Pengaruh CAMELS terhadap Return on Asset pada Bank Umum Swasta Nasional Devisa Periode 2017-2020
DOI:
https://doi.org/10.26740/jim.v10n1.p185-198Keywords:
CAMELS, finance, foreign exchange national private commercial bank, ROAAbstract
This research aims to determine the outcome of capital, asset, management, earnings, liquidity, and sensitivity to market risk on Return on Assets in the foreign exchange national private commercial bank from 2017 to 2020. This study uses a quantitative approach with secondary data types obtained from the bank's annual report. This study uses purposes sampling techniques to get samples. The samples are 23 foreign exchange national private commercial banks. This research uses multiple linear regression analysis with SPSS 24 software. The results show only earnings proxied by BOPO influence Return on assets with adverse decisions because of low-interest income while operating costs are high. Capital does not affect ROA because some of the banking capital is used to overcome the failure of banking operations. The banking sector is not optimal in utilizing capital in services. The asset has no effect because of the high capital value to cover the risk of a non-performing loan. Management does not affect ROA because there is an adjustment process due to the increased interest rates in the previous year. Liquidity does not affect ROA because the lending value doesn't match the loan's quality. Sensitivity to market risk has no influence on Return on Asset because the difference in foreign exchange rates doesn't work correctly. Managers should use the annual report as an evaluation material and a basis for policymaking in the next period and multiply information to form the right strategy in maximizing company value in the eyes of stakeholders through profitability.
References
Ali, M. (2004). Asset Liability Management : Menyiasati Risiko Pasar dan Risiko Operasional dalam Perbankan. Jakarta: Elex Media Komputindo.
Anh, L. H., Dong, L. S., Kreinovich, V., & Thach, N. N. (2018). Econometrics for Financial Applications. International Econometric Conference of Vietnam.
Antonia, S. A., & Arfianto, E. D. (2015). Analisis Faktor-Faktor yang Memengaruhi Profiabilitas Perbankan (Studi pada Bank Umum Go Publick yang Listed di Bursa Efek Indonesia. Diponegoro Journal of Management, 4(2), 1–12.
Bilal, M., Saeed, A., Gull, A., & Akram, T. (2013). Influence of Bank Specific and Macroeconomic Factors on Profitability of Commercial Banks: A Case Study of Pakistan. Research Journal of Finance and Accounting, 4(2), 117–127.
BPK RI. (2004). Sistem Penilaian Tingkat Kesehatan Bank Umum. (https://peraturan.bpk.go.id/Home/Details/137709/peraturan-bi-no-610pbi2004, diakses pada tanggal 30 Oktober 2021).
BPK RI. (2008). Kewajiban Penyediaan Modal Minimum Bank Umum. (https://peraturan.bpk.go.id/Home/Details/137598/peraturan-bi-no-1015pbi2008, diakses pada tanggal 30 Oktober 2021).
BPK RI. (2011). Penilaian Tingkat Kesehatan Bank Umum. (https://peraturan.bpk.go.id/Home/Details/137463/peraturan-bi-no-131pbi2011, diakses pada tanggal 30 Oktober 2021).
BPK RI. (2013). Penetapan Status dan Tindak Lanjut Pengawasan Bank Umum Konvensional. (https://peraturan.bpk.go.id/Home/Details/137010/peraturan-bi-no-152pbi2013-tahun-2013, diakses pada tanggal 30 Oktober 2021).
BPS. (2021). Biaya Operasional dan Pendapatan Operasional. (https://sirusa.bps.go.id/sirusa/index.php/indikator/459, diakses pada tanggal 30 Oktober 2021).
BPS. (2021). Net Interest Margin (NIM). (https://sirusa.bps.go.id/sirusa/index.php/indikator/468, diakses pada tanggal 30 Oktober 2021).
Brigham, E. F., & Houston, J. F. (2011). Dasar-Dasar Manajemen Keuangan 2 (14th ed.). Jakarta: Salemba Empat.
Cahyani, S. D., & Herizon, H. (2020). Pengaruh Risiko Usaha terhadap Profitabilitas pada Bank Umum Swasta Nasional Devisa. Journal of Business and Banking, 9(2), 261–277. https://doi.org/10.14414/jbb.v9i2.1763
Dendawijaya, L. (2005). Manajemen Perbankan. Jakarta: Ghalia Indonesia.
Dewi, A. S. (2017). Pengaruh CAR, BOPO, NPL, NIM, dan LDR terhadap ROA pada Perusahaan di Sektor Perbankan yang Terdaftar di BEI Periode 2012-2016. Jurnal Pundi, 1(3), 223–236.
