ANALISIS RASIO-RASIO KEUANGAN UNTUK MEMPREDIKSI FINANCIAL DISTRESS BANK DEVISA PERIODE 2006 2011
Abstrak: There are some
studies describing prediction models of banks bankruptcy, but only few have
sought to predict banks financial distress which happens before bankruptcy.
This study examines the factors affecting financial distress condition of
foreign banks in the periods of 2006 2011. The tested factors are the changes
of median value of Equity, the changes of median value of Net Interest Margin
and the changes of median value of Return on Equity. Variables used in this
study consist of CAR, NPL, ROA, NIM, ROE, LDR, and IRR. The sample consists of
166 banks categorized as foreign banks in Indonesia in the periods of 2006
2011, collected by purposive sampling. The logistic regression was used for
analyzing the data and backward stepwise technique is used to gain a model that
has the highest classification power, by removing the most insignificant
variable in a model. The results show that Return on Asset (ROA), Return on
Equity (ROE) and Net Interest Margin are significant variable. The
insignificant variables are CAR, NPL, LDR and IRR. This research also indicates
that not all the variables tested can predict the financial distress of foreign
bank.
Penulis: Agus Baskoro Adi
Kode Jurnal: jpakuntansidd141327
