the Stability of Indonesian Banking

Performance. SEGMENT Journal of

Management and Business.

Jannah, M., & Mokhamad, ZA (2017). The

Effect of Income Diversification on

Banking Performance Study on Bank

Syariah Mandiri Period 2007-2016.

IAIN Surakarta.

Miratussholihah, M. (2020). Effect of Assets

Utilization Ratio (AUR) and

Financing to Deposit Ratio (FDR) on

Return On Assets (ROA) of PT Bank

Tabungan Pensiunan Nasional

Syariah 2016-2018. UIN Sunan

Gunung Djati Bandung.

Osifo, O., & Evbayiro-Osagie, EI (2020).

Income Diversification and

Performance of Quoted Deposit

Money Banks in Selected Sub-Saharan

African Countries. Oradea Journal of

Business and Economics, 5(Special),

–93.

https://doi.org/10.47535/1991ojbe09

Financial Fervices Authority. (2020).

Islamic Banking Statistics 2020.

Journal of Chemical Information and

Modeling.

Ruslan, A., Pahlevi, C., Alam, S., &

Nohong, M. (2019). the Role of

Efficiency Mediation in the Effect of

Banks Size on Bank Profitability in

Indonesia. Hasanuddin Economics

and Business Review, 3(1), 49.

https://doi.org/10.26487/hebr.v3i1.

Sari, DY (2018). INCOME

DIVERSIFICATION AND

EFFICIENCY OF BANK LISTED ON

THE INDONESIA STOCK

EXCHANGE. Airlangga University.

Sparta, S. (2017). Analysis of the Effect of

Efficiency and Capital Adequacy on

Financial Performance at Regional

Development Banks in Indonesia.

Journal of Economics and Business.

https://doi.org/10.24914/jeb.v20i1.4

Suabtatianto, R., & Yusuf, M. (2018). Effect

of Bopo, Car, FDR, NPF and ROA on

the rate of profit sharing of

mudharabah deposits at Islamic

commercial banks in Indonesia.

Ultima, 10(2).

Sunardi, N. (2017). INFLUENCE OF

INTELLECTUAL CAPITAL (iB-VAIC

TM ), FDR AND CAR ON COST

EFFICIENCY AND THEIR

IMPLICATIONS ON THE

PERFORMANCE OF INDONESIAN

SHARIA COMMERCIAL BANKS

FOR THE PERIOD OF 2012 – 2016.

(1), 1–17.

JMM17 Jurnal Ilmu Ekonomi & Manajemen

September 2021 Vol. 08 No. 02

Syahfrudin, A. (2016). Analysis of Factors

Affecting Financial Performance.

(April), 45–50.

Wibisono, MY, & Wahyuni, S. (2017). Effect

of CAR, N PF, BOPO, FDR, on ROA

mediated by NOM. Journal of

Business & Management

Published
2021-10-19
Section
Articles