Pengaruh diversifikasi pendapatan terhadap kinerja bank

Influence Of Intellectual Capital, Income Diversification on Firm Value Of Companies With Profitability Mediation: Indonesian Banking

“…The test results show that income diversification has no effect on firm value. The results of this study supported research (Aprilia and Darmawan, 2019;Murni and Sabijono, 2018;Natalia et al, 2016;Sianipar, 2015)which can be caused because the bank is increasingly diversified at risk and Indonesian banks benefited by a high-interest margin (Hafidiyah and Trinugroho, 2016). Income Diversification requires a higher cost with the possibility of obtaining a high yield or otherwise no higher than the cost incurred to have a risk, which according to (Sudana, 2009) to increase the firm value, one of the factors that can affect that the investor generally avoids the risk.…”

“…Income diversification has a positive effect on firm value as proxied by Tobin's Q value in banking (Lukmawijaya and Suk, 2015). On the other hand, this study is not supported by the research of (Aprilia and Darmawan, 2019;Natalia et al, 2016;Sianipar, 2015) that income diversification does not have a significant effect on firm value in different objects, namely ASEAN +3 banking and Indonesian banking. Research by (Hasibuan, Ar, and Endang, 2016) on the property and real estate companies, infrastructure companies (Aprilia and Darmawan, 2019) and in the consumer goods industry (Simetris and Darmawan, 2019) found that ROE has a positive effect on firm value.…”

“…Some previous studies also support it. Research (Sianipar, 2015) found that income diversification has a positive effect on Return on Assets (ROA). Not only on the return of assets, but the influence of income diversification against two profitability proxies namely ROA and ROE was also found to have positive results (Luu et al, 2019;Setiawan and Pramika, 2019;Sharma and Anand, 2018).…”

“…(Lestari, 2017) research found that intellectual capital has a negative effect on PBV in manufacturing companies listed on the IDX. (Sianipar, 2015) research found that income diversification has a positive effect on Return on Assets (ROA) of banks listed on the IDX. Not only on asset returns, the effect of Income Diversification on two proxies of profitability, namely ROA and ROE, was found to have positive results (Luu et al, 2019;Setiawan and Pramika, 2019;Sharma and Anand, 2018) in different banks, namely state bank BRICS, commercial bank Vietnam and Indonesian Sharia Bank.…”

Efek Mediasi Profitabilitas: Modal Intelektual, Diversifikasi Pendapatan dan Nilai Perusahaan

“…Penelitian pada bank konvensional dan bank syariah juga dilakukan dengan hasil IC berpengaruh terhadap ROE hanya pada bank syariah, sedangkan IC berpengaruh terhadap ROA dan ROE pada bank konvensional (Buallay, 2019). Sementara itu, hasil berbeda pada penelitian (Aida & Rahmawati, 2015) Penelitian (Sianipar, 2015) menemukan hasil bahwa Diversifikasi Pendapatan secara positif berpengaruh terhadap Return on Assets (ROA). Bukan hanya pada pengembalian aset, pengaruh Diversifikasi Pendapatan terhadap dua proksi profitabilitas yakni ROA dan ROE ditemukan memiliki hasil positif (Luu, Nguyen, Vu, & Tuan, 2019;Setiawan & Pramika, 2019;Sharma & Anand, 2018).…”