INFLUENCE INCOME DIVERSIFICATION, BANK LIQUIDITY, AND FINANCIAL LAVERAGE ON PROFITABILITY WITH BANK EFFICIENCY, AS INTERVENING VARIABLES IN SHARIA COMMERCIAL BANKS 2015-2019
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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References
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Affecting Financial Performance.
(April), 45–50.
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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.
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
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