Pengaruh Pendapatan Berbasis Biaya Pada Return of Asset (ROA) pada Bank-bank di Indonesia

arief fadholi

Abstract


Abstract - The objective of this research is to examine the effect of fee based income on return on assets of listed banks in Indonesia stock exchange during 2006-2010.  Three types of  fee based income are investigated, namely income from provisions and commissions, income from  foreign exchange transaction services, and income from other bank services.  In addition, total asset is also included in the model as one of the independent variable. A sample of  24 banks is used in this study.  A multiple regression based on the ordinary least squared (OLS). The result shows that the three types of fee based income have a positive and significant effect on return on assets.  However, total assets do not have a significant effect.  Overall, the result suggests that banks should promote their fee based income activities in order to increase their profitability.


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References


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Arief Fadholi, Lulus dari Program PascaSarjana Universitas Trisakti tahun 2011. Dosen pada program studi Komputer Akuntansi Universitas Bina Sarana Informatika Jakarta.




DOI: https://doi.org/10.31294/jp.v17i1.5246