PENGARUH PENILAIAN KESEHATAN BANK TERHADAP KINERJA KEUANGAN BANK SYARIAH DI INDONESIA

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.

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

AKUNTABILITAS ◽

10.29259/ja.v11i1.8928 ◽

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.

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PENGARUH KOMPONEN RISK BASED BANK RATING (RBBR) TERHADAP PROFITABILITAS PERBANKAN

Jurnal Akuntansi dan Keuangan ◽

10.23960/jak.v25i2.129 ◽

2020 ◽

Vol 25 (2) ◽

pp. 44-58

Author(s):

Anggi Tiara Novira ◽

Reni Oktavia ◽

Yuztitya Asmaranti

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Commercial Banks ◽

Operational Efficiency ◽

Capital Adequacy ◽

Efficiency Ratio ◽

Good Corporate Governance ◽

Net Interest Margin ◽

Capital Adequacy Ratio ◽

Interest Margin

This study aims to analyze the effect of Risk Based Bank Rating (RBBR) component implementation to the financial performance of conventional commercial banks in Indonesia. The RBBR component is presented by using variables: Non Performing Loan, Loan to Deposit Ratio, Good Corporate Governance, Operational Efficiency Ratio, Net Interest Margin, Capital Adequacy Ratio. Meanwhile, financial performance is measured using Return On Assets (ROA). This study used quantitative methods with secondary data obtained from the websites of each conventional commercial bank. The research sample was selected by using purposive sampling in order to obtain 25 conventional commercial banks in Indonesia during 2010-2019. Data analysis used multiple linear regression analysis by IBM SPSS Statistics 26 program. The results of this study indicate that Non Performing Loan (NPL), Good Corporate Governance (GCG), Capital Adequacy Ratio (CAR) have no effect on the financial performance of conventional commercial banks. Meanwhile, the Loan to Deposit Ratio (LDR) and Operational Efficiency Ratio (REO) have a negative effect on the financial performance of conventional commercial banks, and the Net Interest Margin (NIM) has positive effect on the financial performance of conventional commercial banks.

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Corporate governance and financial performance in Islamic banks: the role of the sharia supervisory board in multiple-layer management

Banks and Bank Systems ◽

10.21511/bbs.14(4).2019.17 ◽

2019 ◽

Vol 14 (4) ◽

pp. 183-191 ◽

Cited By ~ 1

Author(s):

Darwanto ◽

Anis Chariri

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Board Of Directors ◽

Commercial Banks ◽

Supervisory Board ◽

Capital Adequacy ◽

Islamic Banks ◽

Return On Assets ◽

Capital Adequacy Ratio ◽

The Board Of Directors

This study aims to investigate the impact of Good Corporate Governance (GCG) on the financial performance of sharia banking. GCG is measured by the Board of Commissioners Performance, the Board of Commissioners Composition, the Number of Audit Committees, the Board of Directors, and the Sharia Supervisory Board Performance, whereas financial performance is proxied by Return on Assets, financing risk (Non-Performing Financing), and capital (Capital Adequacy Ratio). Sharia commercial banks registered by Bank Indonesia made the sample of this study. Annual reports and GCG reports of sharia commercial banks from 2014 to 2017 are used as a data source. The study uses a panel data regression approach to analyze the data; some interesting results have been obtained. The Sharia board positively affected financial performance of Islamic banks in terms of return on assets and capital adequacy ratio, and negatively as to non-performing financing. Similarly, the board of directors had a significant impact on the financial performance of Islamic banks in the same direction as the sharia supervisory board in terms of the three components. Meanwhile, the board of commissioners had a significant and positive impact only on the return on assets of Islamic banks in Indonesia.

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Indikator Risk Based Bank Rating, Kinerja Keuangan dan Perusahaan Perbankan

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i03.p20 ◽

2021 ◽

Vol 31 (3) ◽

pp. 782

Author(s):

