ANALISIS KINERJA KEUANGAN MENGGUNAKAN METODE RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNING, AND CAPITAL (RGEC) PADA BANK UMUM SWASTA YANG TERCATAT DI BEI TAHUN 2019-2020

Authors

  • Paulina Yuritha Amtiran
  • Lidya Stefany Moi Bay
  • Reyner F. Makatita

DOI:

https://doi.org/10.37932/ja.v12i2.847

Abstract

This study aims to determine the soundness of National Private Commercial Banks listed on the Indonesia Stock Exchange in 2019-2021 using the RGEC (Risk Profile, Good Corporate Governance, Earning, and Capital) method in terms of NPL, LDR, GCG, ROA, NIM, and CAR. This type of research is quantitative research and the data sources used in this research are secondary data. The research population is all National Private Commercial Banks listed on the Indonesia Stock Exchange using purposive sampling technique to obtain four (4) National Private Commercial Banks as samples in this study. The results of this study indicate that the financial performance of BUSN banks during 2019-2021 seen from the Risk Profile is ranked 2 (PK-2) in the "healthy" category, Good Corporate Governance is ranked 2 (PK-2) in the "healthy" category, Earning is ranked 1 (PK-1) in the “very healthy” category, and Capital is ranked 1 (PK-1) in the “very healthy” category. In general, the Financial Performance of National Private Commercial Banks in 2019-2021 is included in the "Healthy" category with an average score of 82.66 percent. The implication of this research is as information that presents the level of soundness of National Private Commercial Banks listed on the Indonesia Stock Exchange.  

References

Arikunto, S. (2019). Prosedur Penelitian Suatu Pendekatan Praktik (p. 3). Rineka Cipta.

Badan Pusat Statistik. (2020). Tinjauan Big Data Terhadap Dampak Covid-19 2020. Badan Pusat Statistik. https://www.bps.go.id/publication/2020/06/01/effd7bb05be2884fa460f160/tinjauan- big-data-terhadap-dampak-Covid-19-2020.html

Dewi, I. A. S. K., & Candradewi, M. R. (2018). Penilaian Tingkat Kesehatan Bank Metode Rgec pada PT. Bank Tabungan Negara (Persero), Tbk. Periode 2014-2016. E-Jurnal Manajemen Universitas Udayana, 7(3), 1595–1622.

Fahmi, I. (2018). Pengantar Manajemen Keuangan.Alfabeta.

Harahap, S. S. (2013). Analisis Kritis atas Laporan Keuangan. Rajawali Pers.

Hidayat, W. W. (2018). Dasar-Dasar Analisa Laporan Keuangan (F. Fabri (Ed.); 1st ed.). Uwais Inspirasi Indonesia.

https://www.google.co.id/books/edition/DASAR_DASAR_ANALISA_LAPORAN_KEUANG AN/FIl_DwAAQBAJ?hl=id&gbpv=1&dq=laporan+keuangan&printsec=frontcover

Otoritas Jasa Keuangan. (2017). Lembaga Perbankan. Otoritas Jasa Keuangan. https://www.ojk.go.id/id/kanal/perbankan/ikhtisar perbankan/Pages/Lembaga-Perbankan.aspx

Permana, B. A. (2012). Analisis Tingkat Kesehatan Bank Berdasarkan Metode CAMELS dan Metode RGEC. Jurnal Akuntansi AKUNESA, 1, 1–21. https://ejournal.unesa.ac.id/index.php/jurnal- akuntansi/article/view/288

Sepriana, A. (2019). Analisis Laporan Keuangan (R. Hermawan (Ed.)). Duta Media Undang-Undang (UU) Nomor 10 Tahun 1998 tentang Perbankan

Downloads

Published

2023-11-30