scholarly journals ANALISIS PERINGATAN DINI KEBANGKRUTAN BANK UMUM SYARIAH DI INDONESIA PERIODE 2011 – 2015

AKUNTABILITAS ◽  
2019 ◽  
Vol 11 (1) ◽  
pp. 39-58
Author(s):  
Kurnia Krisna Hari ◽  
Sa’adah Siddik ◽  
Didik Susetyo
Keyword(s):  
Corporate Governance ◽  
Early Warning ◽  
Financial Statements ◽  
Capital Adequacy ◽  
Islamic Banking ◽  
Return On Assets ◽  
Policy Theory ◽  
Good Corporate Governance ◽  
Capital Adequacy Ratio ◽  
Operating Margin

This study aims to give empirical prove on the factors that affecting early warning bankruptcyof Islamic banking in Indonesia using RGEC method. The factors that are tested in this study are Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Good Corporate Governance (GCG), Return on Assets (ROA), Net Operating Margin (NOM), and Capital Adequacy Ratio (CAR). The sample of this study consists of 7 Islamic banking in Indonesia. The data used is the quartile report of financial statements and the GCG report while the statistical method used is panel regression.The result shows that Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Return On Assets (ROA), and Capital Adequacy Ratio (CAR) gives impact to the early warning bankruptcy of the Islamic banking, while Good Corporate Governance (GCG) and Net Operating Margin (NOM) does not have any effect on the early warning bankruptcy. This implies that GCG and NOM are not inline with the policy, theory and previous studies. 

scholarly journals PENGARUH PENILAIAN KESEHATAN BANK TERHADAP KINERJA KEUANGAN BANK SYARIAH DI INDONESIA

2018 ◽  
Vol 3 (2) ◽  
pp. 409
Author(s):  
Welly Welly ◽  
Kurnia Krisna Hari
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Commercial Banks ◽  
Financial Statements ◽  
Capital Adequacy ◽  
Islamic Banks ◽  
Good Corporate Governance ◽  
Capital Adequacy Ratio ◽  
Operating Margin ◽  
Bank Soundness

This study aims to provide empirical evidence about the effect of bank soundness by using Risk Profile, Good Corporate Governance, Earnings, Capital (RGEC) methods on the financial performance of sharia commercial banks in Indonesia. The formulation of the problem in this research is whether there is an effect of the soundness of the Islamic Commercial Bank with the RGEC method with the banking performance in Indonesia in the 2011-2015 period? How much influence does the bank's health level have on the RGEC method on the performance of Islamic Banks in Indonesia? The research sample consisted of 7 Islamic banks in Indonesia. The data used are quarterly financial statements of sharia commercial banks and GCG implementation reports. The statistical method used to test the research hypothesis is multiple linear regression. The results of data testing stated that there was no heterocedasticity, autocorrelation, multicollinearity, and data with normal distribution. The results showed that Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Net Operating Margin (NOM) and Capital Adequacy Ratio (CAR) had an influence on the financial performance of Islamic commercial banks, while Good Corporate Governance (GCG) did not have influence on the financial performance of Islamic commercial banks. The effect of bank soundness on the financial performance of Islamic banks was 39.40%, while 60.60% was influenced by other factors outside this study.

scholarly journals The effect of risk management on financial performance with good corporate governance as a moderation variable

2018 ◽  
pp. 308
Author(s):  
Mardiana Mardiana
Keyword(s):  
Risk Management ◽  
Financial Performance ◽  
Stock Exchange ◽  
Financial Statements ◽  
Capital Adequacy ◽  
Operating Efficiency ◽  
Islamic Banking ◽  
Return On Assets ◽  
Good Corporate Governance ◽  
Capital Adequacy Ratio

