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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Riset Akuntansi dan Keuangan Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) The International Journal of Business Review (The Jobs Review) Multifinance Jurnal Inspirasi Ilmu Manajemen
Rima Dwijayanty
Universitas Sangga Buana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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FEE BASED INCOME SEBAGAI DETERMINAN PROFITABILITAS: BUKTI EMPIRIS PADA BANK UMUM KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA Putri Tyas Permatasari; Yuli Surya Fauzia Pertami; Rima Dwijayanty; Indri Gustirani
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 10 No 2 (2026): April
Publisher : Universitas Sangga Buana

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Abstract

This study is motivated by fluctuations in banking profitability caused by uncertainty in interest income, encouraging banks to optimize non-interest income through Fee Based Income (FBI). The study aims to examine the effect of Fee Based Income on profitability, measured by Return on Assets (ROA), in conventional commercial banks listed on the Indonesia Stock Exchange during 2019–2023. A quantitative approach with an associative research method was employed. Using purposive sampling, the study obtained 24 banks with 105 observations after outlier elimination. The data were analyzed using panel data regression with the Random Effect Model (REM). The findings reveal that Fee Based Income has a positive and significant effect on ROA. These results indicate that increasing non-interest income enhances bank profitability and strengthens financial performance resilience through income diversification.
THE EFFECT OF THE SHORT-TERM LIQUIDITY RATIO ON RETURN ON ASSETS IN FOOD AND BEVERAGE COMPANIES LISTED ON THE IDX (2021–2023) Rima Dwijayanty; Aryati Lintang Nastiti; Hetti Herawati; Wuri Handayani
Multifinance Vol. 4 No. 1 (2026): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v4i1.525

Abstract

This study aims to examine the effect of the Current Ratio (CR) on Return on Assets (ROA) in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Liquidity, measured by CR, is assumed to influence the firm’s ability to generate profits through the effective utilization of assets. The research applies a quantitative method with a descriptive verification approach. A purposive sampling technique was employed to select 44 companies from a total population of 72. Data were analyzed using simple linear regression with the support of EViews 12. The results reveal that CR has a negative but statistically insignificant effect on ROA, with a significance value of 0.1092, which is greater than the 0.05 threshold. This finding suggests that higher liquidity does not necessarily improve profitability, as excess current assets may hinder efficiency in generating returns. Overall, the study emphasizes the importance of managing liquidity effectively to achieve an optimal balance between solvency and profitability in the food and beverage sector.
Co-Authors Aryati Lintang Nastiti Bambang Susanto Berg, Isabelle van den Erfana, Agus Pungki Eva Rachmawati Hetti Herawati Indri Gustirani Kurniawan, Aji Muhamad Lousiani Mansoni Mutia Hanifia Pratama, Yudhistira Anugerah Putri Tyas Permatasari Putri, Audina Margaretha Ratnawati, Aryanti Sopian, Isep Sukadwilinda, Sukadwilinda Tevi Leviany Tiana Aprilia Wuri Handayani Yuli Surya Fauzia Pertami