Determinants of Banking Profitability: The Case of State-Owned Banks Listed on the Indonesia Stock Exchange

Journal of Accounting and Investment Pub Date : 2022-09-30 DOI:10.18196/jai.v23i3.15246

Imam Muhtadin, Faris Rahman Zain, Edi Purwanto, T. Utami

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Abstract

Research aims: This study examined the determinants of profitability of state-owned banking companies on the Indonesia Stock Exchange, including Adequacy Ratio (CAR), Operating Costs and Operating Income (OCOI), Loan to Deposit Ratio (LDR), and Non-Performing Loan (NPL).Design/Methodology/Approach: This study is quantitative research with a type of exploratory. The population in this study was all state-owned banks listed on the Indonesia Stock Exchange for the period 2012-2018 and used the saturated sample technique, or the entire population was taken as a sample. The data analysis method employed in this study was a panel data regression model (a combination of time series and cross section) utilizing the EViews 9.Research findings: The results in this study revealed that the CAR and OCOI had a negative effect on bank profitability as proxied by ROA. Meanwhile, LDR and NPL did not affect the profitability of state-owned banks.Theoretical contribution/Originality: The research contributes to the literature and practice. Practically, these results can be used for management to maintain the banking system's internal condition in pursuing profitability.

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银行盈利能力的决定因素——以印尼证券交易所上市的国有银行为例

研究目的:本研究考察了印尼证券交易所国有银行公司盈利能力的决定因素，包括充足率(CAR)、运营成本和运营收入(OCOI)、存贷比(LDR)和不良贷款(NPL)。设计/方法/方法:本研究为探索性定量研究。本研究的人口为2012-2018年期间在印度尼西亚证券交易所上市的所有国有银行，采用饱和样本技术，或以整个人口为样本。本研究采用的数据分析方法是使用EViews 9的面板数据回归模型(时间序列和横截面相结合)。研究发现:本研究结果显示，以ROA为代表的CAR和OCOI对银行盈利能力有负向影响。同时，LDR和NPL并未影响国有银行的盈利能力。理论贡献/独创性:研究对文献和实践都有贡献。实际上，这些结果可以用于管理，以维持银行体系在追求盈利能力的内部条件。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Accounting and Investment

自引率

0.00%

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审稿时长

20 weeks