<p>This study aims to examine the effect of risk management proxied by the Capital Adequacy Ratio (CAR), Operating Efficiency (BOPO), and Non Performing Loan (NPL), to the financial performance projected with Return on Assets (ROA) in Islamic Banking Companies listed on the Indonesia Stock Exchange (BEI) in the period 2011 to 2016. The data used is obtained from the Financial Statements of Sharia Banking Companies Listed on Indonesia Stock Exchange in the period 2011 to 2016. After passing through the stage of purposive sampling, the worthy of used sample is 5 Companies. The results showed that the variable of Capital Adequacy Ratio (CAR), and Non Performing Loan (NPL) had negative and insignificant effect on Return on Asset (ROA), and Operating Efficiency (BOPO) had negative and significant effect on Return on Assets (ROA). Thus, the bank (issuer) is expected to pay more attention to the level of operating efficiency to improve the profitability of the company's financial performance. Meanwhile, the variable Capital Adequacy Ratio (CAR) and Non Performing Loan (NPL) did not significantly affect the Return on Asset (ROA) of the company because during the study period, the bank intermediation function was not as expected.</p>

scholarly journals Analisis Tingkat Kesehatan Bank Dengan Menggunakan Metode Risk-Based Bank Rating (RBBR) (Studi Pada Bank yang Termasuk Saham LQ45 Sub Sektor Perbankan Tahun 2010–2016)

2018 ◽  
Vol 10 (1) ◽  
Author(s):  
Bobby Wijaya
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Risk Profile ◽  
Capital Adequacy ◽  
Self Assessment ◽  
Return On Assets ◽  
Good Corporate Governance ◽  
Health Level ◽  
Net Interest Margin ◽  
Capital Adequacy Ratio

This paper seeks to find out the health level of banks in Indonesia Stock Exchange LQ45 Index. It used descriptive methods with qualitative approach that is Risk Based Bank Rating (RBBR) model. RBBR model consists of 4 factors among others: risk profile, good corporate governance (GCG), earnings and capital factor.The analytical tool used in this study is the assessment of the level of health of banks in Indonesia Stock Exchange LQ45 Index against the risk factor using the ratio of net performing loans (NPLs) and Loan to Deposit Ratio (LDR), a factor of corporate governance by using the self-assessment report of good corporate governance, the earnings factor using the ratio of return on assets (ROA) and net interest margin (NIM) and the factor of capital using the ratio of capital adequacy ratio (CAR). The results showed that there are several banks which have "Less Healthy", "Healthy Enough", "Pretty Good". Bank Mandiri, BRI and BNI received the predicate of "Pretty Good" in risk profile factor for liquidity risk, whereas Bank BTN received the predicate of "Healthy Enough". Also, Bank BTN received the predicate of "Healthy Enough" and "Pretty Good" in earnings factor specifically ROA and GCG factor. Keywords:Indonesia Stock Exchange LQ45 Index, Health Level of Banks, Risk Based Bank Rating (RBBR) Model.

scholarly journals Pengaruh Komponen Risk Based Bank Rating Pada Nilai Perusahaan Perbankan

2019 ◽  
Vol 29 (2) ◽  
pp. 883
Author(s):  
Ketut Krisna Savitri ◽  
I Wayan Ramantha
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Capital Adequacy ◽  
Return On Assets ◽  
Good Corporate Governance ◽  
Capital Adequacy Ratio ◽  
Negative Effect

This study aims to empirically examine the effect of the risk-based bank rating component as measured by non-performing loans, loan to deposit ratio, good corporate governance, return on assets and capital adequacy ratio on the value of banking companies listed on the Indonesia Stock Exchange (BEI) Year 2013-2017. The research sample was selected using the nonprobability sampling method with a purposive sampling technique and obtained as many as 6 banking companies, so that the number of observations with a study period of 5 years was 30 observations. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that non-performing loans and loan to deposit ratios have a negative effect on the value of banking companies. Return on assets and capital adequacy ratio have a positive effect on the value of banking companies and good corporate governance does not affect the value of banking companies. Keywords : Risk Based Bank Rating;  Company Value; Banking.

scholarly journals Kinerja Keuangan Sebelum dan Sesudah Penerapan Good Corporate Governance pada PT. Bank Pembangunan Daerah Bali

