Pengaruh Kecukupan Modal, Efisiensi Operasional Dan Diversifikasi Pendapatan Terhadap Financial Sustainability

Abstrak

Purpose – this study aims to gather empirical information on the factors
that impact Financial Sustainability. The study emphasizes financial
sustainability as the dependent variable, with capital adequacy ratio,
operational efficiency, and revenue diversification as the independent
variables. This research focuses on analyzing conventional and sharia
general banking sub-sector companies that are publicly traded on the
Indonesia Stock Exchange between 2020 and 2022.

Design/methodology/approach – The sample method employs the
purposive sampling strategy. This study employs multiple regression
analysis with the SPSS 22 application as a data analysis framework. The
research criteria covered a total of 40 commercial banks, comprising both
conventional and Islamic banks, based on the processed data. The research
data is derived from secondary sources.

Findings – Based on results of this study, it was found that the capital
adequacy and revenue diversification positively impact financial
sustainability, however operational efficiency has a negative impact on
financial sustainability.

Research limitations/implications – For the conclusions that have been
put forward, researchers can provide some suggestions for improving the
quality of further research. The suggestions proposed by the researcher
include adding the number of other variables that are expected to affect the
financial sustainability, then the company is advised to pay attention to the
factors that affect its financial sustainability.