scholarly journals Does Covid-19 Have an Impact on Bank Performance in Indonesia? A Comparative Analysis Based on BUKU

2021 ◽  
Vol 2 (2) ◽  
pp. 9-18
Author(s):  
Novita Indri Yanti ◽  
Agrianti Komalasari ◽  
Tri Joko Prasetyo
Keyword(s):  
Comparative Analysis ◽  
Commercial Bank ◽  
Commercial Banks ◽  
Secondary Data ◽  
Financial Statements ◽  
Bank Performance ◽  
Capital Asset ◽  
Major Focus ◽  
Management Efficiency ◽  
Asset Quality

This study aims to determine whether there are differences in the financial performance of commercial banks in Indonesia before and during the Covid-19 pandemic, with a major focus on capital, asset quality, profitability, and management efficiency based on BUKU (Bank Umum Kegiatan Usaha - Commercial Bank Business Activities). The data used in this study is secondary data, which consists of the 2015-2019 financial statements and the 1st quarter 2020 - the 3rd quarter 2020 financial statements. The sample used in this study amounted to 38 banks. The analytical method used is the Kruskal-Wallis test using the IBM SPSS version 25 software. The results of data processing and data analysis using the Kruskal-Wallis test show that there are differences in the capital (CAR), asset quality (NPL), profitability (ROA), and management efficiency (BOPO) of banking companies between BUKU 2, BUKU 3, and BUKU 4 before and during the covid-19 pandemic. The results of this study indicate that in general, the Covid-19 pandemic has an impact on the performance of commercial banks in Indonesia.

scholarly journals Analysis of Impact of CAR, NPF, BOPO on Profitability of Islamic Banks (Year 2015-2017)

2019 ◽  
Vol 2 (1) ◽  
pp. 30-59 ◽  
Author(s):  
Wahyu Intan Kusumastuti ◽  
Azhar Alam
Keyword(s):  
Commercial Bank ◽  
Commercial Banks ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Bank Performance ◽  
Islamic Banks ◽  
Analysis Method ◽  
Islamic Bank

Islamic banks have been known as the resistant banks to the global crisis that hit Indonesia a few years ago. The unique maintenance of Islamic bank performance leads to business continuity. Some Islamic bank performance can be measured by its profitability. There are some factors that affect the profitability Islamic bank and used in this study including CAR, BOPO, and NPF. While the purpose of this study is to determine the effect of CAR, BOPO and NPF on the profitability of Islamic commercial banks. The population of this research is the Islamic commercial bank whose financial statements have been published to the statistics of Islamic banks from 2015 -2017. This research used secondary data from OJK website. Data analysis in this paper conducted multiple linear regression analysis method. The results of this study indicate that the BOPO variable has a significant effect on ROA. On the other hand  CAR and NPF variables have no significant effect on ROA.

scholarly journals Reality of Vietnam’s Commercial Bank Performance and Soundness

2015 ◽  
Vol 22 (02) ◽  
pp. 48-69
Author(s):  
Canh Nguyen Thi ◽  
Hien Nguyen Thi Diem
Keyword(s):  
Commercial Bank ◽  
Commercial Banks ◽  
Financial Statements ◽  
Equity Capital ◽  
Rating System ◽  
Bank Performance ◽  
Return On Assets ◽  
Banking Efficiency ◽  
Return On Equity ◽  
Bad Debt

This paper employs CAMELS rating system to evaluate the performance and soundness of Vietnam’s commercial banks. Based on the analysis of data from financial statements of the banks in the years 2005/2008–2013, the research results show that the total assets and equity capital of Vietnam’s commercial banks have increased, but their efficiency is not yet high and tends to gradually decrease. The expense-to-revenue ratio was higher than 80% while the return on assets (ROA) ratio remained around 1% and had a tendency to sharply fall to 0.77% and 0.56% in 2012 and 2013 respectively. The return on equity (ROE) ratio, in addition, fell steadily in 2012 (7.42%) and 2013 (5.84%). The findings also indicate that profitability of state-owned commercial banks is higher than that of private joint-stock ones. Additionally, risk degree was high because of a high bad debt (around 4%) and low liquidity (around 90% of loan-to-deposit ratio). In addition to its analysis, the research offers sevaral recommendations that aim at improving banking efficiency and mitigating risk as for Vietnam’s commercial banks.

