Pengaruh Rasio Likuiditas, Rasio Biaya, Kecukupan Modal, dan Risiko Kredit sebagai Moderasi terhadap Profitabilitas Bank
Abstract
The 2020 pandemic affected the economic sector, including banking sector, especially banks in the BUKU 1 category. This study aims to identify internal factors that affect bank profitability between normal conditions in 2019 and conditions when economic growth experienced a contraction due to the pandemic in 2020. This study is based on the theory of Asset-Liability Management (ALM) and uses multiple linear regression method with ROA as a measure of profitability, LDR, BOPO, and CAR as independent variables, and NPL as quasi moderator. The results of this study provide findings that to maintain profitability, banks need to pay attention to cost efficiency which is reinforced by the risk of bad loans. Meanwhile, in unstable conditions, there are additional liquidity risk factor that must also receive attention. Thus, the results of this study are in line with the liability management approach.
Keywords : Bank profitability; Normal Condition, Contraction of Economic Growth.
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References
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Sofyan, M. (2019). Faktor-Faktor Yang Mempengaruhi Profitabilitas Bank Perkreditan Rakyat (BPR) di Provinsi Jawa Timur. Jurnal Inspirasi Bisnis Dan Manajemen, 3(1), 63–76. https://doi.org/10.33603/jibm.v3i1.2093
Sudarsono, H. (2017). Analisis Pengaruh Kinerja Keuangan terhadap Profitabilitas Bank Syariah di Indonesia. Economica: Jurnal Ekonomi Islam, 8(2), 175–203.
Sugiarto, S., & Lestari, H. S. (2017). Faktor-Faktor yang Mempengaruhi Profitabilitas Bank pada Bank Konvensional yang Terdaftar di Bursa Efek Indonesia. Jurnal Manajemen Dan Pemasaran Jasa, 10(2), 267–280. https://doi.org/10.25105/jmpj.v10i2.2510
Topak, M. S., & Talu, N. H. (2017). Bank Specific nad Macroeconomic Determinants of Bank Profitability: Evidence from Turkey. International Journal of Economics and Financial Issues, 7(2), 574–584.
Wicaksana, I. G. H. D., & Ramantha, I. W. (2019). Pengaruh Pinjaman yang Diberikan dan BOPO Pada Profitabilitas dengan Risiko Kredit sebagai Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 27(2), 1013–1037.
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Afriyeni, A., & Fernos, J. (2018). Analisis Faktor-Faktor Penentu Kinerja Profitabilitas Bank Perkreditan Rakyat (BPR) Konvensional Di Sumatera Barat. Jurnal Benefita, 3(3), 325–335. https://doi.org/10.22216/jbe.v3i3.3623
Ardana, Y. (2018). Faktor Eksternal dan Internal yang Mempengaruhi Profitabilitas Bank Syariah di Indonesia. Cakrawala, 13(1), 51. https://doi.org/10.31603/cakrawala.v13i1.2042
Ercegovac, R., Klinac, I., & Zdrilić, I. (2020). Bank specific determinants of eu banks profitability after 2007 financial crisis. Management (Croatia), 25(1), 89–102. https://doi.org/10.30924/mjcmi.25.1.5
Gyulai, L., & Szucs, G. (2017). The Effect of the Economic Crisis on the Bank Profitability in the V4 Countries. Management, Enterprise and Benchmarking in the 21st Century, 97–110.
Hunjra, A. I., Mehmood, A., Nguyen, H. P., & Tayachi, T. (2020). Do firm-specific risks affect bank performance? International Journal of Emerging Markets. https://doi.org/10.1108/IJOEM-04-2020-0329
Işık, A. (2009). Factors Influencing the Profitability of EU Banks’ Before and During the Financial Crisis. In İstanbul Gelişim Üniversitesi Sosyal Bilimler Dergisi. https://dergipark.org.tr/en/pub/igusbd/article/282534
Jumono, S., Sugiyanto, & Mala, C. M. (2018). Why Have Bank Profitability Been High in Indonesia? An Analysis Using Dynamic Panel Data Approach. Journal of Economic & Management Perspectives, 12(2), 353–367.
Knezevic, A., & Dobromirov, D. (2016). The determinants of Serbian banking industry profitability. Economic Research-Ekonomska Istrazivanja , 29(1), 459–474. https://doi.org/10.1080/1331677X.2016.1174390
Korytowski, M. (2018). Banks’ Profitability Determinants in Post-crisis European Union. International Journal of Finance & Banking Studies, 7(1), 1–12.
Kramaric, T. P., Cipcic, M. L., & Miletic, M. (2017). Has the Financial Crisis Affected the Profitability of Banks in Croatia? Journal of Applied Finance & Banking, 7(3), 21–45. file:///C:/Users/cgree/Downloads/out (54).pdf
Nisar, S., Peng, K., Wang, S., & Ahmed, J. (2017). Banking Sector Profitability, Before, During and After Global Financial Crisis: Evidence from a Developing Economy. International Journal of Finance & Banking Studies (2147-4486), 6(3), 22. https://doi.org/10.20525/ijfbs.v6i3.722
Nuha, V. Q. Q., & Mulazid, A. S. (2018). PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA Vista Qonitah Qotrun Nuha , Ade Sofyan Mulazid. Al-Uqud: Journal of Islamic Economics, 2(95), 168–182.
