Andrianto, Ricky (2019) Determinan Struktur Modal pada Bank Syariah dan Bank Konvensional di Indonesia. Other thesis, Institut Teknologi Sepuluh Nopember.
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Abstract
Penambahan tingkat liabilitas menjadi strategi penting bagi bank melihat proporsi antara simpanan nasabah dan kredit yang kurang diseimbangkan, namun peningkatan liabilitas tersebut berpotensi untuk membawa risiko kebangkrutan serta biaya modal menjadi lebih tinggi. Hal tersebut memerlukan identifikasi demi merealisasikan nilai tambah bagi perusahaan dan profitabilitas semaksimal mungkin. Studi terkait struktur modal di Indonesia saat ini hanya terfokus pada faktor kesehatan perbankan, namun belum ada yang meninjau nilai buku hutang yang lebih selaras dengan permasalahan pada tingkat simpanan nasabah serta dapat memberikan gambaran struktur modal secara keseluruhan. Penelitian ini membedakan antara perbankan konvensional dengan syariah karena kedua jenis bank ini beroperasi dengan cara yang berbeda. Penelitian ini menggunakan data laporan keuangan dari Bank Umum Konvensional dan Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan dalam rentang tahun 2013 hingga 2017. Metode yang digunakan yaitu regresi data panel untuk mengestimasi faktor profitabilitas, ukuran perusahaan, tingkat pertumbuhan, tangibilitas, volatilitas penghasilan dan pajak terhadap nilai buku hutang. Berdasarkan hasil komparasi masing-masing variabel menandakan Bank Umum Konvensional di Indonesia unggul dalam rata-rata dari nilai buku hutang, profitabilitas, ukuran perusahaan dan tingkat pertumbuhan daripada Bank Umum Syariah. Sebaliknya, Bank Umum Syariah cenderung memiliki proporsi aset tetap yang lebih banyak, memiliki fluktuasi penghasilan yang lebih rendah serta biaya pajak yang besar daripada Bank Umum Konvensional. Hasil analisis menunjukan persamaan pengaruh antara Bank Umum Konvensional dengan Bank Umum Syariah dalam ukuran perusahaan, tingkat pertumbuhan dan tangibiltas. Kemudian perbedaan antara kedua bank tersebut terletak pada langkah yang harus diambil pada masing-masing jenis perbankan dalam merespon faktor tingkat pertumbuhan dan tangibilitas. Maka dari itu Bank Umum Konvensional maupun Bank Umum Syariah perlu untuk mempertimbangkan faktor-faktor yang mempengaruhi tingkat liabilitas tersebut demi menciptakan risiko kebangrutan yang lebih rendah serta biaya modal serendah mungkin.
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The addition of the level of liability is an important strategy for banks to see the proportion between deposits and loans that are less balanced, but the increase in these liabilities has the potential to bring the risk of bankruptcy and capital costs higher. This requires identification to realize added value for the company and profitability as much as possible. Studies related to capital structure in Indonesia currently only focus on banking health factors, but no one has reviewed the book leverage which is more in line with the problems at the level of deposit and can provide an overall picture of capital structure. This research distinguishes between conventional banking and sharia because these two types of banks operate in different ways. This study uses financial report data from Conventional Commercial Banks and Islamic Commercial Banks registered in the Otoritas Jasa Keuangan in the range of 2013 to 2017. The method used is panel data regression to estimate factors of profitability, company size, growth rate, tangibility, income volatility and tax on the book leverage. Based on the results of the mean comparison indicates that Conventional Commercial Banks in Indonesia excel profitability, company size and growth rate than Islamic Commercial Banks. In contrast, Islamic Commercial Banks tend to have a higher leverage, proportion of fixed assets, income fluctuations and large tax costs than Conventional Commercial Banks.The results of the analysis show the similarity of influence between Conventional Commercial Banks and Islamic Commercial Banks in company size, growth rate and tangibility. The difference between the two banks lies in the steps that must be taken in each type of banking in response to factors of growth and tangibility. Therefore, Conventional Commercial Banks and Sharia Commercial Banks need to consider the factors that influence the level of liabilities to create a lower risk of bankruptcy and the lowest possible capital costs.
| Item Type: | Thesis (Other) |
|---|---|
| Additional Information: | RSMB 658.15 And d-1 |
| Uncontrolled Keywords: | Indonesia, Struktur modal, Bank Umum Syariah, Bank Umum Konvensional |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Business and Management Technology > Business Management > 61205-(S1) Undergraduate Thesis |
| Depositing User: | Ricky Andrianto |
| Date Deposited: | 08 Apr 2025 06:26 |
| Last Modified: | 08 Apr 2025 06:26 |
| URI: | http://repository.its.ac.id/id/eprint/67823 |
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