Analisis Faktor Internal dan Eksternal Yang Mempengaruhi Kredit Bermasalah Serta Implikasinya Terhadap Kinerja Keuangan Pada Bank BPD
Keywords:
Capital Adequacy Ratio, Bank Size, Loans to Asset Ratio, Loan to Deposit Ratio
Abstract
Penelitian ini bertujuan mengetahui dan memperoleh hasil analisis mengenai faktor internal dan faktor eksternal dan mengetahui pengaruhnya terhadap kredit bermasalah serta implikasinya terhadap Kinerja Keuangan Pada Bank BPD. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan menggunakan pendekatan kuantitatif. Sampel dalam penelitian ini yaitu Bank Pembangunan Daerah periode 2014 sampai dengan 2018 yang dipilih dengan metode purposive sampling dengan kriteria laporan keuangan bank BPD yang telah diaudit. Data dianalisis dengan menggunakan teknik analisis data panel. Secara umum penelitian ini menyimpulkan bahwa 1) terdapat pengaruh Capital Adequacy Ratio terhadap kredit bermasalah dengan arah pengaruh yang positif, 2) terdapat pengaruh Bank Size terhadap kredit bermasalah dengan arah pengaruh yang negatif, 3) terdapat pengaruh Loans to Asset Ratio terhadap kredit bermasalah dengan arah pengaruh yang positif, 4) terdapat pengaruh Loan to Deposit Ratio terhadap kredit bermasalah dengan arah pengaruh yang positif, 5) terdapat pengaruh tingkat suku bunga terhadap kredit bermasalah dengan arah pengaruh yang positif, 6) terdapat pengaruh kurs terhadap kredit bermasalah dengan arah pengaruh yang negatif, 7) terdapat pengaruh Gross Domestic Product terhadap kredit bermasalah dengan arah pengaruh yang positif, serta 8) terdapat pengaruh kredit bermasalah terhadap Return on Assets dengan arah hubungan yang negatif.
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References
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Berger, A. N.; Demirguc-Kunt, A.; Levine, R. and Haubrich, J. G. 2012. Bank Concentration and Competition: An Evolution in The Making, Journal of Money, Credit and Banking, 36(3): 433-451.
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Christianto, Mario dan Parengkuan, Tommy dan Saerang, Ivonne. 2014. Analisa Terhadap Rasio-Rasio Keuangan Untuk Mengukur Profitabilitas Pada Bank-Bank Swasta Yang Go Public Di Bursa Efek Indonesia. Jurnal EMBA Vol.2 No.4. hal. 817-830
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Demirguc-Kunt, A. & Huizinga, H. 2014. Determinants of commercial bank interest margins and profitability: Some international evidence. The World Bank Economic Review, 13(2), 379-408.
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Fofack, Hippolyte 2015. Non-performing loans in sub-Saharan Africa: Causal Analysis and Macroeconomic Implications. World Bank Policy Research Working Paper No. 3769.
Fiordelisi, F.; Marques, D. and Molyneux, P. 2013. Efficiency and Risk Taking in European Banking, Bangor Business School Working Paper, 09/004.
Hu, Jin-Li; Li, Yang and Chiu, Yung-ho 2014. Ownership and Non-performing Loans: Evidence from Taiwan’s Banks, The Developing Economies, 42(3): 405-420.
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Jimenez, G., Lopez, J.A., & Saurina, J. 2013. How Does Competition Impact Bank Risk-Taking?. Federal Reserve Bank of San Francisco Working Paper No. 23.
Jimenez, G., Saurina, J. 2013. Credit Cycles, Credit Risk and Prudential Regulation. International Journal of Central Banking.
Kasmir. 2010. Bank dan Lembaga Keuangan Lainnya. Jakarta : PT Raja Grafindo.
Kasmir. 2012. Bank dan Lembaga Keuangan Lainnya. Jakarta : Edisi keenam.Raja Grafindo Persada.
Kasmir. 2016. Bank dan Lembaga Keuangan Lainnya. Jakarta : PT Raja Grafindo Persada
Kuncoro, Mudrajad. 2012. Manajemen Perbankan, Teori dan Aplikasi. Jakarta : PT Penerbit Erlangga.
Keeton, W. R. 2011. Does Faster Loan Growth Lead to Higher Loan Losses?, Federal Reserve Bank of Kansas City: Economic Review, Q2: 57-75.
