PENGARUH RASIO KREDIT BERMASALAH TERHADAP PROFITABILITAS BANK UMUM SELAMA PANDEMI COVID-19: KASUS INDONESIA
DOI:
https://doi.org/10.30595/kompartemen.v19i2.10747Keywords:
Covid-19, Non-Performing Loan, ProfitabilitasAbstract
Pandemi Covid-19 berdampak pada sektor ekonomi. Adanya pandemi tersebut berpengaruh terhadap peningkatan kredit macet di industri perbankan. Penelitian ini bertujuan untuk  membuktikan apakah COVID-19 memiliki dampak pada risiko kredit bermasalah (non-performing loan) dan profitabilitas bank umum di Indonesia. Penelitian ini menguji pengaruh loan to deposit ratio (LDR) terhadap return on asset (ROA) dan return on equity (ROE). Ukuran perusahaan, deposito, equity, profitabilitas sebagai variabel kontrol untuk menghitung nilai risiko kredit bermasalah. Metode analisis yang digunakan adalah regresi linier berganda. Populasi menggunakan perbankan di Indonesia. Data bersumber dari laporan keuangan selama triwulan 1 sampai triwulan 3 tahun 2020. Data diperoleh melalui Bloomberg. Hasil analisis ditemukan bahwa pada masa pandemi Covid-19, risiko kredit berpengaruh terhadap peningkatan profitabilitas bank. Ukuran bank juga mempengaruhi peningkatan profitabilitas bank.References
Abreu, M., & Mendes, V. (2002). Commercial Bank Interest Margins and Profitability. Andries, A. M. (2011). The determinants of bank efficiency and productivity growth in the Central and Eastern European banking systems. Eastern European Economics, 49(6), 38-59.
Atemkeng, T., & Nzongang, J. (2006). Market structure and profitability performance in the banking industry of CFA countries: The case of commercial banks in Cameroon. Journal of Sustainable Development in Africa, 8(2), 1-14.
Athanasoglou, P. P., Brissimis, S. N., & Delis, M. D. (2008). Bank-specific, industry-specific and macroeconomic determinants of bank profitability. Journal of international financial Markets, Institutions and Money, 18(2), 121-136.
Auronen, L. (2003, May). Asymmetric information: theory and applications. In Seminar of Strategy and International Business as Helsinki University of Technology.
Banker, R. D., Chang, H., & Lee, S. Y. (2010). Differential impact of Korean banking system reforms on bank productivity. Journal of Banking & Finance, 34(7), 1450-1460.
Berger, A. N., & DeYoung, R. (1997). Problem loans and cost efficiency in commercial banks. Journal of Banking & Finance, 21(6), 849-870.
Bofondi, M., & Gobbi, G. (2004). Bad loans and entry into local credit markets (Vol. 509). Banca d'Italia.
Demirgüç-Kunt, A., & Huizinga, H. (1999). Determinants of commercial bank interest margins and profitability: some international evidence. The World Bank Economic Review, 13(2), 379-408.
Do, H.L., Ngo, T.X., Phung, Q.A. (2020). The effect of non-performing loans on profitability of commercial banks: Case of Vietnam. Accounting.
Goudreau, R. E., & Whitehead, D. D. (1989). FYI Commercial Bank Profitability: Improved In1988. Economic Review-Federal Reserve Bank of Atlanta, 74(4), 34.
Hancock, D. (1989). Bank profitability, deregulation, and the production of financial services (No. 89-16).
Hariyani, I. (2013). Restrukturisasi dan Penghapusan Kredit Macet (1st ed.). Kompas Gramedia.
Markowitz, H. (1952). Portfolio selection. The Journal of Finance, 7(1), 77-91.
Norris, H. (1945). Profit: Accounting theory and economics. Economica, 12(47), 125-133. Novalina, A. (2020). Indonesian Economy the Impact of COVID-19 (IHSG by ARDL). Jurnal Kajian Ekonomi dan Kebijakan Publik, 5(2), 247-259.
