Pengaruh diversifikasi pendapatan terhadap profitabilitas dan risiko bank umum konvensional di Indonesia dalam masa pandemi Covid-19
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Abstract
Profitability is a financial ratio that measures the ability of an entity, whether individual or company, to generate profit or earnings. Bank risk is the potential occurrence of an event that could potentially harm the bank. The Covid-19 pandemic caused banks to be highly selective in providing loans and impacted the interest income which is the main income source of the banking industry. This research aims to investigate the influence of income diversification on profitability and bank risk in the Covid-19 pandemic. The population in this study comprises all conventional commercial banking companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The selected sample for this study consists of 42 companies. The data analysis method used is panel data regression analysis. The results indicate that income diversification has a positive impact on Profitability measured using Return on Assets (ROA) and Return on Equity (ROE). On the other hand, income diversification has a negative impact on Risk measured using the Standard Deviation of Return on Assets (SDROA) and Standard Deviation of Return on Equity (SDROE).
Profitabilitas merupakan rasio keuangan yang mengukur kemampuan suatu entitas, baik perorangan maupun perusahaan, dalam menghasilkan keuntungan atau pendapatan. Risiko bank adalah potensi terjadinya suatu peristiwa yang berpotensi merugikan bank. Pandemi Covid-19 menyebabkan perbankan menjadi sangat selektif dalam memberikan pinjaman dan berdampak pada pendapatan bunga yang merupakan sumber pendapatan utama industri perbankan. Penelitian ini bertujuan untuk mengetahui pengaruh diversifikasi pendapatan terhadap profitabilitas dan risiko bank pada masa pandemi Covid-19. Populasi dalam penelitian ini adalah seluruh perusahaan perbankan umum konvensional yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2020 hingga 2022. Sampel yang dipilih untuk penelitian ini terdiri dari 42 perusahaan. Metode analisis data yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa diversifikasi pendapatan berpengaruh positif terhadap Profitabilitas yang diukur menggunakan Return on Assets (ROA) dan Return on Equity (ROE). Di sisi lain, diversifikasi pendapatan berdampak negatif terhadap Risiko yang diukur menggunakan Standar Deviasi Return on Assets (SDROA) dan Standar Deviasi Return on Equity (SDROE).
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