Khemraj, T. and Pasha, S. 2013. The Determinants of Non-Performing Loans: An Econometric Case Study of Guyana. Paper presented to the Caribbean Centre for Banking and Finance Bi-annual Conference on Banking and Finance, St. Augustine, Trinidad.
Klein, N. 2013. Non-Performing Loans in CESEE: Determinants and Impact on Macroeconomic Performance, International Monetary Fund Working Paper, 13/72.
Kornai, J. 2010. The Soft Budget Constraint, Kyklos, 39(1): 3-30.
Kornai, J.; Maskin, E. and Roland, G. 2013. Understanding The Soft Budget Constraint, Journal of Economic Literature, 41(4): 1095-1136.
Louzis, Dimitrios P.; Vouldis, Angelos T. and Metaxas, Vasilios L. 2010. Macroeconomic and Bank-specific Determinants of Non-performing Loans in Greece: A Comparative Study of Mortgage, Business and Consumer Loan Portfolios, Bank of Greece Working Paper, 10/118.
Linsley, PM. dan P.J. Shrives. 2015. Examining Risk Reporting in UK Public Companies. The Journal of Risk Finance, Vol 6, No. 4 pp 292 – 305
Macroeconomic Dashboard UGM. 2012. Indonesian Economic Review and Outlook, Yogyakarta: Universitas Gajah Mada.
Marcucci, J. and Quagliariello, M. 2013. Is Bank Portfolio Riskiness Procyclical?: Evidence From Italy Using a Vector Autoregression, Journal of International Financial Markets, Institutions and Money, 18(1): 46-63.
Mishkin, Frederic S. 2011. How Big a Problem is Too Big to Fail? A Review of Gary Stern and Ron Feldman’s Too Big to Fail: The Hazards of Bank Bailouts, Journal of Economic Literature, 44(4): 988-1004.
Ozurumba, B. A. 2016. Impact of non-performing loans on the performance of selected commercial banks in Nigeria. Research Journal of Finance and Accounting 7(16), 95-109. www.iiste.org. ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online).
Podpiera, J. and Weill, L. 2013. Bad Luck or Bad Management? Emerging Banking Market Experience, Czech National Bank Working Papers, 07/5.
Rajan, R. G. 2014. Why Bank Credit Policies Fluctuate: A Theory and Some Evidence, The Quarterly Journal of Economics, 109(2): 399-441.
Ranjan, R. and Dhal, S. C. 2013. Non-Performing Loans and Terms of Credit of Public Sector Banks in India: An Empirical Assessment, Reserve Bank of India Occasional Papers, 24(3): 81-121.
Raphael, G. 2013. Bank-specific, industryspecific and Macroeconomic Determinants of Bank Efficiency in Tanzania : A Two Stage Analysis. European Journal of Business and Management.
Rinaldy, E. 2010. Membaca Neraca Bank, Jakarta: Indonesia Legal Center Publishing.
Rose, Peter S. and Hudgins, Sylvia C. 2013. Bank Management and Financial Services, Singapore: McGraw Hill.
Salas, Vincente and Jesus Saurina 2012. Credit Risk in Two Institutional Regimes: Spanish Commercial and Savings Banks. Journal of Financial Services Research.
Shingjergji, A. 2013. The Impact of Bank Specific Variables on the Non Performing Loans Ratio in the Albanian Banking System, Research Journal of Finance and Accounting, 4(7): 148-152.
Ahmad, F. and Bashir, T. 2013. Explanatory Power of Bank Specific Variables as Determinants of Non-performing Loans: Evidence from Pakistan Banking Sector, World Applied Sciences Journal, 22(9): 1220-1231.
Arens, Alvin A., dan James K.Loebbecke. 2010. Auditing an Integrated Approach, 8th edition. Prentice Hall. New Jersey : Englewood.
Bhaduri, S.N. 2012. Determinants of Corporate Borrowing: Some Evidence from the Indian Corporate Structure. Journal of Economics and Finance. Vol. 26. No.2. hal 200-215
Baltagi, B.H 2011. Econometric Analysis of Panel Data. England: John Wiley and Sons Ltd.
Beatty, Anne, dan Anne Gron. 2011, Capital, Portfolio, and Growth: Bank Behavior Under Risk-Based Capital Guidelines. Journal of Financial Services Research, Vol. 20, No. 1, pp. 5-31.
Berger, A. N. and DeYoung, R. 2010. Problem Loans and Cost Efficiency in Commercial Banks, Journal of Banking and Finance, 21: 849-870.
