Key Factors Impacting Profitability in Indonesian Commercial Banks: Financial Ratio, Macroeconomic, and Ownership Structure

Profitability is essential for assessing company performance and attracting investors. This study aims to examine the effect of non-interest income, size, loan loss provision, capital adequacy ratio, overheads, non-performing loans, inflation, interest rate, and foreign ownership on the profitabili...

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Main Authors: Amalia Mega Berliana, Grecia Alvionita Simanjorang, Villia Nikmatul Khasanah, Henny Setyo Lestari, Farah Margaretha
Format: Article
Language:English
Published: Universitas KH Abdul Chalim, Prodi Ekonomi Syariah 2024-12-01
Series:Indonesian Interdisciplinary Journal of Sharia Economics
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Online Access:https://e-journal.uac.ac.id/index.php/iijse/article/view/5576
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author Amalia Mega Berliana
Grecia Alvionita Simanjorang
Villia Nikmatul Khasanah
Henny Setyo Lestari
Farah Margaretha
author_facet Amalia Mega Berliana
Grecia Alvionita Simanjorang
Villia Nikmatul Khasanah
Henny Setyo Lestari
Farah Margaretha
author_sort Amalia Mega Berliana
collection DOAJ
description Profitability is essential for assessing company performance and attracting investors. This study aims to examine the effect of non-interest income, size, loan loss provision, capital adequacy ratio, overheads, non-performing loans, inflation, interest rate, and foreign ownership on the profitability of commercial banks in Indonesia. Using a quantitative approach, secondary data from the Indonesia Stock Exchange, Central Bureau of Statistics, Bank Indonesia, and company websites were analyzed over seven years (2017-2023) from 32 commercial banks, resulting in 224 financial statement data points. Panel data regression analysis with Eviews 12 was employed. The results indicate that non-interest income, size, inflation, interest rate, and foreign ownership do not significantly affect profitability. However, loan loss provision, capital adequacy ratio, overheads, and non-performing loans significantly impact profitability. These findings highlight the importance of managing problematic loans, maintaining a robust capital adequacy ratio, and improving operational efficiency to enhance profitability. The study suggests that company managers should also consider other factors such as financing decisions, asset utilization, tangibility, sales growth, and age to maximize profitability. Future research should explore different sectors and extend the study period to identify additional factors influencing corporate profitability, thereby providing deeper insights for strategic decision-making to improve financial performance.
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institution Kabale University
issn 2621-606X
language English
publishDate 2024-12-01
publisher Universitas KH Abdul Chalim, Prodi Ekonomi Syariah
record_format Article
series Indonesian Interdisciplinary Journal of Sharia Economics
spelling doaj-art-1d01f2acb5b44c41a05ffd98bdc5baba2024-12-13T15:58:01ZengUniversitas KH Abdul Chalim, Prodi Ekonomi SyariahIndonesian Interdisciplinary Journal of Sharia Economics2621-606X2024-12-0181Key Factors Impacting Profitability in Indonesian Commercial Banks: Financial Ratio, Macroeconomic, and Ownership StructureAmalia Mega Berliana0Grecia Alvionita Simanjorang1Villia Nikmatul Khasanah2Henny Setyo Lestari3Farah Margaretha4Universitas Trisakti, Jakarta, IndonesiaUniversitas Trisakti, Jakarta, IndonesiaUniversitas Trisakti, Jakarta, IndonesiaUniversitas Trisakti, Jakarta, IndonesiaUniversitas Trisakti, Jakarta, Indonesia Profitability is essential for assessing company performance and attracting investors. This study aims to examine the effect of non-interest income, size, loan loss provision, capital adequacy ratio, overheads, non-performing loans, inflation, interest rate, and foreign ownership on the profitability of commercial banks in Indonesia. Using a quantitative approach, secondary data from the Indonesia Stock Exchange, Central Bureau of Statistics, Bank Indonesia, and company websites were analyzed over seven years (2017-2023) from 32 commercial banks, resulting in 224 financial statement data points. Panel data regression analysis with Eviews 12 was employed. The results indicate that non-interest income, size, inflation, interest rate, and foreign ownership do not significantly affect profitability. However, loan loss provision, capital adequacy ratio, overheads, and non-performing loans significantly impact profitability. These findings highlight the importance of managing problematic loans, maintaining a robust capital adequacy ratio, and improving operational efficiency to enhance profitability. The study suggests that company managers should also consider other factors such as financing decisions, asset utilization, tangibility, sales growth, and age to maximize profitability. Future research should explore different sectors and extend the study period to identify additional factors influencing corporate profitability, thereby providing deeper insights for strategic decision-making to improve financial performance. https://e-journal.uac.ac.id/index.php/iijse/article/view/5576Commercial Banks, Financial Ratios, Profitability
spellingShingle Amalia Mega Berliana
Grecia Alvionita Simanjorang
Villia Nikmatul Khasanah
Henny Setyo Lestari
Farah Margaretha
Key Factors Impacting Profitability in Indonesian Commercial Banks: Financial Ratio, Macroeconomic, and Ownership Structure
Indonesian Interdisciplinary Journal of Sharia Economics
Commercial Banks, Financial Ratios, Profitability
title Key Factors Impacting Profitability in Indonesian Commercial Banks: Financial Ratio, Macroeconomic, and Ownership Structure
title_full Key Factors Impacting Profitability in Indonesian Commercial Banks: Financial Ratio, Macroeconomic, and Ownership Structure
title_fullStr Key Factors Impacting Profitability in Indonesian Commercial Banks: Financial Ratio, Macroeconomic, and Ownership Structure
title_full_unstemmed Key Factors Impacting Profitability in Indonesian Commercial Banks: Financial Ratio, Macroeconomic, and Ownership Structure
title_short Key Factors Impacting Profitability in Indonesian Commercial Banks: Financial Ratio, Macroeconomic, and Ownership Structure
title_sort key factors impacting profitability in indonesian commercial banks financial ratio macroeconomic and ownership structure
topic Commercial Banks, Financial Ratios, Profitability
url https://e-journal.uac.ac.id/index.php/iijse/article/view/5576
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