The Effect of Bank Health Level and GCG Self Assessment on Banking Performance
DOI:
https://doi.org/10.38035/dijefa.v4i5.2130Keywords:
Financial Performance, Bank Soundness Ratio and GCG Self-AssessmentAbstract
Bank Bukopin's liquidity difficulties in 2020 were triggered by internal problems which resulted in disruptions to payment traffic, money withdrawals and financing distribution, this had an impact on decreasing public trust and causing harm to the banking world. The research aims to prove the effect of banking soundness level and GCG Self-Assessment on the financial performance of Indonesian banks. The research design is quantitative associatif and the unit of analysis is the company's annual report. Samples were taken from a population of banking entities listed on the IDX for the 2017-2021 period through a purposive-sampling technique and data analysis using panel data regression with the E-Views 10 program. The research results prove that simultaneously financial performance (ROA) is influenced by CAR, BOPO, NPL, LDR and SA-GCG. Partially the CAR, BOPO, and NPL variables affect financial performance (ROA). while LDR and SA-GCG do not affect financial performance (ROA). The research findings indicate that the LDR owned by banks is still in a safe condition and the Self-Assessment-GCG made by the bank does not provide a guarantee that it will increase banking performance.
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Pinasti, Wildan Farhat. 2018. "The Influence of CAR, BOPO, NPL, NIM and LDR on Profitability of Commercial Banks for the 2011-2015 Period."
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Susilawati, Suci, and Nafisah Nurulrahmatiah. 2021. "The Effect of Non-Performing Loans (NPL) and Loan to Deposit Ratio (LDR) on Return on Assets (ROA) with Net Interest Margin (NIM) as Mediation Variables at BUMN Banks Registered on the IDX."
Tarmidji, Heri, and Adji Widodo. 2021. "The Effect of Capital Adequacy Ratio (CAR) and Operational Costs (BOPO) on Return On Assets (ROA) at PT. Bank Syariah Mandiri Tbk. Period 2011-2019.”
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Welly, Welly, and Kurnia Krisna Hari. 2018. "The Effect of Bank Health Assessment on the Financial Performance of Islamic Banks in Indonesia." BALANCE Journal of Accounting and Business 3(2): 409.
Wibowo, Indra Ayu Aninda, Gendro Wiyono, and Risal Rinofah. 2020. "The Influence of Liquidity Risk, Net Interest Margin, and Good Corporate Governance on Financial Performance of Commercial Banks." Mode 32(1): 53–65.
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Alamsyah, S, and HD Sarra. 2019. "The Behavior of Securities Analysis in the Indonesian Capital Market Based on the Perspective of Financial Statements." Insan Online Journal … 4(2): 157–70.
Alamsyah, Sustari, and Sheily Dwi Meylida. 2021. "A Comparative Analysis of the Performance of Car, Roa, Nim, Bopo and Ldr of Islamic Banking and Conventional Banking." Balance Vocational Accounting Journal 4(2): 137.
Alfian, Nurul. 2020. "Corporate Governance Mechanisms for Financial Performance in Banking Companies Registered on Bei." JIAFE (Scientific Journal of Accounting Faculty of Economics) 5(2): 209–18.
Andrianto, Didin Fatihuddin, and M. Anang Firmasyah. 2019. Bank Management . ed. Qiara Media. CV. Publisher Qiara Media.
Anisa, Hilda Vina, and Dhini Suryandari. 2021. “The Effect of NPL, GCG Self Assessment, ROA, and CAR on Firm Value (Empirical Study on Commercial Banks Listed on the Indonesia Stock Exchange.”
Ardiansyah, Mawardi, and Wisnu. 2017. "Analysis of the Effect of Capital Adequacy Ratio, Loan To Deposit Ratio, BOPO, and Net Interest Margin on Bank Financial Performance. (Study on Conventional Commercial Banks Listed on the Indonesia Stock Exchange 2010-2014)."
Bastomi, Mohamad, Ubud Salim, and Siti Aisjah. 2017. "The Role of Corporate Governance and Risk Management on Banking Financial Performance in Indonesia." Journal of Finance and Banking 21(4): 589–99.
Darwis, Mohammad, Agus Widarko, and M. Agus Salim. 2017. "The Effect of Capital Adequacy Ratio (CAR), Non Performing Loans (NPL), Loan To Deposit Ratio (LDR), SBI Interest Rates on Banking Financial Performance (In the Banking Industry that Go Public on the Indonesia Stock Exchange Period 2014-2016) .”