scholarly journals Analisis Perbandingan Kinerja Keuangan Bank Umum Syariah Hasil Spin Off Dan Non Spin Off Periode 2013-2015

2017 ◽  
Vol 3 (11) ◽  
pp. 872
Author(s):  
Saraya Izazi Syarafina Hisyam ◽  
Dina Fitrisia Septiarini
Keyword(s):  
Comparative Analysis ◽  
Financial Performance ◽  
Quantitative Research ◽  
Secondary Data ◽  
Islamic Banks ◽  
Capital Asset ◽  
Financial Report ◽  
Islamic Bank ◽  
The Difference ◽  
Asset Quality

The aim of the study was to determine the difference in financial performance of Islamic banks results of acquisition and spin-offs around period year of 2013-2015. Financial performance measurement of Islamic banks used capital, asset quality, earning, and liquidity factor. Thus, study used quantitative research. The Islamic bank that are used as a sample in this study including one Islamic bank result of spin off and six Islamic bank result of acquisition. The financial performances analyzed using independent sample t-test and Mann-Whitney test. The variables used in financial performance assessment are CAR, NPF, ROA, BOPO and FDR. The data used for this study are secondary data gathered from per semester financial report in period of June 30th 2013 to June 30th 2015. The comparative analysis result in ratio of CAR, NPF, ROA, BOPO and FDR showed no differences in financial performance of Islamic banks result of acquisition and spin-off.

scholarly journals FAKTOR-FAKTOR YANG MEMENGARUHI PROFIT DISTRIBUTION MANAGEMENT BANK UMUM SYARIAH DI INDONESIA PERIODE 2011-2016

2019 ◽  
Vol 5 (11) ◽  
pp. 974
Author(s):  
Adlina Sholfyta ◽  
Dian Filianti
Keyword(s):  
Data Analysis ◽  
Commercial Bank ◽  
Significant Influence ◽  
Commercial Banks ◽  
Panel Data Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Regression Result ◽  
Distribution Management ◽  
Profit Distribution

This research aims to find out the influence of financing to deposit ratio, deposit, and age of bank both partially or simultaneously to profit distribution management of islamic commercial bank in Indonesia. The sample are 8 islamic commercial banks in the period 2011-2016. This research uses quantitative approach by using secondary data in the form of financial statements of islamic commercial bank which listed on Bank Indonesia in year 2011- 2016. Regression result by using technique of panel data analysis with Eviews 6. The result showed that financing to deposit ratio and are partially giving significant influence to Profit Distribution Management. Meanwhile, age of bank have partially insignificant influence to Profit Distribution Management. imultaneously, financing to deposit ratio, deposit, and age of bank have significant influence to Profit Distribution Management with 27,82% value of coefficient determination, while the remaining 72,18% is influenced by other variables not included within this research.

scholarly journals Analisis Tingkat Kesehatan Laporan Keuangan pada PT Bank Syariah Mandiri Tbk. dengan Metode CAMEL Periode 2016 – 2020

2021 ◽  
Vol 6 (1) ◽  
pp. 29-37
Author(s):  
Muhammad Iqbal Surya Pratikto ◽  
Nisha Nor Rahmawati
Keyword(s):  
Data Collection ◽  
Secondary Data ◽  
Financial Statements ◽  
Data Sources ◽  
Capital Asset ◽  
Financial Reports ◽  
Secondary Data Sources ◽  
Asset Quality