2020 ◽  
Vol 30 (7) ◽  
pp. 1750
Author(s):  
Ida Bagus Odi Rezky Saputra ◽  
Ni Made Dwi Ratnadi
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Study Data ◽  
Capital Adequacy ◽  
Literature Study ◽  
Return On Assets ◽  
Return On Equity ◽  
Operating Income ◽  
Good Corporate Governance ◽  
Capital Adequacy Ratio

This research is in the form of observations on PT Bank Pembangunan Bali which has implemented Good Corporate Governance. The data collection method uses documentation study data and literature study. This is intended to obtain a clearer picture in order to solve the problem under study. Analysis of the data used includes an analysis of financial performance based on liquidity ratios, profitability and solvency. The results of this study indicate an increase in financial performance after the implementation of Good Corporate Governance when viewed using Return on Assets, Operating Expenses / Operating Income, Capital Adequacy Ratio, Non-Performing Loans. Meanwhile, if viewed through the ratio of Loan to Deposit and Return on Equity the study found a decrease in performance after the implementation of Good Corporate Governance. Keywords: Good Corporate Governance; Financial Performance; Bank.

scholarly journals Analisis Komparatif Tingkat Kesehatan Bank BUMN Di Indonesia Dengan Metode RGEC

2020 ◽  
Vol 3 (2) ◽  
pp. 249-262
Author(s):  
Chandra Hotpartua ◽  
Ekayana Sangkasari Paranita
Keyword(s):  
Corporate Governance ◽  
Capital Adequacy ◽  
Return On Assets ◽  
Good Corporate Governance ◽  
Capital Adequacy Ratio

Penelitian ini bertujuan untuk mengetahui tingkat kesehatan bank BUMN ditinjau dari aspek Profil Risiko, aspek Good Corporate Governance, aspek Laba, dan aspek Permodalan pada periode tahun 2015-2018. Objek penelitian adalah empat Bank BUMN Nasional yaitu Bank Mandiri, Bank BNI, Bank BRI, dan Bank BTN. Metode pengumpulan data melalui metode dokumenter dengan data sekunder. Penelitian ini menggunakan teknik analisis deskriptif dengan analisis rasio kualitatif. Aspek profil risiko bank BUMN dianalisis menggunakan rasio keuangan NPL (Non Performing Loan), dan LDR (Loan to Deposit Ratio). Aspek Good Corporate Governance dianalisis berdasarkan nilai komposit. Aspek laba bank BUMN dianalisis dengan rasio keuangan ROA (Return On Assets). Aspek permodalan bank BUMN dianalisis menggunakan rasio keuangan CAR (Capital Adequacy Ratio). Temuan penelitian menunjukkan bahwa berdasarkan aspek profil resiko, laba, dan permodalan, bank yang paling unggul adalah Bank BRI. Adapun berdasarkan aspek Good Corporate Governance, bank yang paling unggul adalah Bank Mandiri.

scholarly journals THE INFLUENCE OF FINANCIAL RATIOS AND GOOD CORPORATE GOVERNANCE TOWARDS FINANCIAL DISTRESS ON ISLAMIC BANKS IN INDONESIA

2020 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
Nandita Salatifa Diwanti ◽  
Purwanto .
Keyword(s):  
Corporate Governance ◽  
Financial Distress ◽  
Quantitative Research ◽  
Negative Influence ◽  
Capital Adequacy ◽  
Islamic Banks ◽  
Financial Service Authority ◽  
Return On Assets ◽  
Good Corporate Governance ◽  
Capital Adequacy Ratio

