Profitability difference between listed bank and non-listed bank

Article Sidebar

PDF
Issue
Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Published: Dec 25, 2022
Keywords:
Profitability; External Factor; Internal Factor; Listed Bank; Non-Listed Bank

Main Article Content

Edi Edi
Universitas Internasional Batam

Abstract

This study aims to analyze what factor that can affect the profitability of listed bank and non-listed bank. The impact factor are internal and external factors. The detail of internal factors of the bank consist of bank size, capital adequacy ratio, management efficiency, diversification income, liquidity risk, credit risk and external factors of bank consist of market concentration, inflation and gross domestic product. Measurement of bank profitability that used on this study is net interest margin. The sample of this research is banks that are listed in OJK consist of 42 public owned banks and 63 private owned banks. The research data are tested and analyzed with data panel regression using E-views. The results of this research prove that management efficiency, liquidity risk, and market concentration are giving a significant effect to bank profitability. The novelty of this research are approaching the different result between listed bank and non-listed bank profitability in order to find out whether there are different factor that are influencing listed bank and non-listed bank profitability.

Article Details

How to Cite
Edi, E. (2022). Profitability difference between listed bank and non-listed bank. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 5(5), 2147–2155. https://doi.org/10.32670/fairvalue.v5i5.1948
Section
Articles

References

Abel, S., & Roux, P. Le. (2016). Determinants of banking sector profitability in Zimbabwe. International Journal of Economics and Financial Issues, 6(3), 845–854.

Afriyeni, A., & Fernos, J. (2018). Analisis faktor-faktor penentu kinerja profitabilitas Bank Perkreditan Rakyat (BPR) konvensional di Sumatera Barat. Jurnal Benefita, 3(3), 325. https://doi.org/10.22216/jbe.v3i3.3623

Agustiyanti. (2020). Performa 7 bank dalam pengawasan OJK yang disorot dalam audit BPK - Keuangan Katadata.co.id. https://katadata.co.id/agustiyanti/finansial/5ebacec5dbd4c/performa-7-bank-dalam-pengawasan-ojk-yang-disorot-dalam-audit-bpk

Alshatti, A. S. (2016). Determinants of banks’ profitability - The case of Jordan. Investment Management and Financial Innovations, 13(1), 84–91. https://doi.org/10.21511/imfi.13(1).2016.08

Aziz, O. G., & Knutsen, J. (2019). The banks profitability and economic freedom quality: Empirical evidence from Arab economies. Journal of Banking and Financial Economics, 1/2019(11), 96–110. https://doi.org/10.7172/2353-6845.jbfe.2019.1.5

Batten, J., & Vo, X. V. (2019). Determinants of Bank Profitability—Evidence from Vietnam. Emerging Markets Finance and Trade, 55(6), 1417–1428. https://doi.org/10.1080/1540496X.2018.1524326

Dewi, A. S. (2018). Pengaruh CAR, BOPO, NPL, NIM, dan LDR terhadap ROA pada perusahaan di sektor perbankan yang terdaftar di BEI periode 2012-2016. Jurnal Pundi, 1(3), 223–236. https://doi.org/10.31575/jp.v1i3.55

Febrini, S., & Septiana, G. (2019). Pengaruh Capital Adequacy Ratio (CAR) dan Biaya Pendapatan Operasional Pendapatan (BOPO) terhadap Return On Asset (ROA) pada PT BPR Khatulistiwa Bonjol. Academic Conference Of Accounting Journal, 1(2015), 487–497. https://doi.org/10.6084/m9.figshare.7860698

Hanifa, R., Trianto, A., & Hendrich, M. (2019). Determinan profitabilitas bank perkreditan rakyat di Kota Palembang periode 2013-2018. Mbia, 18(3), 73–89. https://doi.org/10.33557/mbia.v18i3.682

Hasanov, F., Bayramli, N., & Al-Musehel, N. (2018). Bank-specific and macroeconomic determinants of bank profitability: Evidence from an oil-dependent economy. International Journal of Financial Studies, 6(3), 78. https://doi.org/10.3390/ijfs6030078

Hayati, N., & Musdholifah, M. (2016). Determinan profitabilitas perbankan nasional di Indonesia. JBMP (Jurnal Bisnis, Manajemen Dan Perbankan), 1(1), 77. https://doi.org/10.21070/jbmp.v1i1.266