Fajari, S., & Sunarto. (2017). Pengaruh CAR, LDR, NPL, BOPO terhadap Profitabilitas Bank (Studi Kasus Perusahaan Perbankan yang Tercatat di Bursa Efek Indonesia Periode Tahun 2011 sampai 2015). Prosiding Seminar Nasional Multi Disiplin Ilmu & Call for Papers UNISBANK, 3(3), 853–862.
Hakim, F. (2017). The Influence of Non-Performing Loan and Loan to Deposit Ratio on The Level of Conventional Bank Health in Indonesia. Arthatama Journal of Business Management and Accounting, 1(1), 35–49.
Hakim, L., & Martono, M. (2019). Fundamental Role of Macro and Microeconomics to Profitability and The Implications on Stock Return: Evidence From Banking Companies on The Indonesia Stock Exchange. International Journal of Economics and Financial Issues, 9(6), 84–93. https://doi.org/10.32479/ijefi.8827.
Harun, U. (2016). Pengaruh Ratio-Ratio Keuangan CAR, LDR, NIM, BOPO, NPL terhadap ROA. Jurnal Riset Bisnis Dan Manajemen, 4(1), 67–82.
Hermina, T., & Wufron. (2017). Aspek Permodalan, Kualitas Aset, Manajemen, Efisiensi, Likuiditas dan Sensitivitas Risiko Pasar Dalam Menentukan Kinerja Keuangan Sektor Perbankan di Bursa Efek Indonesia. Jurnal Wacana Ekonomi, 17(01), 1–12.
Kasmir. (2012). Manajemen Perbankan. Jakarta: PT Rajawali.
Kontan.co.id. (2020). Peran perbankan Sangat Besar dalam Menggerakkan Ekonomi Nasional. (https://keuangan.kontan.co.id/news/peran-perbankan-sangat-besar-dalam-menggerakkan-ekonomi-nasional, diakses pada tanggal 14 Oktober 2021).
Kontan.Co.Id. (2018). Pelemahan Rupiah Menggerus Cadangan Devisa. (https://nasional.kontan.co.id/news/pelemahan-rupiah-menggerus-cadangan-devisa, diakses pada tanggal 14 Oktober 2021).
Korri, N. T. L., & Baskara, I. G. K. (2019). Pengaruh Capital Adequacy Ratio, Non-Performing Loan, BOPO, dan Loan To Deposit Ratio Terhadap Profitabilitas. E-Jurnal Manajemen Universitas Udayana, 8(11), 6577–6597. https://doi.org/10.24843/ejmunud.2019.v08.i11.p10.
Krisnawati, D. A., & Chabachib, M. (2014). Analisis Faktor Penentu Profitabilitas Bank di Indonesia dengan Metode Risk Based Bank Rating (Studi pada Bank-Bank Umum Go Public di Indonesia Periode 2008-2013). Diponegoro Journal of Management, 3(4), 1–14.
Kuncoro, M., & Suhardjono. (2001). Manajemen Perbankan. Yogyakarta: BPFE.
Loen, B., & Ericson, S. (2008). Manajemen Aktiva Pasiva Bank Devisa: Pengetahuan Dasar Bagi Mahasiswa dan Praktisi Perbankan. Jakarta: Grasindo.
Mahardhika, P. A., & Marbun, D. P. (2017). Pengaruh Current Ratio dan Debt to Equity Ratio terhadap Return On Assets pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2008-2015. Widyakala Journal, 3, 23–28.
Maulida, D. P. (2021). Faktor-faktor yang Memengaruhi Return On Asset pada Bank Devisa di Indonesia. Syntax Literate: Jurnal Ilmiah Indonesia, 6(3), 1109–1122. https://doi.org/http://dx.doi.org/10.36418/syntax - literate.v6i3.22 60.
Mawardi, W. (2005). Analisis Faktor-Faktor yang Memengaruhi Kinerja Keuangan Bank Umum di Indonesia (Studi Kasus pada Bank Umum dengan Total Assets Kurang dari 1 Triliun). Jurnal Bisnis Strategi, 14(1), 83–94.
Nophiansah, D. (2018). Faktor-Faktor yang Memengaruhi Return On Asset (Studi Kasus pada Bank Devisa di Indonesia Periode 2011 – 2015). Journal of Accounting and Finance, 3(1), 508–522. https://doi.org/https://doi.org/10.35706/acc.v3i01.1215.
OJK. (2017). Bank Umum. (https://www.ojk.go.id/id/kanal/perbankan/Pages/Bank-Umum.aspx, diakses pada tanggal 14 Oktober 2021).
Pinasti, W. F., & Mustikawati, R. I. (2018). Pengaruh CAR, BOPO, NPL, NIM, dan LDR terhadap Profitabilitas Bank Umum Periode 2011-2015. Jurnal Nominal, 7(1), 126–142.