<p>This research aims to empirically prove the influence of debt to total assets ratio, capital adequacy ratio, total assets turnover, return on assets, and good corporate governance towards financial distress by Altman Z-Score. This research uses the population of Islamic banks published in the Financial Service Authority during the period 2013-2018, where the data is collected from official bank websites. Adopting a quantitative research and has 72 observations from 12 banks in six years. The result shows that capital adequacy ratio and return on assets have significant positive influence towards financial distress. While debt to total assets ratio has the significant negative influence to financial distress. However, total assets turnover and good corporate governance have a negative insignificant influence to Financial Distress. Simultaneously, all independent variables have a significant influence on financial distress, which is indicated by a value of 59.9%.<strong></strong></p>

scholarly journals ANALISIS RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNING, CAPITAL GUNA MENILAI TINGKAT KESEHATAN BANK

2019 ◽  
Vol 2 (2) ◽  
Author(s):  
Sri Luayyi
Keyword(s):  
Corporate Governance ◽  
Risk Profile ◽  
Capital Adequacy ◽  
Return On Assets ◽  
Good Corporate Governance ◽  
Capital Adequacy Ratio

Analisis risk profile, good corporate governance, earning, capital guna menilai tingkat kesehatan bank yang dilakukan pada PT BPR Jwalita Trenggalek bertujuan untuk mengetahui tingkat kesehatan bank tahun 2016 dan 2017 ditinjau dari aspek Risk Profile, Good Corporate Governance (GCG), Earnings, dan Capital. Data yang digunakan dalam penelitian ini adalah data primer. Data primer meliputi gambaran umum perusahaan, struktur organisasi, data penilaian tata kelola, serta laporan keuangan. Teknik analisa yang digunakan dalam penelitian ini adalah dengan metode analisis rasio keuangan dengan cara menghitung Non Perfoming Loan, Loan to Dept Ratio, Return On Assets, Capital Adequacy Ratio, sertamengolah data peniliaian tata kelola (GCG).Dari hasil penelitian menunjukkan bahwa selama tahun 2016 dan 2017: (1) Aspek Risk profile perusahaan berada dalam kondisi sehat dengan nilai NPL berturut-turut sebesar 4,42 persen dan 3,68 persen, LDR sebesar 80,65 persen, dan 81,80 persen. (2) Aspek GCG berada dalam kondisi sehat dengan nilai pada tahun 2016 sebesar 1,89 dan pada tahun 2017sebesar 1,85. (3) Aspek Earnings berturutut-turut berada dalam kondisi sangat sehat dengan nilai ROA sebesar 5,04 persen, dan 4,43 persen. (4) Aspek Capital berturut-turut berada dalam kondisi sangat sehat dengan nilai CAR sebesar 33,28 persen dan 56.17 persen. (5) Aspek RGEC secara keseluruhan berada dalam Peringkat Komposit 1 yaitu sangat sehat dengan nilai sebesar 88 persen.

scholarly journals Pengaruh RGEC (Risk Profile, Good Corporate Governance Earning, Capital) terhadap Financel Distress

Owner ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 107-118
Author(s):  
Fikri Hakim Ermar ◽  
Suhono Suhono
Keyword(s):  
Corporate Governance ◽  
Financial Distress ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Risk Profile ◽  
Capital Adequacy ◽  
Return On Assets ◽  
Good Corporate Governance ◽  
Capital Adequacy Ratio ◽  
Sample Data

This study aims to determine the effect of RGEC (Risk Profile, Good Corporate Governance, Earnings and Capital) on Financial Distress in banks listed on The Indonesia Stock Exchange (IDX) for the period of 2016-2019. The sample data used is the result of the purposive sampling technique and the samples declared worthy to be utilized are 21 banks. During the study conducted, the method was adopted which is a method of logistic regression analysis using SPSS 25 program aid. The results of the research show that the variables that are known can affect the Financial Distress is Return On Asset affect negatively and significantly. Meanwhile, variables that do not affect Financial Distress are Non-Performing Loan (NPL), Loan to Deposit Ratio, Good Corporate Governance, and Capital Adequacy Ratio. Simultaneously Non Performing Loans, Loan to Deposit Ratio, Good Corporate Governance, Return on Assets and Capital Adequacy Ratio have a significant effect on Financial Distress.

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