The purpose of this research is to see and find out the level of the soundness of the financial statements at PT Bank Syariah Mandiri Tbk using the CAMEL method (Capital, Asset Quality, The method of data collection used in this research is the documentation of secondary data sources that have been collected and have been documented on the bank's official website in the form of existing financial reports. The results obtained in this study are CAR, ROA, and NI very healthy, NPF, ROE, FDR healthy, and PDN, BOPO quite healthy.

scholarly journals Faktor-Faktor yang Memengaruhi Profitabilitas Bank Umum Syariah di Indonesia

2020 ◽  
Vol 4 (3) ◽  
pp. 06
Author(s):  
Eliza Christabella Phuanerys ◽  
Yanuar Yanuar
Keyword(s):  
Commercial Banks ◽  
Financial Statements ◽  
Capital Adequacy ◽  
Debt Ratio ◽  
Return On Assets ◽  
Liquidity Management ◽  
Management Efficiency ◽  
Capital Adequacy Ratio ◽  
Operating Margin ◽  
Asset Quality

This study was conducted to analyze the effect of the Capital Adequacy, Asset Quality, Management Efficiency and Liquidity Management ratios on profitability proxied by bank Return On Assets (ROA), by analyzing the annual financial statements that have been published in 2013-2017. The variables used in analyzing the financial statements of Sharia Commercial Banks that are sampled are Asset Quality which is proxied by Non Performing Financing (NPF), Liquidity Management which is proxied by Financing to Debt Ratio (FDR), Management Efficiency proxied by Net Operating Margin (NOM), and Capital Adequacy proxied by Capital Adequacy Ratio (CAR). The sample in this study was 11 Islamic commercial banks for 5 years, namely 2013-2017. The results showed that Capital Adequacy, Asset Quality, and Liquidity Management significantly influenced the profitability of Islamic commercial banks. Whereas Management Efficiency does not affect the profitability of Islamic commercial banks. Based on these results, Sharia Commercial Banks in Indonesia must increase capital, reduce problematic financing by improving internal processes, and increase bank liquidity by increasing fundraising.

scholarly journals THE INFLUENCE OF FINANCIAL STRUCTURE ON BANK PERFORMANCE IN COMMERCIAL BANKS IN EAC COUNTRIES

2017 ◽  
Vol 2 (5) ◽  
pp. 15
Author(s):  
Dr. Rutto Peter Ketyenya ◽  
Muroki F Mwaura
Keyword(s):  
Data Analysis ◽  
Commercial Banks ◽  
Secondary Data ◽  
Financial Structure ◽  
Financial Statements ◽  
Stock Exchanges ◽  
Bank Performance ◽  
Policy Recommendation ◽  
Data Set ◽  
Cross Country

Purpose: The purpose of this study was to analyze the Influence of financial structure on bank performance in commercial banks in EAC countries Methodology: The study used cross country data analysis of 100 commercial banks and collected secondary data from annual published audited financial statements for the period 1997-2011 Results: The results from the balanced panel data set indicae a positive and significant relationship between financial structure and RoE. Policy recommendation: The study recommended that the bank regulators need to encourage banks to list on their respective stock exchanges so as to increase banks share and also to enable them source for funding in the capital markets.

Analisis Kinerja Keuangan Bank Umum Syariah Melalui Pendekatan Islamicity Performance Index

2021 ◽  
Vol 7 (2) ◽  
Author(s):  
Safaah Restuning Hayati ◽  
Mutiah Hanifah Ramadhani
Keyword(s):  
Financial Performance ◽  
Commercial Bank ◽  
Performance Index ◽  
Commercial Banks ◽  
Secondary Data ◽  
Sampling Technique ◽  
Descriptive Research ◽  
Index Approach ◽  
Principles Of Justice ◽  
Quantitative Descriptive

