ANALYSIS OF FINANCIAL PERFORMANCE TO PREDICT FINANCIAL DISTRESS IN SHARIA COMMERCIAL BANKS IN INDONESIA

Jumirin Asyikin, Grahita Chandrarin, Harmono Harmono

Abstract


This study analysis financial performance, capital ratio (CAR)profitability ratio (ROA, ROE), liquidity ratio (FDR), and and Financial Distress efficiency ratio (NOM and BOPO) influencing Islamic financial bank distress in Indonesia. Data were obtained from 13 Sharia public banks or 65 research samples registered on the Indonesia Stock Exchange in 2013-2017 (5 periods). With statistical test tools using descriptive analysts and logistic regression analysts (logistic regression). The results of the analysis show that CAR has a negative and significant effect on financial distress. ROA has a negative and significant effect on financial distress. ROE has a negative and significant effect on financial distress. FDR has a positive and significant effect on financial distress. NOM has a negative and significant effect on financial distress. BOPO has a positive and significant effect on financial distress. The results of the study are expected to be able to contribute to Islamic bank actors in detecting financial distress, namely useful information to provide information on early warning systems (EWS) for managers of Islamic Commercial Banks.

Keywords


CAR, ROA, ROE FDR, NOM, BOPO and Financial Distress

Full Text:

PDF

References


Altman, Edward I. (1968). Financial Ratios, Discriminant Analysis and the Prediction of Corporate Bankruptcy. The Journal of Finance, Vol. 23, No. 4 (Sept. 1968), pp. 589-609, Published by Wiley for the American Finance Association.

Baskoro, Agus Adi. (2014). Analisis Rasio-rasio Keuangan untuk Memprediksi. Financial Distress Bank Devisa Periode 2006-2011. Journal of Business and Banking. Vol. 4, No. 1. May. 105-116.

Febrina, Dwijayanti Patricia. (2010). Penyebab, Dampak, dan Prediksi dari Financial Distress serta Solusi untuk Mengatasi Financial Distress. Jurnal Akuntansi Kontemporer, Vol. 2, No. 2.

Ghozali, Imam. (2006). Partial Least Squares. Konsep Teknik dan Aplikasi. Semarang: Badan Penerbit Universitas Diponegoro.

Hanafi, Mamduh H dan A. Halim. (2007). Analisis Laporan Keuangan,.Edisi 3. Yogyakarta: Penerbit UPP STIM YKPN.

Ismawati, K dan Istria, P. C. (2015). Detektor Financial Distress Perusahaan Perbankan Indonesia. Jurnal Ekonomi Bisnis dan Kewirausahaan, Vol. 4, Hal. 6-29.

Kasmir. (2010). Bank dan Lembaga Keuangan Lainnya. Edisi Revisi 2008. Jakarta: PT. Rajagrafindo Persada.

Kurniasari, Christiana dan Ghozali, Imam. (2013). Analisis Pengaruh Rasio CAMEL Dalam Memprediksi Financial Distress Perbankan Indonesia Periode 2009-2012, Diponegoro Journal of Accounting Vol. 2. No 3. Hal 1-10.

Platt, H. D., & Platt, M. B. (2002). Predicting Corporate Financial Distress: Reflection on Choice-Based Sample Bias. Journal of Economic and Finance, 26 (2), 184–199.

Pratama, Rendra. (2016). Pengaruh Rasio Keuangan untuk Memprediksi Kondisi Financial Distress. Jurnal Ilmu Dan Riset Akuntansi Vol.3 No.1: 58-67.

POJK Nomor 8/POJK.03/2014 tentang Penilaian Tingkat Kesehatan Bank Umum Syariah dan Unit Usaha Syariah, tanggal 13 Januari 2014, OJK, Jakarta.

Sabir. Muh. M, Muhammad Ali dan Abd. Hamid Habbe. (2012). Pengaruh Rasio Kesehatan Bank terhadap Kinerja Keuangan Bank Umum Syariah dan Bank Konvensional di Indonesia. Jurnal Analisis, Vol.1 No.1 : 79 – 86

Yulianto, Agung. Wiwit Apit Sulistyowati. (2012). Analisis CAMELS dalam Memperdiksi Tingkat Kesehatan Bank yang terdaftar di Bursa Efek Indoenesia Periode Tahun 2009 – 2011. Media Ekonomi & Teknologi Informasi Vol. 19 No. 1 Maret 2012 : 35– 49.


Refbacks

  • There are currently no refbacks.


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

Published by:

Institute for Managing and Publishing Scientific Journals

International Journal of Accounting, Finance, and Economics

e-ISSN : 2597-9728

p-ISSN : 2597-971X

Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) SIngkawang

Address : STKIP SIngkawang, Jalan STKIP - Kelurahan Naram Singkawang, Kalimantan Barat, INDONESIA, 79251
No. Telp.   : +62562 420 0344
No. Fax.    : +62562 420 0584

Email Editor in Chief: ijafe@journal.stkipsingkawang.ac.id / nunahusna0387@gmail.com /Wa : +6285750213260

Coordinator: lp2jistkipsingkawang@gmail.com / journal@stkipsingkawang.ac.id / Wa : +6282142072788

Plagiarism Tools

     

  Creative Commons License

International Journal of Accounting, Finance, and Economics is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.