ANALISIS RASIO CAMEL TERHADAP PREDIKSI KONDISI BERMASALAH PADA LEMBAGA PERBANKAN PERIODA 2000-2002

Authors

  • Winny Herdinigtyas Staf Pengajar Fakultas Ekonomi - STIE PERBANAS Surabaya
  • Luciana Spica Almilia Staf Pengajar Fakultas Ekonomi - STIE PERBANAS Surabaya

:

https://doi.org/10.9744/jak.7.2.pp.%20131-147

Keywords:

financial distress, bankruptcy, CAMEL financial ratio.

Abstract

This research has a purpose to provide empirical evidence about factors that affect bankruptcy and financial distress of bank. The examined factors on this research are CAMEL financial ratio. The samples consist of 16 banks which had not bankrupt until 2000; 2 banks bankrupt, and 6 banks which had financial distress. The statistic method used to test on the research hypothesis is logit regression. The result show that CAMEL financial ratio had classification power to predict bankruptcy and financial distress banks. Abstract in Bahasa Indonesia : Penelitian ini bertujuan untuk memberikan bukti empiris tentang faktor-faktor yang mempengaruhi kondisi kebangkrutan dan kesulitan keuangan perusahaan. Faktor-faktor yang diuji dalam penentuan kondisi kebangkrutan dan kesulitan keuangan perusahaan adalah rasio keuangan CAMEL sesuai dengan ketentuan Bank Indonesia. Sampel penelitian terdiri dari dari 16 bank sehat, 2 bank yang mengalami kebangkrutan dan 6 bank yang mengalami kondisi kesulitan keuangan. Metode statistik yang digunakan untuk menguji hipotesis penelitian adalah regresi logistik. Hasil penelitian ini menunjukkan bahwa rasio keuangan CAMEL memiliki daya klasifikasi atau daya prediksi untuk kondisi bank yang mengalami kesulitan keuangan dan bank yang mengalami kebangkrutan. Kata kunci: kesulitan keuangan, kebangkrutan, rasio keuangan CAMEL.

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Published

2006-05-23

How to Cite

Herdinigtyas, W., & Almilia, L. S. (2006). ANALISIS RASIO CAMEL TERHADAP PREDIKSI KONDISI BERMASALAH PADA LEMBAGA PERBANKAN PERIODA 2000-2002. Jurnal Akuntansi Dan Keuangan, 7(2), pp. 131-147. https://doi.org/10.9744/jak.7.2.pp. 131-147

Issue

Vol. 7 No. 2 (2005): NOVEMBER 2005

Section

Articles

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