This study aims to determine how the financial performance of Islamic commercial banks in Indonesia through the islamicity performance index approach for the period 2013-2017, by the principles of justice, halalness, and purification. This study using quantitative descriptive research. The number of banks sampled are five Islamic commercial banks in Indonesia that have been selected, through a purposive sampling technique first. These banks are BRI Syariah, BNI Syariah, Mandiri Syariah, BCA Syariah, and Victoria Syariah. The type of data used is secondary data taken from the financial statements of each islamic commercial bank that is sampled. Through the islamicity performance index approach, the results of this study indicate that the financial performance of islamic commercial bank is unsatisfactory, based on the average of the variables that have been processed in accordance with predicate valuation standards.

scholarly journals ANALISIS PERBEDAAN RASIO KEUANGAN BANK UMUM KONVESIONAL DAN BANK UMUM SYARIAH SERTA PENGARUHNYA TERHADAP PENYALURAN KREDIT ATAU PEMBIAYAAN (Studi empiris yang tedrdaftar di BEI periode 2013-2016)

2017 ◽  
Vol 5 (1) ◽  
pp. 9-23
Author(s):  
Dika Ismawati ◽  
Edy Supriyono
Keyword(s):  
Commercial Bank ◽  
Commercial Banks ◽  
Secondary Data ◽  
Capital Adequacy ◽  
Financial Ratios ◽  
Operating Efficiency ◽  
Analysis Technique ◽  
Significant Difference ◽  
Negative Effect ◽  
General Data

This study aims to obtain evidence of differences in financial ratios of conventional commercial banks and sharia commercial banks, as well as the influence of financial ratios, liquidity, capital adequacy, problem loans, profitability, operating efficiency of lending. This study uses secondary data. The sample in this research is conventional commercial bank and sharia public bank listed on BEI with 4 year observation period (2013-2016). This sample was chosen by purposive sampling method. Independent sample t-test is used to test whether there is difference of average of two interconnected samples, multiple linear regression is used as data analysis technique as many as 148 general data of banking company, conventional bank and syariah commercial bank as many as 44 company data period 2013-2016 . The results of this study indicate that there are differences in average liquidity, problem loans, profitability, operating efficiency, While the average capital adequacy there is no significant difference between conventional commercial banks and sharia banks. While liquidity and profitability have a positive effect on lending, non performing loans and operating efficiency have a negative effect on lending, and capital adequacy does not affect credit disbursement.  

scholarly journals Analisis Perbandingan Fraud Pentagon dengan Beneish Ratio dalam Pendeteksian Fraudulent Financial Reporting dengan Opini Audit sebagai Variabel Moderating

2021 ◽  
Vol 9 (1) ◽  
pp. 1
Author(s):  
Aris Sanulika ◽  
Wahyu Nurul Hidayati
Keyword(s):  
Financial Reporting ◽  
Financial Stability ◽  
Stock Exchange ◽  
Secondary Data ◽  
Growth Index ◽  
Financial Statements ◽  
Fraudulent Financial Reporting ◽  
Gross Margin ◽  
Publicly Traded Companies ◽  
Asset Quality

ABSTRACTFraudulent Financial Reporting is a deliberate attempt by a company to deceive and mislead users of financial statements, especially investors and creditors, by presenting and manipulating the material value of financial statements. This study aims to determine how the auditor's opinion can moderate the comparative analysis of the pentagon fraud with the beneish ratio in the detection of fraudulent financial reporting. The type of data used in this study is comparative quantitative data. The data source in this study is secondary data. The population in this study are banking companies listed on the IDX. With a sample of 16 publicly traded companies engaged in financial and banking institutions and were listed on the Indonesia Stock Exchange in 2014-2017. The results of this study indicate that of 64 samples there were 12.5% which indicated that the financial statements had been manipulated. Auditor opinions can increase the influence of Financial Stability, external auditor quality, change in auditor, change of directors, days sales in receivables index, sales gross margin Index, Asset Quality Index, growth index, depreciation index, sales, and general administration expenses index, leverage index, total accrual to fraudulent financial reporting. Beneish Ratio affects Fraudulent Financial Reporting while Fraud Pentagon does not affect Fraudulent Financial Reporting

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