Ida Bagus Made Bayu Indrawan ◽

I Wayan Pradnyanta Wirasedana

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Stock Exchange ◽

Sampling Technique ◽

Capital Adequacy ◽

Good Corporate Governance ◽

Net Interest Margin ◽

Analysis Technique ◽

Capital Adequacy Ratio ◽

Interest Margin

The research aims to prove empirically the influence of Non-Performing Loans, Loans to Deposit Ratio, Good Corporate Governance, Net Interest Margin, and Capital Adequacy Ratio on financial performance of banking companies listed on the IDX. Agency theory and Productive theory of credit are the theories used in this study. The study population is all Banking Companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018 totaling 45 companies. The research sample of 30 companies with non-probability sampling method with purposive sampling technique. The data analysis technique used is multiple linear regression. The research results obtained by Non Performing Loans are considered negative, Loan to Deposit Ratio and Good Corporate Governance are not approved and are significant, Net Interest Margin and Capital Adequacy Ratio have positive and significant effect on financial performance. Keywords: Non Performing Loan; Loan to Deposit Ratio; Good Corporate Governance; Net Interest Margin; Capital Adequacy Ratio; Financial Performance.

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PENGARUH PEMBIAYAAN BAGI HASIL DAN TINGKAT KESEHATAN BANK TERHADAP KINERJA KEUANGAN DENGAN PEMBIAYAAN BERMASALAH SEBAGAI VARIABEL PEMODERASI

Nominal Barometer Riset Akuntansi dan Manajemen ◽

10.21831/nominal.v10i2.30282 ◽

2021 ◽

Vol 10 (2) ◽

pp. 188-200

Author(s):

Dian Ratri Utami ◽

Tri Utami

Keyword(s):

Regression Analysis ◽

Financial Performance ◽

Commercial Banks ◽

Profit Sharing ◽

Capital Adequacy ◽

Purposive Sampling ◽

Moderating Variables ◽

Capital Adequacy Ratio ◽

Independent Variable ◽

Bank Soundness

Abstrak: Pengaruh Pembiayaan Bagi Hasil Dan Tingkat Kesehatan Bank Terhadap Kinerja Keuangan Dengan Pembiayaan Bermasalah Sebagai Variabel Pemoderasi Penelitian ini bertujuan untuk mengetahui pengaruh dari variabel independent yaitu pembiayaan bagi hasil dan tingkat kesehatan bank terhadap kinerja keuangan dengan pembiayaan bermasalah sebagai variabel pemoderasi. Populasi yang menjadi obyek dalam penelitian ini adalah Bank Umum Syariah di Indonesia sebanyak 14 Bank yang terdaftar dalam Bank Indonesia. Pengumpulan data dengan metode purposive sampling. Sampel yang digunakan adalah 11 Bank Umum Syariah yang memiliki data sesuai dengan variabel yang dibutuhkan. Metode analisis data yang digunakan yaitu Moderated Regression Analysis (MRA). Penelitian ini menunjukan 1) Pembiayaan bagi hasil tidak memiliki pengaruh tehadap kinerja keuangan (ROA). 2) Tingkat kesehatan bank memiliki pengaruh positif signifikan pada profitabilitas kinerja keuangan perusahaan. 3) Pembiayaan bermasalah (NPF) secara simultan tidak berhasil memperkuat pengaruh pembiayaan bagi hasil terhadap kinerja keuangan. 4) Pembiayaan bermasalah (NPF) secara simultan juga tidak dapat memperkuat pengaruh tingkat kesehatan bank terhadap kinerja keuangan.Kata kunci: Pembiayaan Bagi Hasil, Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Retun On Asset (ROA)Abstract: Effect of Profit Sharing Financing and Bank Health Level on Financial Performance with Problem Financing as Moderating Variables. This study aims to determine the effect of the independent variable, profit sharing financing and bank soundness on financial performance with problem financing as a moderating variable. The population that is the object of this study is 14 Sharia Commercial Banks in Indonesia, which are registered with Bank Indonesia. Data collection using purposive sampling method. The sample used was 11 Islamic Commercial Banks that have data in accordance with the required variables. The data analysis method used is Moderated Regression Analysis (MRA). This study shows 1) Profit sharing financing has no influence on financial performance (ROA). 2) The level of soundness of a bank has a significant positive effect on the profitability of a company's financial performance. 3) Simultaneous financing (NPF) does not succeed in strengthening the effect of profit sharing financing on financial performance. 4) Simultaneous financing (NPF) also cannot strengthen the effect of bank soundness on financial performance.Keywords: Profit Sharing Financing, Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Retun On Asset (ROA)

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

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i07.p11 ◽

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.

