Pengaruh RGEC Terhadap Financial Distress Pada Bank Muamalat Indonesia

Authors

  • Ayu Alvidianita Universitas Negeri Surabaya
  • Lucky Rachmawati Universitas Negeri Surabaya

Keywords:

Financial distress, RGEC, Altman Z-score modification

Abstract

Financial distress is a condition in which a company cannot generate revenue because it is unable to meet or cannot pay its financial obligations. In order for the banking company can overcome the condition of financial distress is required the existence of a judgment against the bank's health level using RGEC. This research aims to know the influence of NPF (credit risk), FDR (liquidity risk), the size of the Board of Commissioners (GCG), ROA (earning ratios), and CAR (Capital) against financial distress was measured using a model of Altman Z-score modification at PT Bank Muamalat Indonesia 2012-2016 Period. Analysis techniques are used multiple linear regression analysis. The results showed that the NPF, the size of the Board of Commissioners and the CAR do not affect significantly to financial distress in Bank Muamalat Indonesia 2012-2016 period. While FDR and ROA effect significantly to financial distress in Bank Muamalat Indonesia 2012-2016 period.

References

Ath-Thayyar, Abdullah bin Muhammad bin Ahmad. 2010. Fiqh Ibadah: Kumpulan Fatwa Lengkap Syaikh Muhammad bin Shalih Al-Utsaimin. Surakarta: Media Zikir.

Andari, Ni Made Meliani dan I Gusti Bagus Wiksuana. 2017. RGEC Sebagai Determinasi Dalam Menanggulangi Financial Distress Pada Perusahaan Perbankan Di Bursa Efek Indonesia. E-Jurnal Manajemen Unud Volume 6 No.1

Beaver, W.H. 2010. Financial Statement Analysis and The Prediction of Financial Distress. Fooundation and Trends in accounting. Vol 15 No 2.

Hilyatin, Dewi Laela. 2017. Analisis Prediksi Kebangkrutan Pada Pt Bank Muamalat Indonesia Tbk Periode 2012-2016 dengan menggunakan metode altman Modifikasi. El Jizya. Vol 5 No 2.

Natariasari, R dan Nofiandre. 2013. Analisis Prediksi Kebangkrutan Menggunakan metode Z-Score Altman pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode. Vol IX no 10.

Prianti, Febby. 2018. Pengaruh RGEC dan Variabel Makroekonomi terhadap Banking Distress dengan menggunakanCD Indeks di Indonesia. Jurnal Ilmu Manajemen. Vol 6 No 3.

Primadhyta & Agustiyani. 2018. Pembiayaan Bank Muamalat bagai Duri dalam Daging. Diakses melalui https://www.cnnindonesia.com

Undang-undang Nomor 21 tahun 2011 tentang Otoritas Jasa Keuangan

Zu’amah, Surroh. 2005. Perbandingan Ketepatan Klasifikasi Model Prediksi Kepailitan Berbasis Akrual dan Berbasis Aliran Kas. SNA VIII: hal 441-459

Bank Muamalat Indonesia. 2019. Laporan Tahunan Bank Muamalat Indonesia. Diakses melalui www.bankmuamalat.co.id

Downloads

Published

2019-08-30

How to Cite

Alvidianita, A., & Rachmawati, L. (2019). Pengaruh RGEC Terhadap Financial Distress Pada Bank Muamalat Indonesia. Jurnal Ekonomika Dan Bisnis Islam, 2(2), 97–109. Retrieved from https://journal.unesa.ac.id/index.php/jei/article/view/26449

Issue

Vol. 2 No. 2 (2019): Agustus

Section

Artikel

License

Copyright (c) 2023 Ayu Alvidianita, Lucky Rachmawati

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract views: 220 , PDF Downloads: 263