Berger, A. N.; Demirguc-Kunt, A.; Levine, R. and Haubrich, J. G. 2012. Bank Concentration and Competition: An Evolution in The Making, Journal of Money, Credit and Banking, 36(3): 433-451.
Berrospide, Jose M., dan Edge, Rochelle M. 2010. The Effects of Bank Capital on Lending: What Do We Know, and What Does It Mean?.Journal of Economic Literature.
Brigham & Ehrhardt, 2015. Financial management : Theory And Practice, Eleventh Edition, Thomson South-Western Ohio, United States Of America
Carlson, Mark, Hui Shan, dan Missaka Warusawitharana. 2010. Capital Ratios and Bank Lending: A Matched Bank Approach. Journal of Economic Literature.
Christianto, Mario dan Parengkuan, Tommy dan Saerang, Ivonne. 2014. Analisa Terhadap Rasio-Rasio Keuangan Untuk Mengukur Profitabilitas Pada Bank-Bank Swasta Yang Go Public Di Bursa Efek Indonesia. Jurnal EMBA Vol.2 No.4. hal. 817-830
Clair, Robert T. 2012. Loan Growth and Loan Quality: Some Preliminary Evidence from Texas Banks, Federal Reserve Bank of Dallas Economic Review, QIII: 9-22.
Das, A., & Ghosh, S. 2012. Determinants of Credit Risk in Indian State-Owned Banks: An Empirical Investigation. Economic Issues Vol. 12 Issue 2.
Dash, M.K, & Kabra, G. 2010. The Determinants of Non-Performing Assets in Indian Commercial Bank: An Econometric Study. Middle Eastern Finance and Economics Issue 7.
Davis, E. Philip and Karim, D. 2013. Comparing Early Warning Systems for Banking Crises, Journal of Financial Stability, 4(2): 89-120.
Demirgüç-Kunt, Asli & Maksimovic, Vojislav. 2011. Financial Constraints, Uses of Funds, and Firm Growth: An International Comparison. World Bank mimeo.
Dietrich, A & Wanzenried, G. 2011. Determinants of Bank Profitability Before and During the Crisis: Evidence from Switzerland. Journal of International Financial Markets, Institution & Money. Vol. 21. hal 307-327.
Demirguc-Kunt, A. & Huizinga, H. 2014. Determinants of commercial bank interest margins and profitability: Some international evidence. The World Bank Economic Review, 13(2), 379-408.
Djiogap, F.& Ngomsi, A. 2012. : Determinants of bank long-term lending behavior in the Central African Economic and Monetary Community (CEMAC). Review of Economics & Finance; 1923-7529-2012-02-107-08,
ECB. 2010. Beyond ROE: How to Measure Bank Performance, Germany: European Central Bank.
Ekanayake, E.M.N.N & Azeez, A.A. 2015. Determinants of non-performing loans in licensed commercial banks: evidence from Sri Lanka. Asian Economic and Financial Review, 5(6):868-882. Retrieve from http://www.aessweb.om/journals/5002.
Festic, Mejra and Kavkler, A. 2012. The Roots of The Banking Crisis in The New EU Member States: A Panel Regression Approach, Romanian Journal of Economic Forecasting, 1: 20-40.
Ferreira, C. 2012. The Banking Sector, Economic Growth, and EU Integration, Journal of Economic Studies, 35(6): 512-527.
Firdausy C. 2015. Roles, Problems and Policies of the Indonesian Small and Medium Enterprises in Globalization. In Globalization and World Economic Policies: Effect and Policies Responses of Nations and their Grouping. Editor Tisdell C. 249–272. Serial Publication, New Delhi.
Fofack, Hippolyte 2015. Non-performing loans in sub-Saharan Africa: Causal Analysis and Macroeconomic Implications. World Bank Policy Research Working Paper No. 3769.
Fiordelisi, F.; Marques, D. and Molyneux, P. 2013. Efficiency and Risk Taking in European Banking, Bangor Business School Working Paper, 09/004.
Hu, Jin-Li; Li, Yang and Chiu, Yung-ho 2014. Ownership and Non-performing Loans: Evidence from Taiwan’s Banks, The Developing Economies, 42(3): 405-420.
Inekwe & Murumba, 2013, “The Relationship between Real GDP and Non-performing Loans: Evidence from Nigeria (1995 – 2009)â€, International Journal of Capacity Building in Education and Management (IJCBEM), ISSN: 2350-2312 (Online) ISSN: 23467231 (Print),Vol. 2, No 1.
