UI - Tesis (Open) :: Kembali

UI - Tesis (Open) :: Kembali

Analisis pengaruh perbedaan perhitungan kualitas kredit terhadap profitabilitas Bank di Indonesia periode 2003 - 2011 = The impact analysis of different loan quality measurement method to profitability of Banks in Indonesia period 2003 - 2011

Tedy Arief Budiman; Ruslan Prijadi, supervisor; Rofikoh Rokhim, examiner; Dwi Nastiti, examiner ([Publisher not identified] , 2012)
 Abstrak
[ABSTRAK
Penelitian ini bertujuan untuk mengetahui apakah perbedaan metode perhitungan
kualitas kredit berpengaruh terhadap profitabilitas bank di Indonesia. Indikator
Profitabiltas yang digunakan adalah Return On Asset (ROA) dan Return On
Equity (ROE) sedangkan kualitas kredit dibedakan berdasarkan empat metode,
yaitu 1) rasio Non-Performing Loan, 2) rasio NPL dengan kredit restrukturisasi
kualitas Lancar dan Dalam Perhatian Khusus, 3) rasio NPL yang
memperhitungkan hapus buku, dan 4) rasio NPL ditambah kredit restrukturisasi
kualitas Lancar dan Dalam Perhatian Khusus dan hapus buku. Penelitian ini
menggunakan analisis data panel model fixed effect. Hasil penelitian ini
menemukan bahwa perbedaan perhitungan kualitas kredit yang berbeda memiliki
pengaruh signifikan secara statistic pada ROA, kecuali untuk metode kedua.Selain
itu, variable penjelas yang memiliki pengaruh signifikan secara statistic pada
ROA adalah gearing ratio, ukuran aset dan ROA periode sebelumnya.
Selanjutnya, perbedaan perhitungan kualitas kredit juga memiliki dampak yang
signifikan terhadap ROE dengan pengecualian untuk metode ketiga. Rasio
kecukupan modal (CAR) dan ROE periode sebelumnya adalah variabel
independen lain yang menunjukkan pengaruh yang signifikan terhadap
profitabilitas ROE. Namun, untuk kasus model ROE dengan perhitungan kualitas
kredit metode ketiga menyebabkan gearing ratio menjadi signifikan secara
statistik.

ABSTRACT
This study aims at examining whether different calculation methods in credit
quality have influenced the profitability of the banking businesses in Indonesia.
While we used return on asset (ROA) and return on equity (ROE) as profitability
indicators, we differentiated the credit quality based on the way we treated the bad
loans in the calculation of the non-performing loan (NPL) ratio. We thus have
four approaches, namely 1) common NPL ratio, 2) NPL ratio which included the
credits with current and special mention collectability resulted from debt
restructuring programs as bad loans, 3) NPL ratio which took into account the bad
loans that have been written off, and 4) NPL ratio which combined the second
and the third methods. Following panel data procedures of analysis, we found that
different NPL ratios have statistically significant effect on profitability, ROA,
except for the second method of NPL ratio. Besides, other explanatory variables
that have statistically significant influence on the ROA are gearing ratio, the size
of the assets and the previous period of ROA itself. Furthermore, the various NPL
ratios have also significant impact on ROE profitability with the exception for the
third methods. Capital adequacy ratio (CAR) and the first lag of ROE are the
other independent variables that showed significant effect on ROE profitability.
However, for the case of the ROE model with the third NPL ratio method, gearing
ratio is found to be negative and statistically significant.;This study aims at examining whether different calculation methods in credit
quality have influenced the profitability of the banking businesses in Indonesia.
While we used return on asset (ROA) and return on equity (ROE) as profitability
indicators, we differentiated the credit quality based on the way we treated the bad
loans in the calculation of the non-performing loan (NPL) ratio. We thus have
four approaches, namely 1) common NPL ratio, 2) NPL ratio which included the
credits with current and special mention collectability resulted from debt
restructuring programs as bad loans, 3) NPL ratio which took into account the bad
loans that have been written off, and 4) NPL ratio which combined the second
and the third methods. Following panel data procedures of analysis, we found that
different NPL ratios have statistically significant effect on profitability, ROA,
except for the second method of NPL ratio. Besides, other explanatory variables
that have statistically significant influence on the ROA are gearing ratio, the size
of the assets and the previous period of ROA itself. Furthermore, the various NPL
ratios have also significant impact on ROE profitability with the exception for the
third methods. Capital adequacy ratio (CAR) and the first lag of ROE are the
other independent variables that showed significant effect on ROE profitability.
However, for the case of the ROE model with the third NPL ratio method, gearing
ratio is found to be negative and statistically significant., This study aims at examining whether different calculation methods in credit
quality have influenced the profitability of the banking businesses in Indonesia.
While we used return on asset (ROA) and return on equity (ROE) as profitability
indicators, we differentiated the credit quality based on the way we treated the bad
loans in the calculation of the non-performing loan (NPL) ratio. We thus have
four approaches, namely 1) common NPL ratio, 2) NPL ratio which included the
credits with current and special mention collectability resulted from debt
restructuring programs as bad loans, 3) NPL ratio which took into account the bad
loans that have been written off, and 4) NPL ratio which combined the second
and the third methods. Following panel data procedures of analysis, we found that
different NPL ratios have statistically significant effect on profitability, ROA,
except for the second method of NPL ratio. Besides, other explanatory variables
that have statistically significant influence on the ROA are gearing ratio, the size
of the assets and the previous period of ROA itself. Furthermore, the various NPL
ratios have also significant impact on ROE profitability with the exception for the
third methods. Capital adequacy ratio (CAR) and the first lag of ROE are the
other independent variables that showed significant effect on ROE profitability.
However, for the case of the ROE model with the third NPL ratio method, gearing
ratio is found to be negative and statistically significant.]
 Metadata
No. Panggil : T32269
Nama orang :
Nama orang tambahan :
Nama badan tambahan :
Subjek :
Penerbitan : [Place of publication not identified]: [Publisher not identified], 2012
Program Studi :
Sumber Pengatalogan : LibUI ind rda
Tipe Konten : text
Tipe Media : unmediated ; computer
Tipe Carrier : volume ; online resource
Deskripsi Fisik : xvi, 82 pages : illustration ; 30 cm + appendix
Catatan Bibliografi : pages 80-82
Lembaga Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI, Lantai 3
  • Ketersediaan
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No. Panggil No. Barkod Ketersediaan
T32269 15-19-635923061 TERSEDIA
Ulasan:
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