Dewi, Aldisa Cynthia. 2017. "The Influence of Good Corporate Governance, Car, and Bopo on Banking Financial Performance (Empirical Study of Conventional Banking Companies Registered on the IDX for the 2012-2016 Period)."
Febrina, R., D. Dwiatmanto, and M. NP. 2016. "Analysis of Public Bank Soundness Based on Risk Profile, Good Corporate Governance, Earnings, and Capital (Study of Commercial Banks Listed on the Indonesian Stock Exchange Period 2013-2015)." Journal of Business Administration S1 Universitas Brawijaya 37(1): 196–205.
Ghozali, Imam. 2017. Multivariate Analysis and Econometrics Theory, Concepts, and Applications with EViews 10 . Semarang: Diponogoro University Publishing Agency.
Gustiana, Ferona, Ahmad Soleh, and Zahra Indah Ferina. 2021. "The Influence of CAR, LDR and BOPO on ROA in Conventional SOEs Registered on the Indonesian Stock Exchange."
Hardani. 2020. Qualitative & Quantitative Research Methods . Yogyakarta: CV. Pustaka Ilmu Yogyakarta Group.
Hayumurti, Ardiani, and R. Gunawan Setianegara. 2019. "An Analysis of Bank Soundness Assessment Using the Risk Based Bank Rating Method at PT Bank Danamon Indonesia, Tbk for the 2014-2017 Period."
Herliana, ade dina. 2016. "The Effect of Free Cash Flow on Company Performance Through Agency Costs as an Intermediate Variable in Manufacturing Companies Listed on the Indonesian Stock Exchange."
Hidayat, Gustina. 2021. "Financial Performance Ratios of Conventional Banks Listed on the Indonesian Stock Exchange." Coopetition : Scientific Journal of Management 12(3): 483–90.
Kaljannah, AR, Indriyani, and Ulyarti. 2018. “The year 2018.” Proceedings of the 2018 National Seminar on the Faculty of Agriculture, Jambi University : 297–308.
Cashmere. 2017. Banking Management . Jakarta: Rajawali Press.
Kiswanto, Kiswanto, and Asri Purwanti. 2016. "The Effect of Bank Soundness Level According to Risk Based Bank Rating on Financial Performance with Good Corporate Governance as a Moderating Variable in Islamic Commercial Banks and Sharia Business Units in Indonesia." Indonesian Journal of Accounting 5(1): 15.
Lesmana, T, DL Warganegara, and Rita Trifena. 2020. “The Impacts of Bank Financial Soundness Towards Profit Growth: A Study On The Indonesian Banking Industry.” Pjaee 18(1): 582–94.
MA, Zuwardi, and Hardiansyah Padli. 2019. "Determinants of Profitability of Islamic Commercial Banks in Indonesia." At-tijaroh: Journal of Management and Business Islam 5(2): 201–15.
Wibisono, Muhammad Yusuf, Salamah Wahyuni. 2017. "The Influence of CAR, NPF, BOPO, FDR, on ROA Mediated by NOM."
Munawaroh, Diah, and Peny Cahaya Azwari. 2019. “Effect of Risk Based Bank Rating on Financial Performance of Sharia Commercial Banks.” Accountability 12(2): 201–14.
Natalia, Erni Yanti. 2019. "Analysis of the Influence of Operational Income Operating Expenses (BOPO) and Loan To Deposit Ratio (LDR) on BPR Profitability in Batam City."
Nicola, Daniel, Sahala Manalu, and Tommy Mora Hamonangan Hutapea. 2017. "Effect of Bank Soundness Level Regec Method on Index of Financial Inclusive in Indonesia." Journal of Management Applications 15(4): 702–9.
Noor Salim, M, and R Pandji Ibnul Djausin. 2020. “Determinants of Financial Performance and Its Impact on the Growth of Islamic Bank Assets in Indonesia.” International Journal of Business, Economics and Management 7(1): 27–41.
Novianti. 2020. "The Influence of Non-Performing Loans (NPL) on Return On Assets (ROA) AT PT. BNI PERSERO Tbk.
Patricia, Olivia, Siti Hidayati, and Wahyudi. 2021. "The Influence of Bank Soundness Level on Banking Stock Returns in Indonesia." Mix : Scientific Journal of Management 2(3): 464–76.
Pinasti, Wildan Farhat. 2018. "The Influence of CAR, BOPO, NPL, NIM and LDR on Profitability of Commercial Banks for the 2011-2015 Period."