Islam, M. S., & Nishiyama, S. I. (2016). The determinants of bank net interest margins: A panel evidence from South Asian countries. Research in International Business and Finance, 37(3), 501–514. https://doi.org/10.1016/j.ribaf.2016.01.024

Jadah, H. M., Alghanimi, M. H. A., Al-Dahaan, N. S. H., & Al-Husainy, N. H. M. (2020). Internal and external determinants of Iraqi bank profitability. Banks and Bank Systems, 15(2), 79–93. https://doi.org/10.21511/bbs.15(2).2020.0 8

Javid, M. E. (2016). Bank specific and macroeconomic determinants of bank profitability. Journal of Management Info, 3(2), 14–18. https://doi.org/10.31580/jmi.v10i1.46

Ovi, N. Z., Perera, S., & Colombage, S. (2014). Market power, credit risk, revenue diversification and bank stability in selected ASEAN countries. South East Asia Research, 22(3), 399–416. https://doi.org/10.5367/sear.2014.0221

Ozgur, O., & Sehid, G. M. (2016). Determinants of deposit bank profitability: Evidence from Turkey. Journal of Applied Economics and Business Research (JAEBR), 6(3), 218–231. http://www.aebrjournal.org/uploads/6/6/2/2/6622240/joaebrseptember2016_218_231.pdf

Pahlevi, C., & Ruslan, A. (2019). Effect of market structure and financial characteristics on bank performance in Indonesia. International Journal of Academic Research in Accounting, Finance and Management Sciences, 9(3), 128–139. https://doi.org/10.6007/ijarafms/v9-i3/6347

Petria, N., Capraru, B., & Ihnatov, I. (2015). Determinants of banks’ profitability: Evidence from EU 27 banking systems. Journal of Economics and Finance, 20(15), 518–524. https://doi.org/10.1016/s2212-5671(15)00104-5

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). https://doi.org/10.21831/nominal.v7i1.19365

Prasanjaya, Y., & Ramantha, W. (2013). Analisis pengaruh rasio CAR, BOPO, LDR dan ukuran perusahaan terhadap profitabilitas bank yang terdaftar di BEI. E-Jurnal Akuntansi, 4(1), 230–245.

Pratiwi, L. P. S. W., & Wiagustini, N. L. P. (2016). Pengaruh CAR, BOPO, NPL dan LDR terhadap profitabilitas. E-Jurnal Manajemen Universitas Udayana, 5(4), 255168.

Purwohandoko, P., & Iriani, S. S. (2021). Effect of gross domestic product, liquidity, size, growth, capital adequacy ratio, and inflation on financial performance. Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi, 17(1), 46. https://doi.org/10.30742/equilibrium.v17i1.1423

Putri, R. N. O. S., & Dewi, S. K. S. (2017). Pengaruh LDR, CAR, NPL, BOPO terhadap profitabilitas lembaga perkreditan desa di Kota Denpasar. E-Jurnal Manajemen Universitas Udayana, 6(10), 250565.

Rahman, M. M., Hamid, M. K., & Khan, M. A. M. (2015). Determinants of bank profitability: Empirical Evidence from Bangladesh. International Journal of Business and Management, 10(8), 135–150. https://doi.org/10.5539/ijbm.v10n8p135

Ram, B. M. V., & Mesfin, E. A. (2019). Determinants of net interest margin of commercial banks in Ethiopia. Journal of Economics and Development, 8(1), 1646–1655. https://doi.org/10.33301/2015.17.02.04

Tumewang, Y. K., Isnaini, R. N., & Musta’in, J. L. (2019). The impact of macro economy toward profitability of Islamic bank. Asian Journal of Islamic Management (AJIM), 1(2), 101–108. https://doi.org/10.20885/ajim.vol1.iss2.art4

Utu, L. (2018). Effects Of Extern Factors On Return On Asset (ROA) In banking industry in Indonesia Stock Exchange. International Journal of Scientific & Engineering Research, 9(12), 1116–1121.

Widyastuti, U., Dedi, P. E. S., & Zulaihati, S. (2017). Internal determinants of commercial bank profitability in Indonesia. Mediterranean Journal of Social Sciences, 8(3), 219–223. https://doi.org/10.5901/mjss.2017.v8n3p219

Zampara, K., Giannopoulos, M., & Koufopoulos, D. N. (2017). Macroeconomic and industry-specific determinants of greek bank profitability. International Journal of Business and Economic Sciences Applied Research, 10(1), 13–22. https://doi.org/10.25103/ijbesar.101.02