Nurul, H. (2020). Apa Itu Bank BUKU 1? Ini Definisi dan Daftar Nama Banknya. In 2020. https://lifepal.co.id/media/bank-buku-1/
Parenrengi, S., & Hendratni, T. W. (2018). Pengaruh Dana Pihak Ketiga, Kecukupan Modal dan Penyaluran Kredit Terhadap Profitabilitas Bank. Jurnal Manajemen Strategi Dan Aplikasi Bisnis, 1(1), 9–18. https://doi.org/10.36407/jmsab.v1i1.15
Park, C., & Shin, K. (2021). COVID-19, nonperforming loans, and cross-border bank lending. Journal of Banking and Finance.
Pinasti, W. F., & Mustikawati, R. I. (2018). Pengaruh CAR, BOPO, NPL, NIM dan LDR Terhadap Profitabilitas Bank Umum Periode 2011-2015. Nominal: Barometer Riset Akuntansi Dan Manajemen, 7(1), 126–142. https://doi.org/10.21831/nominal.v7i1.19365
Prasanto, O., Wulandari, D., Narmaditya, B. S., & Kamaludin, M. (2020). Determinants of Bank Profitability: a New Evidence From State-Owned Banks in Indonesia. Trikonomika, 19(1), 29–35. https://doi.org/10.23969/trikonomika.v19i1.1443
Republika. (2021). Akibat Pandemi, Laba Bank Susut Hingga 40 Persen. In Republika.Co.Id. https://www.republika.co.id/berita/qnw1n2457/akibat-pandemi-laba-bank-susut-hingga-40-persen
Rose, P. S., & Hudgins, S. C. (2013). Bank Management & Financial Services (9th ed.). McGraw-Hill.
Saif-Alyousfi, A. Y. H. (2020). Determinants of bank profitability: evidence from 47 Asian countries. Journal of Economic Studies. https://doi.org/10.1108/JES-05-2020-0215
Saleh, I., & Abu Afifa, M. (2020). The effect of credit risk, liquidity risk and bank capital on bank profitability: Evidence from an emerging market. Cogent Economics and Finance, 8(1), 1–14. https://doi.org/10.1080/23322039.2020.1814509
Salike, N., & Ao, B. (2018). Determinants of bank’s profitability: role of poor asset quality in Asia. China Finance Review International, 8(2), 216–231. https://doi.org/10.1108/CFRI-10-2016-0118
Shahid1, M. S., Gul, F., & Naheed, K. (2019). Credit Risk and Financial Performance of Banks : Evidence from Pakistan. NUML International Journal of Business & Management, 14(1), 144–155.
Sofie, M., Manurung, A. H., Usman, B., & Trisakti, U. (2020). Determinants of Bank Profitability with Size as Moderating Variable. Journal of Applied Finance & Banking, 10(March), 1792–6599. https://www.researchgate.net/publication/339434242
Sofyan, M. (2019). Faktor-Faktor Yang Mempengaruhi Profitabilitas Bank Perkreditan Rakyat (BPR) di Provinsi Jawa Timur. Jurnal Inspirasi Bisnis Dan Manajemen, 3(1), 63–76. https://doi.org/10.33603/jibm.v3i1.2093
Sudarsono, H. (2017). Analisis Pengaruh Kinerja Keuangan terhadap Profitabilitas Bank Syariah di Indonesia. Economica: Jurnal Ekonomi Islam, 8(2), 175–203.
Sugiarto, S., & Lestari, H. S. (2017). Faktor-Faktor yang Mempengaruhi Profitabilitas Bank pada Bank Konvensional yang Terdaftar di Bursa Efek Indonesia. Jurnal Manajemen Dan Pemasaran Jasa, 10(2), 267–280. https://doi.org/10.25105/jmpj.v10i2.2510
Topak, M. S., & Talu, N. H. (2017). Bank Specific nad Macroeconomic Determinants of Bank Profitability: Evidence from Turkey. International Journal of Economics and Financial Issues, 7(2), 574–584.
Wicaksana, I. G. H. D., & Ramantha, I. W. (2019). Pengaruh Pinjaman yang Diberikan dan BOPO Pada Profitabilitas dengan Risiko Kredit sebagai Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 27(2), 1013–1037.
Winarto, Y. (2020). Peran perbankan sangat besar dalam menggerakkan ekonomi nasional. In Kontan.co.id. https://keuangan.kontan.co.id/news/peran-perbankan-sangat-besar-dalam-menggerakkan-ekonomi-nasional
Published
2021-12-13
How to Cite
KURNIAWAN, Camilla Casimira; IRAWAN, Judith Felicia Pattiwael.
Pengaruh Rasio Likuiditas, Rasio Biaya, Kecukupan Modal, dan Risiko Kredit sebagai Moderasi terhadap Profitabilitas Bank.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 12, p. 3178-3194, dec. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/76582>. Date accessed: 14 nov. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i12.p11.
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