Jimenez, G., Lopez, J.A., & Saurina, J. 2013. How Does Competition Impact Bank Risk-Taking?. Federal Reserve Bank of San Francisco Working Paper No. 23.
Jimenez, G., Saurina, J. 2013. Credit Cycles, Credit Risk and Prudential Regulation. International Journal of Central Banking.
Kasmir. 2010. Bank dan Lembaga Keuangan Lainnya. Jakarta : PT Raja Grafindo.
Kasmir. 2012. Bank dan Lembaga Keuangan Lainnya. Jakarta : Edisi keenam.Raja Grafindo Persada.
Kasmir. 2016. Bank dan Lembaga Keuangan Lainnya. Jakarta : PT Raja Grafindo Persada
Kuncoro, Mudrajad. 2012. Manajemen Perbankan, Teori dan Aplikasi. Jakarta : PT Penerbit Erlangga.
Keeton, W. R. 2011. Does Faster Loan Growth Lead to Higher Loan Losses?, Federal Reserve Bank of Kansas City: Economic Review, Q2: 57-75.
Khemraj, T. and Pasha, S. 2013. The Determinants of Non-Performing Loans: An Econometric Case Study of Guyana. Paper presented to the Caribbean Centre for Banking and Finance Bi-annual Conference on Banking and Finance, St. Augustine, Trinidad.
Klein, N. 2013. Non-Performing Loans in CESEE: Determinants and Impact on Macroeconomic Performance, International Monetary Fund Working Paper, 13/72.
Kornai, J. 2010. The Soft Budget Constraint, Kyklos, 39(1): 3-30.
Kornai, J.; Maskin, E. and Roland, G. 2013. Understanding The Soft Budget Constraint, Journal of Economic Literature, 41(4): 1095-1136.
Louzis, Dimitrios P.; Vouldis, Angelos T. and Metaxas, Vasilios L. 2010. Macroeconomic and Bank-specific Determinants of Non-performing Loans in Greece: A Comparative Study of Mortgage, Business and Consumer Loan Portfolios, Bank of Greece Working Paper, 10/118.
Linsley, PM. dan P.J. Shrives. 2015. Examining Risk Reporting in UK Public Companies. The Journal of Risk Finance, Vol 6, No. 4 pp 292 – 305
Macroeconomic Dashboard UGM. 2012. Indonesian Economic Review and Outlook, Yogyakarta: Universitas Gajah Mada.
Marcucci, J. and Quagliariello, M. 2013. Is Bank Portfolio Riskiness Procyclical?: Evidence From Italy Using a Vector Autoregression, Journal of International Financial Markets, Institutions and Money, 18(1): 46-63.
Mishkin, Frederic S. 2011. How Big a Problem is Too Big to Fail? A Review of Gary Stern and Ron Feldman’s Too Big to Fail: The Hazards of Bank Bailouts, Journal of Economic Literature, 44(4): 988-1004.
Ozurumba, B. A. 2016. Impact of non-performing loans on the performance of selected commercial banks in Nigeria. Research Journal of Finance and Accounting 7(16), 95-109. www.iiste.org. ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online).
Podpiera, J. and Weill, L. 2013. Bad Luck or Bad Management? Emerging Banking Market Experience, Czech National Bank Working Papers, 07/5.
Rajan, R. G. 2014. Why Bank Credit Policies Fluctuate: A Theory and Some Evidence, The Quarterly Journal of Economics, 109(2): 399-441.
Ranjan, R. and Dhal, S. C. 2013. Non-Performing Loans and Terms of Credit of Public Sector Banks in India: An Empirical Assessment, Reserve Bank of India Occasional Papers, 24(3): 81-121.
Raphael, G. 2013. Bank-specific, industryspecific and Macroeconomic Determinants of Bank Efficiency in Tanzania : A Two Stage Analysis. European Journal of Business and Management.
Rinaldy, E. 2010. Membaca Neraca Bank, Jakarta: Indonesia Legal Center Publishing.
Rose, Peter S. and Hudgins, Sylvia C. 2013. Bank Management and Financial Services, Singapore: McGraw Hill.
Salas, Vincente and Jesus Saurina 2012. Credit Risk in Two Institutional Regimes: Spanish Commercial and Savings Banks. Journal of Financial Services Research.
Shingjergji, A. 2013. The Impact of Bank Specific Variables on the Non Performing Loans Ratio in the Albanian Banking System, Research Journal of Finance and Accounting, 4(7): 148-152.
Published
2022-12-20
Section
Original Articles
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