Pengaruh RGEC (Risk Profile, Good Corporate Governance Earning, Capital) terhadap Financel Distress

Fikri Hakim Ermar; Suhono Suhono

doi:10.33395/owner.v5i1.320

Authors

Fikri Hakim Ermar Universitas Singaperbangsa Karawang
Suhono Suhono Universitas Singaperbangsa Karawang, Indonesia

DOI:

10.33395/owner.v5i1.320

Keywords:

NPL, LDR, GCG, ROA, CAR, Financial Distress

Abstract

This study aims to determine the effect of RGEC (Risk Profile, Good Corporate Governance, Earnings and Capital) on Financial Distress in banks listed on The Indonesia Stock Exchange (IDX) for the period of 2016-2019. The sample data used is the result of the purposive sampling technique and the samples declared worthy to be utilized are 21 banks. During the study conducted, the method was adopted which is a method of logistic regression analysis using SPSS 25 program aid. The results of the research show that the variables that are known can affect the Financial Distress is Return On Asset affect negatively and significantly. Meanwhile, variables that do not affect Financial Distress are Non-Performing Loan (NPL), Loan to Deposit Ratio, Good Corporate Governance, and Capital Adequacy Ratio. Simultaneously Non Performing Loans, Loan to Deposit Ratio, Good Corporate Governance, Return on Assets and Capital Adequacy Ratio have a significant effect on Financial Distress.

Downloads

Download data is not yet available.

Plum-X Analityc

References

Andari, N. M., & Wiksuana, I. (2017). Rgec Sebagai Determinasi Dalam Menaggulangi Financial Distress Pada Perusahaan Perbankan Di Bursa Efek Indonesia. E-Jurnal Manajemen Unud, Vol.6, No.1, 116-145.

Bhattacharjee, A., & Han, J. (2014). Financial Distress of Chinese Firm: Microeconomic, Macroeconomic and Institutional Influences. China Economic Review Volume 30, 244-262.

Diena, B. (2018). Risk Profile, Good Corporate Governance, Earning and Capital (RGEC) Sebagai Prediktor Terhadap Kondisi Financial Distress Pada Perusahaan Perbankan. Jurnal Manajemen Bisnis Indonesia Edisi 4.

Ghozali, I. (2016). Aplikasi Analisis Multivariate dengan Program IBM SPSS 23. Semarang: Universitas Diponegoro.

Hamdani. (2016). Good Corporate Governance Tinjauan Etika dalam Praktik Bisnis. Jakarta: Mitra Wacana Media.

Ismail. (2014). Akuntansi Bank : Teori dan Aplikasi dalam Rupiah Edisi Revisi. Jakarta: Kencana.

Kasmir. (2013). Bank dan Lembaga Keuangan Lainnya. Jakarta: Rajawali Pers.

Kasmir. (2014). Analisis Laporan Keuangan, Edisi Pertama, Cetakan Ketujuh. Jakarta: PT. Rajagrafindo Persada.

Khadapi, M. (2017). Pengaruh Car, Roa, Bopo dan Fdr Terhadap Financial Distress Bank Umum Syariah di Indonesia Periode 2014-2016. Skripsi.

Prabowo, D., & Purwanto, A. (2015). Analisis Faktor-faktor yang mempengaruhi intellectual capital disclosure dan pengaruh intellectual capital disclosure terhadap market capitalization. Diponegoro Journal of Accounting.

Riyadi, S. (2011). Banking Assets and Liability Management. Jakarta: Fakultas Ekonomi Universitas Indonesia.

Riyadi, S. (2015). Banking Asset and Liability Management, Edisi keempat. Jakarta: Fakultas Ekonomi Universitas Indonesia.

Ruslinawati, H. A. (2017). Pengaruh Rasio Keuangan Terhadap Financial Distress pada Perusahaan Manufaktur yang Listing di BEI 2011-2015. Skripsi.

Rustandi, F. (2019). Pengaruh Rgec (Risk Profile, Good Corporate Governance, Earnings, Capital) Terhadap Financial Distress Bank Perkreditan Rakyat di Yogyakarta Periode 2015-2017. Jurnal.

Sagho, M. F., & Merkusiwati, N. (2015). Penggunaan Metode Altman Z-Score Modifikasi Untuk Memprediksi Kebangkrutan Bank yang Terdaftar di Bursa Efek Indonesia. E-Jurnal Akuntansi Universitas Udayana 11.3, 730-742.

Sajuri, A. S. (2018). Analisis Pengaruh Rasio Camel Terhadap Prediksi Financial Distress pada Perbankan yang Terdaftar di BEI tahun 2012-2016. Skripsi.

Scott, W. R. (2012). Financing Accounting Theory 6th. Toronto: Pearson Education Canada.

Septiwardani, D. (2018). Pengaruh Likuiditas dan Ukuran Perusahaan Terhadap Financial Distress. Skripsi.

Sofiasani, G., & Gautama, B. (2016). Pengaruh Camel Terhadap Financial Distress pada Sektor Perbankan Indonesia Periode 2009-2013. Journal of Business Management and Enterpreneurship Education Vol 1 Number 1, 136-146.

Suwardjono. (2013). Teori Akuntansi Perekayasaan Pelaporan Keuangan. Yogjakarta: BPFE.

Theodorus, S., & Artini, L. (2018). Studi Financial Distress Pada Perusahaan Perbankan di BEI. E-Jurnal Manajemen Unud, Vol 7, No.5, 2710-2732.

Wijaya, R. R., Hapsari, D., & Kurnia. (2018). Pengaruh Rasio Camel Terhadap Financial Distress pada Bank Umum Syariah di Indonesia Periode 2011-2015. E-Proceeding of Management : Vol.5, No.1, 786.

Zahronyana, B. D., & Mahardika, D. (2018). Assessing Probabilities of Financial Distress of Banks in UAE. International Journal of Managerial Finance, 90-98.