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
fi eld of bank income diversifi cation, 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 fi rst 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.