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

Firm Journal of Management Studies ◽

10.33021/firm.v5i1.984 ◽

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>

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Good Corporate Governance And Financial Performance On Capital Adequacy Ratio: A Reflection Of Indonesian Conventional Banking

JBMP (Jurnal Bisnis Manajemen dan Perbankan) ◽

10.21070/jbmp.v7i2.1542 ◽

2021 ◽

Vol 7 (2) ◽

pp. 293-306

Author(s):

Yuli Agustina ◽

Agung Winarno ◽

Ariska Dyan

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Secondary Data ◽

Capital Adequacy ◽

Self Assessment ◽

Good Corporate Governance ◽

Net Interest Margin ◽

Capital Adequacy Ratio ◽

Using Data ◽

The Impact

The purpose of this study is to determine the impact of good corporate governance, as well as financial performance as measured by non-performing loans, net interest margin, return on assets, and loan to deposit ratios, on the capital adequacy ratio of conventional banking in the period 2015-2019, using data from the Federal Reserve. The composite value of banking self-assessment is the indicator that was utilized to determine good corporate governance in the context of this study. The quantitative approach used in this study was combined with secondary data. Purposive sampling was used in this study to select a sample of 35 banks, which was then analyzed. The findings revealed that GCG, NPL, ROA, and LDR had no impact on CAR. This occurs because the revenues obtained by the bank are used to mitigate the bank's operational risk, and so have no effect on the bank's capital adequacy ratio (CAR). The NIM has a negative and statistically significant effect on the CAR. This is due to the fact that the NIM indicates that the quantity of loans granted is increasing, implying that the risk faced by the bank is also increasing.

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THE EFFECT OF FINANCIAL PERFORMANCE RATIOS ON CONVENTIONAL BANK PROFITABILITY IN INDONESIA STOCK EXCHANGE

Ekuilibrium Jurnal Ilmiah Bidang Ilmu Ekonomi ◽

10.24269/ekuilibrium.v14i2.1568 ◽

2019 ◽

Vol 14 (2) ◽

pp. 84

Author(s):

Ahmad Azmy ◽

Iqbal Febriansyah ◽

Anita Munir

Keyword(s):

Financial Performance ◽

Commercial Banks ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Capital Adequacy ◽

Test Results ◽

Return On Assets ◽

Bank Profitability ◽

Capital Adequacy Ratio

This study aims to analyze the effect of the ratio of financial performance to the profitability of private conventional commercial banks listed on the Indonesia Stock Exchange. Retrieval of data using financial statements from fourteen conventional commercial banks. The independent variables used include Capital Adequacy Ratio (CAR), Operational Income Operating Expenses (BOPO), Non Performing Loans (NPL), and Loan to Deposit Ratio (LDR). The profitability variable is proxied by Return on Assets (ROA). This type of research is quantitative that uses secondary data. The analysis was carried out using multiple regression analysis. The results showed that, CAR and NPL had no effect on ROA, while BOPO and LDR had a significant effect on ROA. Then the F Test results show that CAR, NPL, BOPO, and LDR simultaneously influence ROA

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Analysis of the effect of GCG quality on the financial performance of Islamic banks

The Indonesian Accounting Review ◽

10.14414/tiar.v5i2.642 ◽

2015 ◽

Vol 5 (2) ◽

pp. 119 ◽

Cited By ~ 1

Author(s):

Flowurrence Wibawanti Dewany

Keyword(s):

Corporate Governance ◽

Sampling Technique ◽

Mean Value ◽

Capital Adequacy ◽

Rate Of Return ◽

Islamic Banks ◽

Return On Assets ◽

Good Corporate Governance ◽

Capital Adequacy Ratio

This research aims to know the effect of the quality of Good Corporate Governance implementation on the rate of return, measured using Return on Assets (ROA), the risk of financing, measured using Non Performing Financing (NPF), and capitals measured using Capital Adequacy Ratio (CAR) on Islamic Banks in Indonesia. The sampling technique used in this research is purposive sampling method with the limi-tation of Islamic Banks registered in Bank Indonesia, publish annual report and dis-close reports of Good Corporate Governance from 2010 to 2013. The result shows that the quality of Good Corporate Governance implementation on Islamic banks in Indo-nesia is categorized good, based on the composite mean value of 1.70676. The quality of Good Corporate Governance implementation has no effect on the rate of return and the risk of financing, but it has an effect on the capital.

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