Jurnal Akuntansi dan Bisnis
Vol 24, No 1 (2024)

Hubungan Diversifikasi dan Risiko Perbankan di Indonesia: Apakah Usia Bank Berpengaruh?

Atmaji Atmaji (Universitas Sebelas Maret)
Sarwoto Sarwoto (Unknown)
Arum Setyowati (Unknown)
Wahyu Trinarningsih (Unknown)



Article Info

Publish Date
08 Jun 2024

Abstract

Our research will examine the relationship between bank diversification and bank risk in Indonesia. We employ data from bank that registered in the Financial Service Authority (OJK) from 2013 to 2022. We find that bank diversification is associated with bank risk. Asset diversification has negative impact on credit risk, meanwhile it has not significant effect on solvency risk. Furthermore, we also find that revenue diversification has positive impact on solvency risk and for opposite side, it has negative impact on credit risk. Next, bank age has positive impact solvency risk and it has negative impact on credit risk. Moreover, we also find that bank age moderated the relationship between asset diversification and credit risk. However, we can not support that bank age moderated the relationship revenue diversification and bank risk that measured by solvency risk and credit risk. Finally, we investigate bank-specific variables that determine bank risk which are bank size, receivable loss reserve ratio, cost to income ratio, profit margin ratio, and liquidity ratio

Copyrights © 2024






Journal Info

Abbrev

jab

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Bisnis (JAB)is published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia. Published two times a year, February and August, JAB is a media of communication and reply forum for scientific works especially concerning the field of ...