Pengaruh Risk Based Bank Rating Terhadap Financial Distress Dengan Bankometer Model Pada Busn Non Devisa
DOI:
https://doi.org/10.26740/jim.v8n3.p717-733Keywords:
Financial Distress, Risk Based Bank Rating, Bankometer Model, Non-Foreign Exchange Bank.Abstract
Banks need to conduct evaluation activities to find out the current situation of the bank so that the health of the bank is not disturbed. Banking health is very important to be maintained because banks play an important role in society, especially as increasing the country's economic growth. This study aims to examine the effect of risk based bank rating on financial distress. The risk-based bank rating ratio consists of risk profiles that are proxied by NPL and LDR, good corporate governance which is proxied by the size of the board of directors and independent commissioners, earnings proxied by ROA, ROE, BOPO, and NIM, and capital proxied by CAR. The yardstick used in this research is the bankometer model. The research year is 6 years from 2013-2018. The population used in this study were all non-foreign exchange bank, amounting to 30. The sample was determined using purposive sampling so that 20 non-foreign exchange bank were found with data analysis techniques using logistic regression. Research data search using SPSS 25. The results of the study found the influence of LDR, the size of the board of directors, NIM, and CAR. LDR ratio has a significant negatif effect, board size has a significant positive effect, NIM has a significant negatif effect, and CAR has a significant negatif effect on financial distress. This because that fourth variable had important thing on liquidity, independent oversight, interest income, and capital adequacy. Whereas NPL, independent commissioners, ROA, ROE, and BOPO do not affect financial distress. This because the value of each variable already appropriate with Bank Indonesia determination and it summed up that Non-Foreign Exchange Bank already apply it well. This shows that risk based bank rating can be a parameter of bank health.
References
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Nuranto, A. A., & Ardiansari, A. (2017). Pengaruh Rasio Keuangan, Firm Size, dan Market Effect Terhadap Tingkat Kebangkrutan. Management Analysis Journal, 6(2), 185194.
Pasaribu, R. B. F., Kowanda, D., & Firdaus, M. (2015). Financial Distress Prediction on Public Listed Banks in Indonesia Stock Exchange. Proceedings of the 3rd International Congress on Interdisciplinary Behavior and Social Sciences, ICIBSoS 2014 (Issue September 2017).
Prasidha, K. D., & Wahyudi, S. T. (2015). Dampak Nilai Tukar dan Risk-Based Bank Rating Terhadap Prediksi Kondisi Perbankan Indonesia. QE Journal, 04(03), 122142.
Purwohandoko, Asandimitra, N., Isbanah, Y., & Kautsar, A. (2014). Dasar-dasar Manajemen Keuangan (Teori, Aplikasi dan Kasus). Universitas Negeri Surabaya.
Radifan, R., Nur, E., & Yuyetta, A. (2015). Analisis Pengaruh Mekanisme Good Corporate Governance Terhadap Kemungkinan Financial Distress. Diponegoro Journal of Accounting, 4(3), 111.
Rahman, R. A., & Masngut, M. Y. (2014). The Use of œCAMELS in Detecting Financial Distress of Islamic Banks in Malaysia. Journal of Applied Business Research, 30(2), 445452.
Rahman, Z. (2017). Financial Soundness Evaluation of Selected Commercial Banks in Bangladesh: An Application of Bankometer Model. Journal of Finance and Marketing, 8(2), 6370.
Asyikin, J., Chandrarin, G., & Harmono. (2018). Analysis Of Financial Performance To Predict Financial Distress In Sharia Commercial Banks In Indonesia. International Journal of Accounting, Finance, and Economics, 1(2), 1120.
Bank Indonesia. (2011). Surat Edaran Bank Umum Konvensional di Indonesia Perihal Penilaian Tingkat Kesehatan Bank Umum. www.bi.go.id (diakses pada tanggal 19 November 2019)
Brigham, E. F., & Houston, J. F. (2009). Fundamentals of Financial Management. South-Western Cengage Learning.
Erari, A., Salim, U., Idrus, M. S., & Djumahir. (2013). Financial Performance Analysis of PT. Bank Papua: Application of Cael, Z-Score and Bankometer. IOSR Journal of Business and Management, 7(5), 816.
Fadhilah, F. N., & Syafruddin, M. (2013). Analisis Pengaruh Karakteristik Corporate Governance Terhadap Kemungkinan Financial Distress. Diponegoro Journal of Accounting, 2(2), 115.
Fathonah, A. N. (2016). Pengaruh Penerapan Good Corporate Governance Terhadap Financial Distress Sektor Property, Real Estate Dan Konstruksi Bangunan. Jurnal Ilmiah Akuntansi, 1(2), 133150.
Firmasnyah, B. (2018). 10 Krisis Moneter Terburuk Sepanjang Sejarah Dunia. Koran Sindo. https://ekbis.sindonews.com/read/1312104/180/10-krisis-moneter-terburuk-sepanjang-sejarah-dunia-1528277126 (diakses pada tanggal 2 Desember 2019)
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Badan Penerbit Universitas Diponegoro.
Halim, C. (2016). Analisis Pengaruh Rasio Keuangan dan Market Effect untuk Memprediksi Kebangkrutan Bank Menggunakan Model Regresi Logistik. Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 3(1), 12941308.
Hanafi, J., & Breliastiti, R. (2016). Peran Mekanisme Good Corporate Governance dalam Mencegah Perusahaan Mengalami Financial Distress. Jurnal Online Insan Akuntan, 1(1), 195220.
