ANALISIS EFEK MODERASI BUKU BANK TERHADAP DIVERSIFIKASI PENDAPATAN DAN KINERJA BANK PADA PERIODE KRISIS DAN NON KRISIS [ANALYSIS OF THE EFFECT BANK BOOK MODERATION ON THE INCOME DIVERSIFICATION AND BANK PERFORMANCE IN THE CRISIS AND NON-CRISIS PERIOD]

Khalida Utami, Herwindo Ghora Nidityo

Abstract


Abstrak

Tujuan penelitian ini adalah untuk menguji pengaruh moderasi buku bank terhadap diversifikasi pendapatan dan kinerja bank dengan menggunakan perbandingan dua periode waktu yaitu periode krisis dan periode non krisis. Data penelitian berupa data laporan keuangan tahunan Bank sebanyak 24 Bank dengan periode pengamatan terbagi menjadi dua periode, yaitu tahun 2008-2010 mewakili periode krisis dan 2015-2017 mewakili periode non krisis. Analisis statistik yang digunakan yaitu Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa diversifikasi pendapatan yang diproksikan dengan Net Non Interest Income tidak berpengaruh terhadap kinerja bank baik pada periode krisis maupun non krisis. Sedangkan diversifikasi pendapatan yang diproksikan dengan Net Interest Income berpengaruh negatif terhadap kinerja bank baik pada periode krisis maupun non krisis. Penelitian ini juga menemukan bahwa buku bank hanya memoderasi diversifikasi pendapatan yang diproksikan dengan Net Interest Income terhadap kinerja bank pada periode krisis dan non krisis. Sehingga, buku bank memperkuat pengaruh diversifikasi pendapatan terhadap kinerja Bank.

Kata Kunci: Diversifikasi pendapatan, buku bank, kinerja bank, periode krisis, periode non krisis

 

Abstract

The purpose of this study was to examine the effect of bank book moderation on income diversification and bank performance by using a comparison of two time periods, namely the crisis period and the non-crisis period. The research data is in the form of 24 banks' annual financial report data with the observation period divided into two periods, namely 2008-2010 representing the crisis period and 2015-2017 representing the non-crisis period. The statistical analysis used is Moderated Regression Analysis (MRA). The results of this study indicate that income diversification as proxied by Net Non Interest Income has no effect on bank performance in both crisis and non-crisis periods. Meanwhile, income diversification as proxied by Net Interest Income has a negative effect on bank performance both during crisis and non-crisis periods. This study also found that bank books only moderated income diversification as proxied by Net Interest Income on bank performance during crisis and non-crisis periods. Thus, bank books reinforces the effect of income diversification on Bank performance.

Keywords: Income diversification, bank books, bank performance, crisis period, non-crisis period




DOI: http://dx.doi.org/10.19166/jpa.v1i2.2768

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