Analysis of the Health Level of Rural Banks Based on the Risk Base Bank Rating Method in Gianyar Regency
The health of a bank is in the interest of all related parties, including bank owners and managers, the public using bank services, and bank supervisors. Bank Indonesia assesses the soundness of banks using a method with a risk approach called the Risk Based Bank Rating (RBBR). This study aims to determine the soundness of Rural Banks (BPR) in Gianyar Regency in 2015-2020 using the RBBR method. This method consists of four assessment factors, namely risk profile, GCG, earnings and capital. The results of the study show that there are still several BPRs in Gianyar Regency that have the predicate of being unhealthy or violating the NPL, LDR and ROA ratios in accordance with the provisions of the law. The assessment of the Good Corporate Governance (GCG) factor in this study focused on the compliance function with the implementation of internal audit and external audit on financial statements implemented by banks. The internal audit function has been implemented by banks from 2015 to 2020. External audits were implemented by banks in 2019 and 2020. In 2019, 19 or 76 percent of 25 banks were audited by external auditors, and 6 banks or 24 percent were not audited by external auditors. The results of the Assessment of Capital Ratio with Minimum Capital Adequacy Ratio (KPMM), all BPRs with Very Healthy Predicate with KPMM Ratio greater than 12 percent. In 2019, 19 or 76 percent of 25 banks were audited by external auditors, and 6 banks or 24 percent were not audited by external auditors. The results of the Assessment of Capital Ratio with Minimum Capital Adequacy Ratio (KPMM), all BPRs with Very Healthy Predicate with KPMM Ratio greater than 12 percent. In 2019, 19 or 76 percent of 25 banks were audited by external auditors, and 6 banks or 24 percent were not audited by external auditors. The results of the Assessment of Capital Ratio with Minimum Capital Adequacy Requirement (KPMM), all BPR with Very Healthy Predicate with KPMM Ratio greater than 12 percent.