PENILAIAN RISIKO TERHADAP PERLUASAN PENDAPATAN NON-BUNGA PERBANKAN DI INDONESIA

Abstract

Growth in non-interest income in excess of interest income on banks in Indonesia became the motivation and background in this research. The condition is one of the bank’s efforts to stabilize revenue, or referred to diversify income. Research in the field of bank income diversification, especially in the developed countries give mixed results and contradictory, while in Indonesia is still relatively little is reviewing this phenomenon. Aims of the study, the first to test the effect of non-interest income of the bank’s accounting and market risk. Second, examine the effect of non-interest income from fee based on accounting and market risk. The object of research is banking in Indonesia, with a sample of banks listed on the Indonesia Stock Exchange (BEI) from the year 2010 to 2012. The research data were mostly obtained from the Stock Exchange and the Bank of Indonesia Banking Directory (DPI). Non-interest income is proxied by two variables: net non-interest income and fee-based revenue. Risk is measured on the basis of accounting and the market, the risk is proxied by the variable accounting standard deviation of ROA, while the market risk variable is proxied by the standard deviation of stock returns.