Rasio Keuangan Sebagai Prediktor Bank Bermasalah di Indonesia  

Oleh:

Aryati, Titik ; Manao, Hekinus

Jenis: Article from Journal - ilmiah internasional - terdaftar di DIKTI
Dalam koleksi: The Indonesian Journal of Accounting Research (Jurnal Riset Akuntansi Indonesia) vol. 5 no. 2 (May 2002), page 137.
Topik: CAMEL ratios; CAMEL ratios; business failure; multivariate discriminant analysis; univariate analysis
Fulltext: Rasio Keuangan sebagai Prediktor.pdf (7.0MB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: RR17.2 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This research is aimed to examine the possible association between bank financial ratios derived from CAMEL concept and the failures of a number of banks in Indonesia during the monetary crisis period. Seven independent variables were used in the analysis, i.e. capital adequacy ratio (CAR), return on risked assets (RORA), net profit margin (NPM), return on assets (ROA), operating cost to operating revenue, net call-money liabilities to current assets, and loan to deposit ratio (LDR). Tests were undertaken using the univariate model approach and the multivariate discriminant analysis. The result shows five significant financial ratios to affect the probability of a bank to go for bankrupt in a five year horizon. The ratio are CAR, RORA, ROA, net call money

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