Pratiwi, K. N. C., & Suryantini, N. P. S. (2018). Pengaruh Risiko Bank terhadap Profitabilitas Bank BPR di Kota Denpasar. E-Jurnal Manajemen Universitas Udayana, 7(7), 1–28. https://doi.org/10.24843/ejmunud.2018.v07.i07.p16.
Pudjo, M. T. (2006). Analisis Laporan Keuangan Untuk Perbankan. Jakarta: Djambatan.
Putri, R. A., & Christiawan, Y. J. (2014). Pengaruh Profitabilitas, Likuiditas, dan Leverage terhadap pengungkapan Corporate Social Responsibility. Business Accounting Review, 2(1), 61-70.
Riyadi, S. (2014). CAR (Capital Adequacy Ratio). (https://dosen.perbanas.id/car-capital-adequacy-ratio/, diakses pada tanggal 30 Oktober 2021).
Rofiqoh, L. M., & Purwohandoko. (2014). Analisi Pengaruh Capital, Kualitas Aset, Rentabilitas dan Sensitivity to Market Risk terhadap Profitabilitas Perbankan pada Perusahaan BUSN Devisa dan BUSN Non Devisa. Jurnal Ilmu Manajemen, 2(2), 1151–1161.
Rohimah, E. (2021). Analisis Pengaruh BOPO, CAR, dan NPL terhadap ROA pada Bank BUMN Tahun 2012-2019 (Studi pada Bank BUMN yang Go Public di Bursa Efek Indonesia). Jurnal Ilmiah Mahasiswa Akuntansi, 1(2), 133–145.
Romadloni, R. R., & Herizon, H. (2015). Pengaruh Likuiditas, Kualitas Aset, Sensitivitas Pasar, dan Efisiensi terhadap Return On Asset (ROA) pada Bank Devisa yang Go Public. Journal of Business & Banking, 5(1), 131-148. https://doi.org/10.14414/jbb.v5i1.477.
SahamU. (2015). Daftar Bank Umum Swasta Devisa. (https://www.sahamu.com/bank/bank-umum-swasta-nasional-busn-devisa/, diakses pada tanggal 14 Oktober 2021).
Said, M., & Ali, H. (2016). An Analysis on The Factors Affecting Profitability Level of Sharia Banking in Indonesia. Banks and Bank Systems, 11(3), 28–36. https://doi.org/10.21511/bbs.11(3).2016.03.
Setiawan, A. (2017). Analisis Pengaruh Tingkat Kesehatan Bank terhadap Return On Asset. Jurnal Analisa Akuntansi Dan Perpajakan, 1(2), 130–152. https://doi.org/10.25139/jaap.v1i2.346.
Sudarmawanti, E., & Pramono, J. (2017). Pengaruh CAR, NPL, BOPO, NIM dan LDR terhadap ROA (Studi kasus pada Bank Perkreditan Rakyat di Salatiga yang Terdaftar di Otoritas Jasa Keuangan Tahun 2011-2015). Among Makarti, 10(1), 1–18. https://doi.org/10.52353/ama.v10i1.143.
Suharli, M. (2006). Studi Empiris terhadap Faktor yang Memengaruhi Nilai Perusahaan pada Perusahaan Go Public di Indonesia. Jurnal Manajemen, Akuntansi, & Sistem Informasi, 6(1), 23–41.
Utomo, B. S. (2015). Analisis Pengaruh CAR, NPL, PDN, NIM, BOPO, LDR, dan Suku Bunga SBI Terhadap ROA. Kajian Multi Disiplin Ilmu Untuk Mewujudkan Poros Maritim Dalam Pembangunan Ekonomi Berbasis Kesejahteraan Rakyat, 978–979.
Widiasari, N., & Mimba, N. (2015). Pengaruh Loan to Deposit Ratio pada Profitabilitas dengan Non Performing Loan Sebagai Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 10(2), 588–601.
Widyaningrum, Setiawan, A., Sumartoyo, S. B., & Saifullah, A. (2019). Statistik Lembaga Keuangan. Jakarta: Badan Pusat Statistik.
Yildirim, H. H., & Ildokuz, B. (2020). Determining The Relationship Between CAMLS Variables and Profitability: An Application on Banks in the BIST Bank Index. In Contemporary Issues in Business, Economics and Finance Contemporary Studies in Economic and Financial Analysis, 104, 85-103. https://doi.org/10.1108/s1569-375920200000104017.
Yunita, G. A., & Wirawati, N. G. P. (2020). Pengaruh Risk Profile, Earnings, dan Capital terhadap Profitabilitas Perbankan di BEI Tahun 2016-2018. E-Jurnal Akuntansi, 30(8), 2102–2114. https://doi.org/10.24843/eja.2020.v30.i08.p16.
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons:Attribution-NonCommercial 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
Abstract views: 357
,
PDF Downloads: 412
