Pengaruh Penilaian Kesehatan Bank Terhadap Kinerja Keuangan Bank Syariah Di Indonesia

Abstract

This study aims to provide empirical evidence about the effect of bank soundness by using Risk Profile, Good Corporate Governance, Earnings, Capital (RGEC) methods on the financial performance of sharia commercial banks in Indonesia. The formulation of the problem in this research is whether there is an effect of the soundness of the Islamic Commercial Bank with the RGEC method with the banking performance in Indonesia in the 2011-2015 period? How much influence does the bank's health level have on the RGEC method on the performance of Islamic Banks in Indonesia? The research sample consisted of 7 Islamic banks in Indonesia. The data used are quarterly financial statements of sharia commercial banks and GCG implementation reports. The statistical method used to test the research hypothesis is multiple linear regression. The results of data testing stated that there was no heterocedasticity, autocorrelation, multicollinearity, and data with normal distribution. The results showed that Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Net Operating Margin (NOM) and Capital Adequacy Ratio (CAR) had an influence on the financial performance of Islamic commercial banks, while Good Corporate Governance (GCG) did not have influence on the financial performance of Islamic commercial banks. The effect of bank soundness on the financial performance of Islamic banks was 39.40%, while 60.60% was influenced by other factors outside this study.

Effects of Internal Finance, Islamic Governance and Islamic Corporate Responsibility on Profitability: Evidence of Islamic Banking in Indonesia

“…The movement of ups and downs of NPF affects the financial performance of Islamic banks. Financing risk measured using NPF is in line with research conducted by Rohansyah et al (2021), Welly and Hari (2018) and Pramono and Widiarto (2019) which shows that NPF has a significant negative effect on the financial performance of Islamic banks. Thus, the research hypothesis can be formed as follows:…”

“…ROA will increase if the CAR value is high (Yusuf, 2017). This ability shows that banks can provide smooth distribution of financing and other services (Welly & Hari, 2018). The greater the CAR, the greater the profit the bank gains, so the smaller the risk accepted by the bank.…”

The Effect of Bank Health Level and GCG Self Assessment on Banking Performance

“…Financial performance is an indicator in assessing the success of a company which can be seen through the achievement of profits (profitability). The greater the profitability, the higher the bank's ability to earn profits, so that the banking functions and roles will run optimally which will ultimately be able to advance a country's economy (Welly & Hari, 2018) . The banking financial performance is dominantly influenced by the company's internal factors, which consist of the condition of financial health and the implementation of good corporate governance.…”

“…Second, banks as financial intermediary institutions in supporting the economy, so it is important to study the determinants of banking financial performance so that banking functions run optimally. Third, several previous studies have obtained contradictory results (Research gaps) regarding the factors that affect banking financial performance as carried out by (Setiawan, 2016), (Kiswanto & Purwanto, 2016), (Sheilla & Dharmastuti, 2018), (Welly & Hari, 2018), (Kaljannah, 2018), (Rahayu, 2018), (Dewi & Yadnyana, 2019), (Lesmana, 2020), (Salim & Djausin, 2020), Wibowo, 2020), (Alfian, 2020), (Hidayat, 2021). Based on the information above, this research intends to test and analyze the ratio of the soundness of a bank's CAR, BOPO, NPL, LDR and Good Corporate Governance Self-Assessment (SA_GCG) to financial performance (ROA).…”

Apakah rasio keuangan perbankan berdampak pada penilaian kesehatan bank syariah?

“…CAR pada data di laporan keuangan triwulan Bank Umum Syariah (BUS) di Indonesia nilai rataratanya melebihi ambang batas minimum. Artinya bank umum syariah ini mempunyai kemampuan dalam menutupi jika terjadi penurunan nilai aset yang disebabkan dari kerugian dari aset yang memiliki risiko sangat baik (Welly, 2018). Kemampuan ini membuktikan bahwa bank umum syariah bisa memastikan ketika akan ada penyaluran kredit serta pemberian layanan yang lain agar tidak terjadi kendala keuangan.…”