PENGARUH NII SHARE TERHADAP PROFITABILITAS BANK PEMBANGUNAN DAERAH DI INDONESIA PERIODE 2020–2024

Adinaufal Maulanafi, Mamduh M. Hanafi, Prof. Dr., M.B.A.

2026 | Tesis | S2 MANAJEMEN (MM) JAKARTA

Bank Pembangunan Daerah (BPD) di Indonesia menghadapi tekanan strategis untuk 

melakukan diversifikasi struktur pendapatan ke ranah non-bunga di tengah akselerasi 

digitalisasi. Penelitian ini bertujuan untuk menguji secara empiris pengaruh Non-Interest 

Income Share (NII Share) terhadap profitabilitas bank yang diproksikan dengan Return on 

Assets (ROA) dan Return on Equity (ROE). Menggunakan metode analisis kuantitatif data 

panel statis, sampel penelitian mencakup seluruh populasi BPD (27 institusi) dengan 

frekuensi triwulanan selama periode 2020–2024, menghasilkan 513 observasi efektif setelah 

penerapan instrumen tunda (lag-1). Pengujian dilakukan melalui pemisahan sub-kelompok 

sampel berdasarkan kapasitas permodalan, yaitu Kelompok Bank berdasarkan Modal Inti 

(KBMI) 1 serta gabungan KBMI 2 dan 3, dengan mengontrol karakteristik internal bank 

meliputi ukuran bank (SIZE), Equity-to-Assets Ratio (EA), Current Account and Saving 

Account Ratio (CASA), Loan-to-Deposit Ratio (LDR), Credit Cost/Loans (CC), dan 

Operating Expenses to Assets (OPEX).

Hasil estimasi regresi dengan koreksi White Period Standard Errors menunjukkan bahwa 

variabel utama NII Share tidak berpengaruh signifikan terhadap ROA maupun ROE pada 

seluruh kelompok permodalan (KBMI 1 dan KBMI 2&3). Profitabilitas BPD berskala modal 

kecil (KBMI 1) secara dominan dan signifikan ditekan oleh OPEX Ratio, yang 

mengonfirmasi keberadaan fenomena digitalization trap, di mana tingginya beban biaya tetap 

investasi teknologi informasi belum mampu terkompensasi oleh volume transaksi jasa 

keuangan daerah. Sebaliknya, profitabilitas BPD berskala modal menengah-besar (KBMI 

2&3) sensitif terhadap inefisiensi skala organisasi (SIZE), tingkat permodalan (Equity-to

Assets), dan risiko kualitas kredit (Cost of Credit). Kesimpulannya, strategi diversifikasi 

pendapatan non-bunga di industri BPD belum menjadi penggerak laba utama dan masih 

berada pada posisi komplementer. Penguatan kinerja jangka pendek lebih efektif dicapai 

melalui disiplin pengendalian biaya operasional pada BPD KBMI 1, serta penajaman mitigasi 

risiko kredit pada BPD KBMI 2&3.

Regional Development Banks (BPD) in Indonesia face significant strategic pressure to diversify their revenue structures toward non-interest income amid accelerating digital transformation. This study aims to empirically examine and test the effect of Non-Interest Income Share (NII Share) on bank profitability proxied by Return on Assets (ROA) and Return on Equity (ROE). This study uses a static panel data approach covering the entire BPD population (27 institutions) with quarterly frequency over the 2020–2024 period, yielding 513 effective observations after applying the one-period lag instrument (lag-1). The analysis is conducted through sample sub-group segmentation based on capital capacity, namely Capital-Based Bank Group (KBMI) 1 and the combined KBMI 2 and 3, controlling for internal bank characteristics including bank size (SIZE), Equity-to-Assets Ratio (EA), Current Account and Saving Account Ratio (CASA), Loan-to-Deposit Ratio (LDR), Credit Cost/Loans (CC), and Operating Expenses to Assets (OPEX).

Regression estimation results with White Period Standard Errors correction indicate that the primary variable NII Share exerts no statistically significant effect on either ROA or ROE across all capital groups (KBMI 1 and KBMI 2&3). The profitability of small-capital BPDs (KBMI 1) is predominantly and significantly suppressed by the OPEX Ratio, providing empirical evidence of the digitalization trap phenomenon, whereby the high fixed-cost burden of information technology investment has not been offset by the volume of regional financial service transactions. In contrast, the profitability of medium-to-large-capital BPDs (KBMI 2&3) is sensitive to organizational scale inefficiency (SIZE), capitalization level (Equity-to-Assets), and credit quality risk (Cost of Credit). In conclusion, the non-interest income diversification strategy in the BPD industry has yet to emerge as the primary profit driver and remains in a complementary position. In the short term, KBMI 1 BPDs stand to benefit more from strict operational cost discipline, while KBMI 2&3 BPDs benefit more from sharper credit risk mitigation.

Kata Kunci : Bank Pembangunan Daerah (BPD), Non-Interest Income Share, Profitabilitas, Return on Assets (ROA), Return on Equity (ROE)