Gregorius N. Masdjojo, T. Suwarti, Cahyani Nuswandari, Bambang Sudiyatno
{"title":"印尼银行业盈利能力与资本缓冲之间的关系","authors":"Gregorius N. Masdjojo, T. Suwarti, Cahyani Nuswandari, Bambang Sudiyatno","doi":"10.21511/bbs.18(2).2023.02","DOIUrl":null,"url":null,"abstract":"This study examines profitability as a mediating variable to explore variables that affect the capital buffer in commercial banks. The research population is conventional commercial banks operating in Indonesia, with an observation period of 2017–2020. A purposive sampling method was used, during which 90 observations were found. Data analysis used multiple regression and the Sobel test to test for the mediating role of profitability. The results show that profitability acts as a mediating variable for non-performing loans and the ratio of loans to deposits in the capital buffer. Therefore, it is suggested that banks must maintain their ability to generate profitability in order to avoid liquidity risk. Another finding that is also important for bank managers is that non-performing loans have a significant effect on reducing profitability, while loans to total assets have a positive impact. Loan-to-deposit ratio and income diversification are not significant to profitability. Profitability, debt-to-total assets ratio, and income diversification have a negative impact on the capital buffer. Non-performing loans are not significant, while the loan-to-deposit ratio has a significant positive impact on the capital buffer.","PeriodicalId":53480,"journal":{"name":"Banks and Bank Systems","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2023-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"The relationship between profitability and capital buffer in the Indonesian banking sector\",\"authors\":\"Gregorius N. Masdjojo, T. Suwarti, Cahyani Nuswandari, Bambang Sudiyatno\",\"doi\":\"10.21511/bbs.18(2).2023.02\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study examines profitability as a mediating variable to explore variables that affect the capital buffer in commercial banks. The research population is conventional commercial banks operating in Indonesia, with an observation period of 2017–2020. A purposive sampling method was used, during which 90 observations were found. Data analysis used multiple regression and the Sobel test to test for the mediating role of profitability. The results show that profitability acts as a mediating variable for non-performing loans and the ratio of loans to deposits in the capital buffer. Therefore, it is suggested that banks must maintain their ability to generate profitability in order to avoid liquidity risk. Another finding that is also important for bank managers is that non-performing loans have a significant effect on reducing profitability, while loans to total assets have a positive impact. Loan-to-deposit ratio and income diversification are not significant to profitability. Profitability, debt-to-total assets ratio, and income diversification have a negative impact on the capital buffer. Non-performing loans are not significant, while the loan-to-deposit ratio has a significant positive impact on the capital buffer.\",\"PeriodicalId\":53480,\"journal\":{\"name\":\"Banks and Bank Systems\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-04-07\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Banks and Bank Systems\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.21511/bbs.18(2).2023.02\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"Social Sciences\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Banks and Bank Systems","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.21511/bbs.18(2).2023.02","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"Social Sciences","Score":null,"Total":0}
The relationship between profitability and capital buffer in the Indonesian banking sector
This study examines profitability as a mediating variable to explore variables that affect the capital buffer in commercial banks. The research population is conventional commercial banks operating in Indonesia, with an observation period of 2017–2020. A purposive sampling method was used, during which 90 observations were found. Data analysis used multiple regression and the Sobel test to test for the mediating role of profitability. The results show that profitability acts as a mediating variable for non-performing loans and the ratio of loans to deposits in the capital buffer. Therefore, it is suggested that banks must maintain their ability to generate profitability in order to avoid liquidity risk. Another finding that is also important for bank managers is that non-performing loans have a significant effect on reducing profitability, while loans to total assets have a positive impact. Loan-to-deposit ratio and income diversification are not significant to profitability. Profitability, debt-to-total assets ratio, and income diversification have a negative impact on the capital buffer. Non-performing loans are not significant, while the loan-to-deposit ratio has a significant positive impact on the capital buffer.
期刊介绍:
The journal focuses on the results of scientific researches on monetary policy issues in different countries and regions all over the world. It also analyzes the activities of international financial organizations, central banks, and bank institutions. Key topics: -Monetary Policy in Different Countries and Regions; -Monetary and Payment Systems; -International Financial Organizations and Institutions; -Monetary Policy of Central Banks; -Organizational Structure, Functions and Activities of Central Banks; -State Policy and Regulation of Banking; -Bank Competitiveness; -Banks at the Financial Markets; -Bank Associations and Conglomerates; -International Payment Systems; -Investment Banking; -Financial Risks and Risk Management in Banks; -Capital and Ownership Structure, Bankruptcy and Liquidation, Mergers and Acquisitions of Banks; -Corporate Governance and Goodwill; -Personnel Management in Banks; -Econometric, Statistical Methods; Econometric Modeling of Bank Activities; -Bank Ratings.