ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KONDISI FINANCIAL DISTRESS BANK PERKREDITAN RAKYAT
ABSTRACT: This
research aimed to analyze the factors af ecting the financial distress of rural
banks in West Sumatera. By using the technique of multiple linear regression
analysis, and the latest prediction model of financial distress "Hebb
Z-Score", this research focuses on analyzing the influence of Current
Ratio (CR), Total Liabilities to Total Assets (TLTA), Net Profit Margin (NPM),
Non Performing Loan (NPL), and Capital Adequacy Ratio (CAR) on the financial
distress of Rural Banks in West Sumatera during the period 2013-2015. The
sampling method used in this research is purposive sampling with criteria of banks
listed on the Financial Services Authority, and has published the annual report
for the period 2013-2015. This research obtained 87 rural banks as samples.
Source of research data obtained from published financial statements of each
bank listed in the directory Financial Services Authority (FSA). The results of
this study indicate that TLTA and NPL ratio had a negative effect on the
Z-Score, which it means that the NPL and TLTA had a positive ef ect on the probability
of financial distress banks. The higher the liabilities owned by bank and number
of bad debts, the higher risk of a bank run into financial distress. NPM ratio
has a positive influence on the value of the Z-Score, which it means that the
NPM negatively affect probabilitias financial distress. The higher the value of
NPM, the banks are increasingly safe and avoid the risk of distress. In
addition it was found that the ratio of CR and CAR have no effect on financial
distress.
Keywords:
Financial Distress, Cash to Total Asset, Retained Earning to Total Asset,
Equity to Total Asset, ROA, Loans to Total Asset, Loan Loss Reserve, Z-Score,
Rural Banks
Penulis: Satrio
Arga Effendi,AMulyoHaryanto