Puspitasari, Intan Dwi. 2020. "The Influence of Information Asymmetry, Company Size and Financial Distress on Income Smoothing (Studies of Banking Companies Registered on the IDX for the 2015-2019 Period)."
Rachmawati, Lilis Ardian. 2018. "The Influence of Good Corporate Governance on Return On Assets with Corporate Social Responsibility as a Moderating Variable (Study of Commercial Banks Registered on the IDX in the 2012-2016 Period)."
Rahayu, Yunie. 2018. "EKONOMIS: Journal of Economics and Business Vol.2 No.1 March 2018." 2(1): 165–74.
Rembet, Watung E Claudia, and Dedy N. Baramuli. 2020. "The Influence of CAR, NPL, NIM, BOPO, LDR on Return On Assets (ROA) (Studies on National Private Commercial Banks, Foreign Exchange Registered on the IDX."
Rohima, Eti. 2021. "Analysis of the Influence of BOPO, CAR, AND NPL on ROA at BUMN Banks in 2012-2019 (Study of BUMN Banks that Go Public on the Indonesian Stock Exchange)."
Setiawan, Andy. 2016. "Analysis of the Influence of Bank Soundness Level By:" Lentera Accounting Journal 2(2): 1–13.
———. 2017. "Analysis of the Influence of Bank Soundness Level on Return on Assets." Journal of Accounting and Tax Analysis 1(2): 138–51.
Setyawati, Irma. 2018. Sharia Commercial Banks in Indonesia . Ed. 1. Yogyakarta: Expert.
Sheilla, and Christiana Fara Dharmastuti. 2018. "Analysis of Bank Soundness Levels Using the RGEC Method (Risk Profile, Good Corporate Governance, Earnings, Capital) on Banking Performance (Roa) in Banking Companies for the 2015-2016 Period." Journal of Economics and Finance 10(1): 66–77.
Sholichah, Mu'minatus et al. 2021. “The Effect of RGEC and EPS on Stock Prices: Evidence from Commercial Banks in Indonesia.” Journal of Asian Finance, Economics and Business 8(8): 67–74.
Dewi, Sukma Kartika, Ni Wayan, and I Ketut Yadnyana. 2019. "The Effect of Risk Based Bank Rating Indicators on Financial Performance in Banking Companies Registered on the IDX in 2012-2016." E-Journal of Accounting 26: 1075.
Supardi . 2016. Application of Statistics in More Comprehensive Statistical Concept Research . South Jakarta.
Susilawati, Suci, and Nafisah Nurulrahmatiah. 2021. "The Effect of Non-Performing Loans (NPL) and Loan to Deposit Ratio (LDR) on Return on Assets (ROA) with Net Interest Margin (NIM) as Mediation Variables at BUMN Banks Registered on the IDX."
Tarmidji, Heri, and Adji Widodo. 2021. "The Effect of Capital Adequacy Ratio (CAR) and Operational Costs (BOPO) on Return On Assets (ROA) at PT. Bank Syariah Mandiri Tbk. Period 2011-2019.”
Trinanda, Didin Mukodim. 2010. "Effect of Application of Corporate Governance on the Financial Performance of Banking Sector Companies." E-Journal of Gunadarma University 12(1): 1–8.
Ummm. 2019. "Ummah, Ana Syarifatul and Priyastiwi, Priyastiwi (2019) Analysis of Differences in Banking Performance on the Indonesian Stock Exchange for the 2017-2018 Period Before and After Changes in the Rupiah Exchange Rate."
Veronica, Meilin. 2021. "The Influence of the Implementation of Good Corporate Governance on the Performance of Go Public Banking Companies During the Global Economic Crisis in Indonesia." Scientific Journal of Today's Global Economy 12(1): 1.
Welly, Welly, and Kurnia Krisna Hari. 2018. "The Effect of Bank Health Assessment on the Financial Performance of Islamic Banks in Indonesia." BALANCE Journal of Accounting and Business 3(2): 409.
Wibowo, Indra Ayu Aninda, Gendro Wiyono, and Risal Rinofah. 2020. "The Influence of Liquidity Risk, Net Interest Margin, and Good Corporate Governance on Financial Performance of Commercial Banks." Mode 32(1): 53–65.
Wiyono, Gendro, and Hadri Kusuma. 2017. Advanced Financial Management: Based on Corporate Value Creation . Yogyakarta: UPP STIM YKPN.
Yunita, nur afni. 2018. "Analysis of Bank Soundness Levels Using the Camels and Pearls Method at Commercial Banks in Indonesia
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2023-12-02
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