Harahap, A. M. (2015). Prediction of Financial Distress in Foreign Exchange Banking Firms Using Risk Analysis, Good Corporate Governance, Earnings, and Capital. The Indonesian Accounting Review, 5(1), 3344.
Hayati, W. (2018). Pengaruh Capital Adequancy Ratio, Net Interest Margin, Leverage dan Bank Size Terhadap Financial Distress Bank Umum di Indonesia Tahun 2009-2016. Jurnal Ilmiah Mahasiswa FEB, 6(2), 117.
Helena, S., & Saifi, M. (2018). Pengaruh Corporate Governance Terhadap Financial Distress. Jurnal Administrasi Bisnis (JAB), 60(2), 103112.
Hidayati, L. N. (2015). Pengaruh Kecukupan Modal (CAR), Pengelolaan Kredit (NPL), dan Likuiditas Bank (LDR) Terhadap Probabilitas Kebangkrutan Bank. Jurnal Ilmu Manajemen, 12(1), 3850.
Hilmy, H., Mohd, S. A., & Fahmi, N. A. (2013). Factors Affecting Bankruptcy: the Case of Malaysia. International Journal of Undergraduates Studies, 2(3), 48.
Indonesia Stock Exchange. 2013-2018. Laporan Keuangan Tahunan. www.idx.co.id (diakses pada tanggal 18 Desember 2019)
Iqbal, M., Riyadi, S., Sabrianti, P., & Afidah, A. N. (2018). Pemetaan Tingkat Kesulitan Keuangan Bank Syariah Di Indonesia. Jurnal Economia, 14(2), 138157.
John, A. T., & Ogechukwu, O. L. (2018). Corporate Governance and Financial Distress in the Banking Industry: Nigerian Experience. Journal of Economics and Behavioral Studies, 10(1), 182193.
Kristanti, F. T. (2014). Prediksi Kebangkrutan Bank-Bank yang Terdaftar di Bursa Efek Indonesia. Jurnal Keuangan Dan Perbankan, 18(1), 130138.
Kriswanto, H. (2019). Financial Performance and Macro Economic Environment as Predictors of Financial Distress National Private Banks in Indonesia. International Journal of Economics, Business, and Management Research, 3(10), 5871.
Kuncoro, S., & Agustina, L. (2017). Factors to Predict The Financial Distress Condition of the Banking Listed in The Indonesia Stock Exchange. Accounting Analysis Journal, 6(1), 3947.
Kurniasari, C., & Ghozali, I. (2013). Analisis Pengaruh Rasio CAMELDalam Memprediksi Financial Distress Perbankan Indonesia. Diponegoro Journal of Accounting, 2(4), 110.
Lestarini, A. H. (2010). Penyelamatan Krisis Perbankan 2008 Versi BI. Oke Finance. https://economy.okezone.com/read/2010/01/18/320/295127/penyelamatan-krisis-perbankan-2008-versi-bi (diakses pada tanggal 2 Desember 2019)
Makki, S. (2019). Meroket Dari 2017, Kredit Bank 2018 Capai 12,88 Persen. https://www.cnnindonesia.com/ekonomi/20190111190953-78-360264/meroket-dari-2017-kredit-bank-2018-capai-1288-persen (diakses pada tanggal 2 Desember 2019)
Murhadi, W. R., Tanugara, F., & Sutejo, B. S. (2018). The Influence of Good Corporate Governance (GCG) on Financial Distress. Advances in Social Science, Education and Humanities Research (ASSEHR), 186(15), 7679.
Nufus, K., Audina, N., & Muchtar, A. (2018). Effect of Financial Distress Ratio Banking Company in Indonesia Period 2011-2015. Research Journal of Finance and Accounting, 9(16), 6875.
Nuranto, A. A., & Ardiansari, A. (2017). Pengaruh Rasio Keuangan, Firm Size, dan Market Effect Terhadap Tingkat Kebangkrutan. Management Analysis Journal, 6(2), 185194.
Pasaribu, R. B. F., Kowanda, D., & Firdaus, M. (2015). Financial Distress Prediction on Public Listed Banks in Indonesia Stock Exchange. Proceedings of the 3rd International Congress on Interdisciplinary Behavior and Social Sciences, ICIBSoS 2014 (Issue September 2017).
Prasidha, K. D., & Wahyudi, S. T. (2015). Dampak Nilai Tukar dan Risk-Based Bank Rating Terhadap Prediksi Kondisi Perbankan Indonesia. QE Journal, 04(03), 122142.
Purwohandoko, Asandimitra, N., Isbanah, Y., & Kautsar, A. (2014). Dasar-dasar Manajemen Keuangan (Teori, Aplikasi dan Kasus). Universitas Negeri Surabaya.
Radifan, R., Nur, E., & Yuyetta, A. (2015). Analisis Pengaruh Mekanisme Good Corporate Governance Terhadap Kemungkinan Financial Distress. Diponegoro Journal of Accounting, 4(3), 111.
Rahman, R. A., & Masngut, M. Y. (2014). The Use of œCAMELS in Detecting Financial Distress of Islamic Banks in Malaysia. Journal of Applied Business Research, 30(2), 445452.
Rahman, Z. (2017). Financial Soundness Evaluation of Selected Commercial Banks in Bangladesh: An Application of Bankometer Model. Journal of Finance and Marketing, 8(2), 6370.
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2020-06-16
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Pristianti, R., & Musdholifah, M. (2020). Pengaruh Risk Based Bank Rating Terhadap Financial Distress Dengan Bankometer Model Pada Busn Non Devisa. Jurnal Ilmu Manajemen, 8(3), 717–733. https://doi.org/10.26740/jim.v8n3.p717-733
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