Prediksi financial distress dengan analisis risk, good corporate governance, earningsc Capital, dan size pada Bank Umum Swasta Nasional Devisa
Article Sidebar
Main Article Content
Abstract
The research aims to predict financial distress at the Foreign Exchange National Private Commercial Bank by using analysis of risk, good corporate governance, earnings, capital and size. Using sample 17 national foreign exchange private banks, and data analysis techniques using Multiple Linear Regression for four conditions, namely all conditions, financial distress conditions, gray area conditions, and non financial distress conditions. The results of this study indicate that the NPL and the proportion of independent commissioners do not have a significant effect on all conditions, financial distress conditions, gray area conditions, and non financial distress conditions. ROA has a significant effect only for all conditions, gray area, and non financial distress conditions. CAR has a significant effect on all conditions, and financial distress conditions, size only has a significant effect on all conditions and conditions in the gray area.
Article Details
References
Abdullah, N. A. H., Abd. Halim, Ahmad, H., & Rus, R. M. (2008). Predicting corporate failure of Malaysians listed companies: Comparing multiple discriminant analysis, logistic regression and the hazard model. International Research Journal of Finance and Economics, 15, 201–217.
Alâ€Tamimi, H. A. H. (2012). The effects of corporate governance on performance and financial distress: The experience of UAE national banks Hussein. Journal of Financial Regulation and Compliance, 20(2), 169–181. https://doi.org/https://doi.org/10.1108/13581981211218315 Downloaded
Almilia, L. S., & Herdinigtyas, W. (2005). Analisis Rasio Camel Terhadap Prediksi Kondisi Bermasalah Pada Lembaga Perbankan Periode 2000-2002. Jurnal Akuntansi Dan Keuangan, 7(2). https://doi.org/10.9744/jak.7.2.pp. 131-147
Almilia, L. S., & Kristijadi, K. (2003). Analisis Rasio Keuangan untuk Memprediksi Kondisi Financial Distress Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta. Jurnal Akuntansi Dan Auditing Indonesia, 7(2).
Cinantya, I. G. A. A. P., & Merkusiwati, N. K. L. A. (2015). Pengaruh Corporate Governance , Financial Indicators , Dan Ukuran Perusahaan Pada Financial Distress. Akuntansi, 10(3), 897–915. https://doi.org/10.1007/s11661-013-2043-x
Gautama, B. P., & Sofiasani, G. (2015). Pengaruh CAMEL Terhadap Financial Distress Pada Sektor Perbankan Indonesia Periode 2009-2013. Performa Jurnal Manajemen Dan Bisnis, 12(2), 136–159.
Hidayati, L. N. (2015). Pengaruh Kecukupan Modal (CAR), Pengelolaan Kredit (NPL), dan Likuiditas Bank (LDR) Terhadap Probabilitas Kebangkrutan Bank (Studi pada Bank Umum Swasta Devisa yang tercatat di BEI tahun 2009 – 2013). JURNAL ILMU MANAJEMEN, 12(1), 38–50. https://doi.org/10.21831/jim.v12i1.11741
Kasmir. (2014). Bank dan Lembaga Keuangan Lainnya. In Jakarta: Rajawali Pers. https://doi.org/0042-6822(67)90286-3 [pii]
Kristanti, F. T., Rahayu, S., & Huda, A. N. (2016). The Determinant of Financial Distress on Indonesian Family Firm. Procedia - Social and Behavioral Sciences. https://doi.org/10.1016/j.sbspro.2016.05.018
Mulyaningrum, P. (2008). Pengaruh Rasio Keuangan Terhadap Kebangkrutan Bank di Indonesia. Program Pascasarjana Universitas Diponegoro.
Ningrum, A., & Hatane, S. E. (2017). Pengaruh Corporate Governance terhadap Financial Distress. Business Accounting Review, 5(1), 241–252.
Pasaribu, R. B. (2014). Financial Distress Prediction on Public Listed Banks in Indonesian Stock Exchange. Proceeding, The 3rd International Congress on Interdisciplinary Behavior & Social Science,.
Shahwan, T. M. (2015). The effects of corporate governance on financial performance and financial distress: evidence from Egypt. Corporate Governance: The International Journal of Business in Society, 15(5), 641–662. https://doi.org/10.1108/CG-11-2014-0140
Yudha, A., & Fuad. (2014). Analisis Pengaruh Penerapan Mekanisme Corporate Governance Terhadap Kemungkinan Perusahaan Mengalami Kondisi Financial Distress (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2012). Diponegoro Journal Of Accounting, 3(4).