Odufulu, O. (1994). Monetary Policy and Banks’ Profitability in Nigeria. First Bank of Nigeria Plc Bi-Annual Review.
Otoritas Jasa Keuangan (OJK). (n.d.). Statistik Perbankan Indonesia. Retrieved from https://www.ojk.go.id/id/kanal/perbankan/datadan-statistik/statistik-perbankan indonesia/Default.aspx
Pagano, M., & Jappelli, T. (1993). Information sharing in credit markets. The journal of finance, 48(5), 1693-1718.
Quang, L. (2015). Determinants of banking crisis: The case of Vietnam. Journal of Science, 4, 64.
Symss, J., Saradhi, V. R., & Nehra, P. (2018). Determinants of Non-Performing Assets in Indian Banking Sector. The Management Accountant Journal, 53(7), 91-98.
Towpek, H., & Borhan, J. T. (2006). Untung dalam sistem perbankan Islam. Islamic Banking and Finance Institute Malaysia (IBFIM).
Tri Apriyani. (2020). Dampak pandemic Covid-19 terhadap Nasib Perbankan dan Bank Perkreditan (msn.com).
Trujillo-Ponce, A. (2013). What determines the profitability of banks? Evidence from Spain. Accounting & Finance, 53(2), 561–586.
Tulsian, M. (2014). Profitability analysis: A comparative study of SAIL & TATA Steel. Journal of Economics and Finance (IOSR-JEF), 3(2), 19-22.
Uchendu, O.A. (1995). Monetary policy and the performance of commercial banking in Nigeria. Monograph, Research Department, CBN.
Vinh, N. T. H. (2017). The impact of non-performing loans on bank profitability and lending behavior: Evidence from Vietnam. Journal of Economic Development, (JED, Vol. 24 (3)), 27-44.
Downloads
Published
How to Cite
Issue
Section
License
Copyright
You are free to:
Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
Adapt — remix, transform, and build upon the material for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
Attribution — You must give appropriate credit appropriate credit, provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
License
1. License to Publish
The article will be governed by the Attribution 4.0 International (CC BY 4.0). The author hereby grants Kompartemen an exclusive publishing and distribution license in the manuscript include tables, illustrations or other material submitted for publication as part of the manuscript (the “Article”) in print, electronic and all other media (whether now known or later developed), in any form, in all languages, throughout the world, for the full term of copyright, and the right to license others to do the same, effective when the article is accepted for publication. This license includes the right to enforce the rights granted hereunder against third parties.
2. Author’s Warranties
The author warrants that the article is original, written by stated author/s, has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3. User Rights
Under the Creative Commons Attribution 4.0 International (CC BY 4.0) license, the author(s) and users are free to share (copy and redistribute the material in any medium or format for any purpose, even commercially.) and adapt (remix, transform, and build upon the material for any purpose, even commercially.). Users must give appropriate credit, provide a link to the license, and indicate if changes were made.
4. Rights of Authors
Authors retain the following rights:
Copyright, and other proprietary rights relating to the article, such as patent rights,
The right to use the substance of the article in future own works, including lectures and books,
The right to reproduce the article for own purposes, provided the copies are not offered for sale, and
The right to self-archive the article.
5. Co-Authorship
If the article was prepared jointly with other authors, the signatory of this form warrants that he/she has been authorized by all co-authors to sign this agreement on their behalf, and agrees to inform his/her co-authors of the terms of this agreement.
6. Royalties
This agreement entitles the author to no royalties or other fees. To such extent as legally permissible, the author waives his or her right to collect royalties relative to the article in respect of any use of the article by Kompartemen or its sublicensee.
7. Miscellaneous
Kompartemen will publish the article (or have it published) in the Journal if the article’s editorial process is successfully completed and Kompartemen or its sublicensee has become obligated to have the article published. Kompartemen Experiences may conform the article to a style of punctuation, spelling, capitalization, and usage that it deems appropriate.
